increasing the public revenue, without once thinking of the hurt that may be done to individuals. In the reign of Edward VI. a poll-tax was laid on fheep. as the reign of William III.

And fo late harriage was taxed. I am grieved to obferve, that even to this day we have many taxes detrimental to the state, as being more oppreffive upon the people than gainful to the public revenue. Multiplied taxes on the neceffaries of life, candle, foap, leather, ale, falt, &c. raife the price of labour, and confequently of manufactures. If they fhall have the effect to deprive us of foreign markets, which we have reafon to dread, depopulation and poverty muft enfue. The falt-tax in particular is eminently detrimental. With respect to the other taxes mentioned, the rich bear the greatest burden, being the greateft confumers; but the fhare they pay of the falt-tax is very little, because they reject falt provifions. The falt-tax is ftill more abfurd in another respect, falt being a choice manure for land, One would be amazed to hear of a law prohibiting the ufe of lime as a manure : he would be ftill more amazed to hear of the prohibition being extended to falt, which is a manure much fuperior, and

yet

yet a heavy tax on falt, which renders it too dear for a manure, furprises no man. But the mental eye resembles that of the body: it feldom perceives ceives but what is directly before it confequences lie far out of fight. Many thoufand quarters of good wheat have been annually with- held from Britain by the falt-tax. What the treafury has gained, will not compenfate the fiftieth part of that lofs. The abfurdity of with-holding from us a manure fo profitable, has at laft been difcovered; and remedied in part, by permitting English foul falt to be used for manure, on paying four-pence of duty per bufhel (a). Why was not Scotland permitmitted to taste of that bounty? Our candidates, it would appear, are more folicitous of a feat in parliament, than of serving their country when they have obtained that honour. What pretext would there. have been even for murmuring, had every one of them been rejected with indignation, in the choice of reprefentatives for a new parliament ?

The window-tax is more detrimental to the people, than advantageous to the reIn the first place, it promotes large farms in order to fave houses and

venue.

windows;

(a) 8° Geo. III. cap. 25.

windows; whereas fmall farms tend to multiply a hardy and frugal race, useful for every purpose. In the next place, it is a difcouragement to manufactures, by taxing the houfes in which they are carried on. Manufacturers, in order to relieve themselves as much as poffible from the tax, make a fide of their house but one window; and there are inftances, where in three ftories there are but three windows. But what chiefly raifes my averfion to that tax, is that it burdens the poor more than the rich a houfe in a paultry village that affords not five pounds of yearly rent, may have a greater number of windows than one in London rented at fifty. The plate-tax is not indeed hurtful to manufactures and commerce: but it is hurtful to the common intereft; because plate converted into money may be the means of faving the nation at a crisis, and therefore ought to be encouraged, instead of being loaded with a tax. On pictures imported into Britain, a duty is laid in proportion to the fize. Was there no intelligent perfon at hand, to inform our legiflature, that the only means to roufe a genius for painting, is to give our youth ready access to good pictures? Till thefe

be

be multiplied in Britain, we never fhall have the reputation of producing a good painter. So far indeed it is lucky, that the most valuable pictures are not loaded with a greater duty than the most paultry. Fish, both falt and fresh, brought to Paris, pay a duty of 48 per cent. by an arbitrary estimation of the value. This tax is an irreparable injury to France, by discouraging the multiplication of feamen. It is beneficial indeed in one view, as it tends to check the growing population of that great city.

Without waiting to rummage the Britifh taxes for inftances of the fourth kind, I fhall prefent my reader with a foreign inftance. In the Auftrian Netherlands, there are inexhauftible mines of coal, the exportation of which would make a confiderable article of commerce, were it not abfolutely barred by an exorbitant duty. This abfurd duty is a great injury to proprietors of coal, without yielding a farthing to the revenue. The Dutch, many years ago, offered to confine themselves to that country for coal, on condition of being relieved from the duty; which would have brought down the price below that of British coal. Is it not wonderful, that

the

the propofal was rejected? But minifters feldom regard what is beneficial to the nation, unless it produce an immediate benefit to their fovereign or to themfelves. The coal-mines in the Auftrian Netherlands being thus fhut up, and the art of working them loft, the British enjoy the monopoly of exporting coal to Holland. And it is likely to be a very beneficial monopoly. The Dutch turf is wearing out. The woods are cut down every where near the fea; and the expence of carrying wood for fewel from a diftance, turns greater and greater every day.

The duty on coal water-born is an instance of the fifth kind. A great obftruction it is to many useful manufactures that require coal; and indeed to manufactures in general, by increafing the expence of coal, an effential article in a cold country. Nay, one would imagine, that it has been intended to check population; as poor wretches benummed with cold, have little of the carnal appetite. It has not even the merit of adding much to the public revenue; for, laying afide London, it produces but a mere trifle. But the peculiarity of this tax, which entitles it to a confpicuous place in the fifth class, is, that it is not lefs