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bounties upon the exportation of home produce in all cases in

which those bounties were not in reality drawbacks of some duties

of excise which had before been advanced; it cannot well be

doubted but that the net revenue of customs might; after an

alteration of this kind; be fully equal to what it had ever been

before。

     If by such a change of system the public revenue suffered no

loss; the trade and manufactures of the country would certainly

gain a very considerable advantage。 The trade in the commodities

not taxed; by far the greatest number; would be perfectly free;

and might be carried on to and from all parts of the world with

every possible advantage。 Among those commodities would be

comprehended all the necessaries of life and all the materials of

manufacture。 So far as the free importation of the necessaries of

life reduced their average money price in the home market it

would reduce the money price of labour; but without reducing in

any respect its real recompense。 The value of money is in

proportion to the quantity of the necessaries of life which it

will purchase。 That of the necessaries of life is altogether

independent of the quantity of money which can be had for them。

The reduction in the money price of labour would necessarily be

attended with a proportionable one in that of all home

manufactures; which would thereby gain some advantage in all

foreign markets。 The price of some manufactures would be reduced

in a still greater proportion by the free importation of the raw

materials。 If raw silk could be imported from China and Indostan

duty free; the silk manufacturers in England could greatly

undersell those of both France and Italy。 There would be no

occasion to prohibit the importation of foreign silks and

velvets。 The cheapness of their goods would secure to our own

workmen not only the possession of the home; but a very great

command of the foreign market。 Even the trade in the commodities

taxed would be carried on with much more advantage than at

present。 If those commodities were delivered out of the public

warehouse for foreign exportation; being in this case exempted

from all taxes; the trade in them would be perfectly free。 The

carrying trade in all sorts of goods would under this system

enjoy every possible advantage。 If those commodities were

delivered out for home consumption; the importer not being

obliged to advance the tax till he had an opportunity of selling

his goods; either to some dealer; or to some consumer; he could

always afford to sell them cheaper than if he had been obliged to

advance it at the moment of importation。 Under the same taxes;

the foreign trade of consumption even in the taxed commodities

might in this manner be carried on with much more advantage than

it can be at present。

     It was the object of the famous excise scheme of Sir Robert

Walpole to establish; with regard to wine and tobacco; a system

not very unlike that which is here proposed。 But though the bill

which was then brought into Parliament comprehended those two

commodities; only it was generally supposed to be meant as an

introduction to a more extensive scheme of the same kind;

faction; combined with the interest of smuggling merchants;

raised so violent; though so unjust; a clamour against that bill;

that the minister thought proper to drop it; and from a dread of

exciting a clamour of the same kind; none of his successors have

dared to resume the project。

     The duties upon foreign luxuries imported for home

consumption; though they sometimes fall upon the poor; fall

principally upon people of middling or more than middling

fortune。 Such are; for example; the duties upon foreign wines;

upon coffee; chocolate; tea; sugar; etc。

     The duties upon the cheaper luxuries of home produce

destined for home consumption fall pretty equally upon people of

all ranks in proportion to their respective expense。 The poor pay

the duties upon malt; hops; beer; and ale; upon their own

consumption: the rich; upon both their own consumption and that

of their servants。

     The whole consumption of the inferior ranks of people; or of

those below the middling rank; it must be observed; is in every

country much greater; not only in quantity; but in value; than

that of the middling and of those above the middling rank。 The

whole expense of the inferior is much greater than that of the

superior ranks。 In the first place; almost the whole capital of

every country is annually distributed among the inferior ranks of

people as the wages of productive labour。 Secondly; a great part

of the revenue arising from both the rent of land and the profits

of stock is annually distributed among the same rank in the wages

and maintenance of menial servants; and other unproductive

labourers。 Thirdly; some part of the profits of stock belongs to

the same rank as a revenue arising from the employment of their

small capitals。 The amount of the profits annually made by small

shopkeepers; tradesmen; and retailers of all kinds is everywhere

very considerable; and makes a very considerable portion of the

annual produce。 Fourthly; and lastly; some part even of the rent

of land belongs to the same rank; a considerable part of those

who are somewhat below the middling rank; and a small part even

to the lowest rank; common labourers sometimes possessing in

property an acre or two of land。 Though the expense of those

inferior ranks of people; therefore; taking them individually; is

very small; yet the whole mass of it; taking them collectively;

amounts always to by much the largest portion of the whole

expense of the society; what remains of the annual produce of the

land and labour of the country for the consumption of the

superior ranks being always much less; not only in quantity; but

in value。 The taxes upon expense; therefore; which fall chiefly

upon that of the superior ranks of people; upon the smaller

portion of the annual produce; are likely to be much less

productive than either those which fall indifferently upon the

expense of all ranks; or even those which fall chiefly upon that

of the inferior ranks; than either those which fall indifferently

upon the whole annual produce; or those which fall chiefly upon

the larger portion of it。 The excise upon the materials and

manufacture of home…made fermented and spirituous liquors is

accordingly; of all the different taxes upon expense; by far the

most productive; and this branch of the excise falls very much;

perhaps principally; upon the expense of the common people。 In

the year which ended on the 5th of July 1775; the gross produce

of this branch of the excise amounted to L3;341;837 9s。 9d。

     It must always be remembered; however; that it is the

luxurious and not the necessary expense of the inferior ranks of

people that ought ever to be taxed。 The final payment of any tax

upon their necessary expense would fall altogether upon the

superior ranks of people; upon the smaller portion of the annual

produce; and not upon the greater。 Such a tax must in all cases

either raise the wages of labour; or lessen the demand for it。 It

could not raise the wages of labour without throwing the final

payment of the tax upon the superior ranks of people。 It could

not lessen the demand for labour without lessening the annual

produce of the land and labour of the country; the fund from

which all taxes must be finally paid。 Whatever might be the state

to which a tax of this kind reduced the demand for labour; it

must always raise wages higher than they otherwise would be in

that state; and the final payment of this enhancement of wages

must in all cases fall upon the superior ranks of people。

     Fermented liquors brewed; and spirituous liquors distilled;

not for sale; but for private use; are not in Great Britain

liable to any duties of excise。 This exemption; of which the

object is to save private families from the odious visit and

examination of the tax…gatherer; occasions the burden of those

duties to fall frequently much lighter upon the rich than upon

the poor。 It is not; indeed; very common to distil for private

use; though it is done sometimes。 But in the country many

middling and almost all rich and great families brew their own

beer。 Their strong beer; therefore; costs them eight shillings a

barrel less than it costs the common brewer; who must have his

profit upon the tax as well as upon all the other expense which

he advances。 Such families; therefore; must drink their beer at

least nine or ten shillings a barrel cheaper than any liquor of

the same quality can be drunk by the common people; to whom it is

everywhere more convenient to buy their beer; by little and

little; from the brewery or the alehouse。 Malt; in the same

manner; that is made for the use of a private family is not

liable to the visit or examination of the tax…gatherer; but in

this case the family must compound at seven 

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