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anybody; serve only to expose the person who affects to practise

them to the suspicion of being a greater knave than most of his

neighbours。 By this indulgence of the public; the smuggler is

often encouraged to continue a trade which he is thus taught to

consider as in some measure innocent; and when the severity of

the revenue laws is ready to fall upon him; he is frequently

disposed to defend with violence what he has been accustomed to

regard as his just property。 From being at first; perhaps; rather

imprudent than criminal; he at last too often becomes one of the

hardiest and most determined violators of the laws of society。 By

the ruin of the smuggler; his capital; which had before been

employed in maintaining productive labour; is absorbed either in

the revenue of the state or in that of the revenue officer; and

is employed in maintaining unproductive; to the diminution of the

general capital of the society and of the useful industry which

it might otherwise have maintained。

     Fourthly; such taxes; by subjecting at least the dealers in

the taxed commodities to the frequent visits and odious

examination of the tax…gatherers; expose them sometimes; no

doubt; to some degree of oppression; and always to much trouble

and vexation; and though vexation; as has already been said; is

not; strictly speaking; expense; it is certainly equivalent to

the expense at which every man would be willing to redeem himself

from it。 The laws of excise; though more effectual for the

purpose for which they were instituted; are; in this respect;

more vexatious than those of the customs。 When a merchant has

imported goods subject to certain duties of customs; when he has

paid those duties; and lodged the goods in his warehouse; he is

not in most cases liable to any further trouble or vexation from

the custom…house officer。 It is otherwise with goods subject to

duties of excise。 The dealers have no respite from the continual

visits and examination of the excise officers。 The duties of

excise are; upon this account; more unpopular than those of the

customs; and so are the officers who levy them。 Those officers;

it is pretended; though in general; perhaps; they do their duty

fully as well as those of the customs; yet as that duty obliges

them to be frequently very troublesome to some of their

neighbours; commonly contract a certain hardness of character

which the others frequently have not。 This observation; however;

may very probably be the mere suggestion of fraudulent dealers

whose smuggling is either prevented or detected by their

diligence。

     The inconveniencies; however; which are; perhaps; in some

degree inseparable from taxes upon consumable commodities; fall

as light upon the people of Great Britain as upon those of any

other country of which the government is nearly as expensive。 Our

state is not perfect; and might be mended; but it is as good or

better than that of most of our neighbours。

     In consequence of the notion that duties upon consumable

goods were taxes upon the profits of merchants; those duties

have; in some countries; been repeated upon every successive sale

of the goods。 If the profits of the merchant importer or merchant

manufacturer were taxed; equality seemed to require that those of

all the middle buyers who intervened between either of them and

the consumer should likewise be taxed。 The famous alcavala of

Spain seems to have been established upon this principle。 It was

at first a tax of ten per cent; afterwards of fourteen per cent;

and is at present of only six per cent upon the sale of every

sort of property whether movable or immovable; and it is repeated

every time the property is sold。 The levying of this tax requires

a multitude of revenue officers sufficient to guard the

transportation of goods; not only from one province to another;

but from one shop to another。 It subjects not only the dealers in

some sorts of goods; but those in all sorts; every farmer; every

manufacturer; every merchant and shopkeeper; to the continual

visits and examination of the tax…gatherers。 Through the greater

part of a country in which a tax of this kind is established

nothing can be produced for distant sale。 The produce of every

part of the country must be proportioned to the consumption of

the neighborhood。 It is to the alcavala; accordingly; that

Ustaritz imputes the ruin of the manufactures of Spain。 He might

have imputed to it likewise the declension of agriculture; it

being imposed not only upon manufactures; but upon the rude

produce of the land。

     In the kingdom of Naples there is a similar tax of three per

cent upon the value of all contracts; and consequently upon that

of all contracts of sale。 It is both lighter than the Spanish

tax; and the greater part of towns and parishes are allowed to

pay a composition in lieu of it。 They levy this composition in

what manner they please; generally in a way that gives no

interruption to the interior commerce of the place。 The

Neapolitan tax; therefore; is not near so ruinous as the Spanish

one。

     The uniform system of taxation which; with a few exceptions

of no great consequence; takes place in all the different parts

of the United Kingdom of Great Britain; leaves the interior

commerce of the country; the inland and coasting trade; almost

entirely free。 The inland trade is almost perfectly free; and the

greater part of goods may be carried from one end of the kingdom

to the other without requiring any permit or let…pass; without

being subject to question; visit; or examination from the revenue

officers。 There are a few exceptions; but they are such as can

give no interruption to any important branch of the inland

commerce of the country。 Goods carried coastwise; indeed; require

certificates or coast…cockets。 If you except coals; however; the

rest are almost all duty…free。 This freedom of interior commerce;

the effect of the uniformity of the system of taxation; is

perhaps one of the principal causes of the prosperity of Great

Britain; every great country being necessarily the best and most

extensive market for the greater part of the productions of its

own industry。 If the same freedom; in consequence of the same

uniformity; could be extended to Ireland and the plantations;

both the grandeur of the state and the prosperity of every part

of the empire would probably be still greater than at present。

     In France; the different revenue laws which take place in

the different provinces require a multitude of revenue officers

to surround not only the frontiers of the kingdom; but those of

almost each particular province; in order either to prevent the

importation of certain goods; or to subject it to the payment of

certain duties; to the no small interruption of the interior

commerce of the country。 Some provinces are allowed to compound

for the gabelle or salt…tax。 Others are exempted from it

altogether。 Some provinces are exempted from the exclusive sale

of tobacco; which the farmers…general enjoy through the greater

part of the kingdom。 The aides; which correspond to the excise in

England; are very different in different provinces。 Some

provinces are exempted from them; and pay a composition or

equivalent。 In those in which they take place and are in farm

there are many local duties which do not extend beyond a

particular town or district。 The traites; which correspond to our

customs; divide the kingdom into three great parts; first; the

provinces subject to the tariff of 1664; which are called the

provinces of the five great farms; and under which are

comprehended Picardy; Normandy; and the greater part of the

interior provinces of the kingdom; secondly; the provinces

subject to the tariff of 1667; which are called the provinces

reckoned foreign; and under which are comprehended the greater

part of the frontier provinces; and; thirdly; those provinces

which are said to be treated as foreign; or which; because they

are allowed a free commerce with foreign countries; are in their

commerce with other provinces of France subjected to the same

duties as other foreign countries。 These are Alsace; the three

bishoprics of Metz; Toul; and Verdun; and the three cities of

Dunkirk; Bayonne; and Marseilles。 Both in the provinces of the

five great farms (called so on account of an ancient division of

the duties of customs into five great branches; each of which was

originally the subject of a particular farm; though they are now

all united into one); and in those which are said to be reckoned

foreign; there are many local duties which do not extend beyond a

particular town or district。 There are some such even in the

provinces which are said to be treated as foreign; particularly

in the city of Marseilles。 It is unnecessary to observe how much

both the restraints upon the interior commerce of the country and

the number of the revenue officers must be multiplied in order to

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