defperate, and lofes all fenfe of honour. Thus cuftom-houfe oaths have become a proverb, as meriting no regard; and corruption creeping on, will become univerfal. Some goods imported pay a duty ad valorem; and to ascertain the value, the importer's oath is required. In China, the books of the merchants are trufted, without an oath. Why not imitate fo laudable. a practice? If our people be more corrupted, perjury may be avoided, by ordaining the merchant to deliver his goods to any who will demand them, at the rate ftated in his books; with the addition of ten per cent, as a fufficient profit to himfelf. Oaths have been greatly multiplied in Britain fince the Revolution, without referve, and contrary to found policy. New oaths have been invented against those who are difaffected to the government; against fictitious titles in electing parliament-members; against defrauding the revenue, &c. &c. They have been fo hackneyed, and have become fo familiar, as to be held a matter of form merely. Perjury has dwindled into a venial tranfgreffion, and is fearce held an imputation on any man's character. Lamentable indeed has, been been the conduct of our legiflature: inftead of laws for reforming or improving morals, the imprudent multiplication of oaths. has not only fpread corruption through every rank, but, by annihilating the authority of an oath over confcience, has rendered it entirely ineffectual. SECT. VI. Taxes examined with respect to their effects. greater O other political fubject is of importance to Britain than the prefent a whole life might be profitably beftowed on it, and a large volume; but hints only are my task. Confidering taxes with regard to their effects, they may be commodiously diftinguished into five kinds. First, Taxes that increase the public revenue, without producing any other effect, good or bad. Second, Taxes that increase. the public revenue; and are alfo beneficial to manufactures and commerce. Third, Taxes that increafe the public revenue; but are hurtful to manufactures and com merce. merce. Fourth, Taxes that are hurtful to manufactures and commerce, without increafing the public revenue. Fifth, Taxes that are hurtful to manufactures and commerce; and also leffen the public revenue. I proceed to inftances of each kind, drawn chiefly from British taxes. Our land-tax is an illuftrious inftance of the first kind: it produces a revenue to the public, levied with very little expence : and it hurts no mortal; for a landholder who pays for having himself and his eftate protected, cannot be faid to be hurt. The duty on coaches is of the fame kind. Both taxes, at the fame time, are agreeable to found principles. Men ought to contribute to the public revenue, as far as they are benefited by being protected: a rich man requires protection for his poffeffions, as well as for his perfon, and therefore ought to contribute largely a poor man requires protection for his perfon only, and therefore ought to contribute little. : A tax on foreign luxuries is an inftance. of the fecond kind. It increases the public revenue and it greatly benefits individuals not only by reftraining the confumption of foreign luxuries, but by encouraging couraging our own manufactures. Britain enjoys a monopoly of coal exported to Holland; and the duty on exportation is agreeable to found policy, being paid by the Dutch. This duty is another inftance of the second kind: it raises a confiderable revenue to the public; and it enables us to cope with the Dutch in every manufacture that employs coal, fuch as dying, diftilling, works of glafs and of iron. And thefe manufactures in Britain, by the dearnefs of labour, are entitled to fome aid. A tax on horfes, to prevent their increafe, would be a tax of the fame kind. The incredible number of horses used in coaches and other wheel-carriages, has raifed the price of labour, by doubling the price of oat-meal, the food of the labouring poor in many parts of Britain. The price of wheat is also raised by the fame means; because the vast quantity of land employed in producing oats, leffens the quantity for wheat. I would not exempt even plough-horfes from the tax; because every view it is more advantageous to use oxen*. So little regard is paid to VOL. II. in 3 E these They are preferable for husbandry in several respects. these confiderations, that a coach, whether drawn by two horfes or by fix, pays the fame duty. As to the third kind, our forefathers feem to have had no notion of taxes but for refpects. They are cheaper than horfes: their food, their harness, their fhoes, the attendance on them, much less expenfive; and their dung much better for land. Horfes are more fubject to diseases; and when difeafed or old are totally ufelefs: a ftock for a farm must be renewed at least every ten years; whereas a ftock of oxen may be kept entire forever without any new expence, as they will always draw a full price when fatted for food. Nor is a horfe more docile than an ox: a couple of oxen in a plough require not a driver more than a couple of horses. The Dutch at the Cape of Good Hope plough with oxen; and exercife them early to a quick pace, fo as to equal horses both in the plough and in the waggon. The people of Malabar use no other animal for the plough nor for burdens. About Pondicherry no beasts of burden are to be feen but oxen. The Greeks and Romans anciently used no beasts in the plough but oxen. The vaft increase of horses of late years for luxury as well as for draught, makes a great confumption of oats. If in husbandry oxen only were used, which require no oats, many thousand acres would be faved for wheat and barley. But the advantages of oxen would not be confined to the farmer. Beef would be much cheaper to the manufacturer, by the vast addition of fat oxen fent to market; and the price of leather and tallow would fall; a national benefit, as every one ufes fhoes and candles. increafing |