propor Befide the equity of what is here propofed, which relieves the importer from advance of money, and from risk, many other advantages would be derived from it. In the first place, the merchant, having no occafion to reserve any portion of his capital for anfwering the duty, would be enabled to commence trade with a small ftock, or to increase his trade, if his ftock be large trade would flourish, and the public revenue would increase in tion. Secondly, It would leffen fmuggling many who commence trade with upright intention, are tempted to finuggle for want of ready money to pay the duty. Thirdly, This manner of levying the duty would not only leffen the number of officers, but remove every reafon for claiming discount on pretext of leakage, famples, and the drying or fhrinking of goods. In the present manner of levying, that dif count must be left to the discretion of the officer: a private understanding is thus opened between him and the merchant, hurtful to the revenue, and destructive to morals. Fourthly, The merchant would be enabled to lower his prices, and be forced to lower them, by having many ri vals; which at the fame time would give access to heighten importation-duties, without raising the price of foreign commodities, above what it is at prefent. But the capital advantage of all would be, to render, in effect, every port in Britain a free port, enabling English merchants, many of whom have great capitals, to outstrip foreigners in what is termed a commerce of Speculation. This ifland is well fituated for fuch commerce; and, were our parts free, the productions of all climates would be ftored up in them, ready for exportation, when a market offers; an excellent plan for increasing our shipping, and for ducing boundless wealth. pro SECT. V. Rules to be obferved in Taxing. 'HE different objects of taxes, and the THE intricacy thereby occafioned, require general rules, not only for directing the legiflature in impofing them, but for ena bling others to judge what are beneficial, and what hurtful. : The first rule I fhall fuggeft is, That, wherever there is an opportunity of fmugling, taxes ought to be moderate; for fmuggling can never effectually be restrained, where the cheapnefs of imported goods is in effect an infurance against the risk; in which view, Swift humorously obferves, that two and two do not always make four. A duty of 15 per cent. upon printed linen imported into France, encourages fmuggling a lower duty would produce a preater fum to the public, and be more beneficial to the French manufacturer. Bone-lace imported into France is charged with a duty of 20 per cent. in order to favour that manufacture at home: but in vain; for bone-lace is eafily fmuggled, and the price is little higher than be-, fore. The high duty on fuccus liquoritiae imported into Britain, being L. 7:2:6 per hundred weight, was a great encouragement for fmuggling; for which reason it is reduced to 30 fhillings per hundred weight (a). (a) 7th Geo. III. cap. 47. VOL. II. 3 C Smug Smuggling of tea, which draws great fums from Britain, is much encouraged by its high price at home. As far as I can judge, it would be profitable, both to the public, and to individuals, to lay afide the importation-duty, and to fubftitute in its ftead a duty on the confumer. Freedom of importation would enable the Eaft India company to fell fo cheap, as effectually to banish finuggling; and the low price of tea would enable the confumer to pay a pretty smart duty, without being much. out of pocket. The following mode is proposed, as a hint merely that may lead to improvements. Let every man who ufes tea be subjected to a moderate tax, proportioned to his mode of living. Abfolute precifion cannot be expected in proportioning the tax on families; but grofs inequality may easily be prevented. For inftance, let the mode of living be determined by the equipage that is kept. A coach or chaife with two horfes fhall fubject a family to a yearly tax of L. 10; heightening the tax in proportion to the number of horses and carriages; two fervants in livery, without a carriage, to a tax of 40 s.; every other family paying 20 s. Every family family where tea is ufed must be entered in the collector's books, with its mode of living, under a heavy penalty ; which would regulate the coach-tax, as well as that on tea. Such a tax, little expensive in levying, would undoubtedly be effectual a master of a family is imprudent indeed, if he put it in the power of the vender, of a malicious neighbour, or of a difgufted fervant, to fubject him to a heavy penalty. This tax, at the fame time, would be the leaft difagreeable of any that is levied without difguife; being in effect a voluntary tax, as the mode of living is voluntary. Nor would it be difficult to temper the tax, fo as to afford a greater fum to the public than it receives at prefent from the importation-duty, and yet to coft our people no more for tea than they pay at present, confidering the high price of the commodity *. To favour our own cambric manufac ture, the importation of it is prohibited. The unhappy circumftance is, that fine cambric is easily fmuggled: the price is * In Holland, a person is prohibited from drinking tea without licenfe, for which he pays a yearly fum. great, |