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consequence of an accurate survey like that which was lately made

in the Milanese; and in the dominions of Austria; Prussia; and

Sardinia。

     Stamp…duties; it is evident; might be levied without any

variation in all countries where the forms of law process; and

the deeds by which property both real and personal is

transferred; are the same or nearly the same。

     The extension of the custom…house laws of Great Britain to

Ireland and the plantations; provided it was accompanied; as in

justice it ought to be; with an extension of the freedom of

trade; would be in the highest degree advantageous to both。 All

the invidious restraints which at present oppress the trade of

Ireland; the distinction between the enumerated and

non…enumerated commodities of America; would be entirely at an

end。 The countries north of Cape Finisterre would be as open to

every part of the produce of America as those south of that Cape

are to some parts of that produce at present。 The trade between

all the different parts of the British empire would; in

consequence of this uniformity in the custom…house laws; be as

free as the coasting trade of Great Britain is at present。 The

British empire would thus afford within itself an immense

internal market for every part of the produce of all its

different provinces。 So great an extension of market would soon

compensate both to Ireland and the plantations all that they

could suffer from the increase of the duties of customs。

     The excise is the only part of the British system of

taxation which would require to be varied in any respect

according as it was applied to the different provinces of the

empire。 It might be applied to Ireland without any variation; the

produce and consumption of that kingdom being exactly of the same

nature with those of Great Britain。 In its application to America

and the West Indies; of which the produce and consumption are so

very different from those of Great Britain; some modification

might be necessary in the same manner as in its application to

the cyder and beer counties of England。

     A fermented liquor; for example; which is called beer; but

which; as it is made of molasses; bears very little resemblance

to our beer; makes a considerable part of the common drink of the

people in America。 This liquor; as it can be kept only for a few

days; cannot; like our beer; be prepared and stored up for sale

in great breweries; but every private family must brew it for

their own use; in the same manner as they cook their victuals。

But to subject every private family to the odious visits and

examination of the tax…gatherers; in the same manner as we

subject the keepers of alehouses and the brewers for public sale;

would be altogether inconsistent with liberty。 If for the sake of

equality it was thought necessary to lay a tax upon this liquor;

it might be taxed by taxing the material of which it is made;

either at the place of manufacture; or; if the circumstances of

the trade rendered such an excise improper; by laying a duty upon

its importation into the colony in which it was to be consumed。

Besides the duty of one penny a gallon imposed by the British

Parliament upon the importation of molasses into America; there

is a provincial tax of this kind upon their importation into

Massachusetts Bay; in ships belonging to any other colony; of

eightpence the hogshead; and another upon their importation; from

the northern colonies into South Carolina; of fivepence the

gallon。 Or if neither of these methods was found convenient; each

family might compound for its consumption of this liquor; either

according to the number of persons of which it consisted; in the

same manner as private families compound for the malt…tax in

England; or according to the different ages and sexes of those

persons; in the same manner as several different taxes are levied

in Holland; or nearly as Sir Matthew Decker proposes that all

taxes upon consumable commodities should be levied in England。

This mode of taxation; it has already been observed; when applied

to objects of a speedy consumption is not a very convenient one。

It might be adopted; however; in cases where no better could be

done。

     Sugar; rum; and tobacco are commodities which are nowhere

necessaries of life; which are become objects of almost universal

consumption; and which are therefore extremely proper subjects of

taxation。 If a union with the colonies were to take place; those

commodities might be taxed either before they go out of the hands

of the manufacturer or grower; or if this mode of taxation did

not suit the circumstances of those persons; they might be

deposited in public warehouses both at the place of manufacture;

and at all the different ports of the empire to which they might

afterwards be transported; to remain there; under the joint

custody of the owner and the revenue officer; till such time as

they should be delivered out either to the consumer; to the

merchant retailer for home consumption; or to the merchant

exporter; the tax not to be advanced till such delivery。 When

delivered out for exportation; to go duty free upon proper

security being given that they should really be exported out of

the empire。 These are perhaps the principal commodities with

regard to which a union with the colonies might require some

considerable change in the present system of British taxation。

     What might be the amount of the revenue which this system of

taxation extended to all the different provinces of the empire

might produce; it must; no doubt; be altogether impossible to

ascertain with tolerable exactness。 By means of this system there

is annually levied in Great Britain; upon less than eight

millions of people; more than ten millions of revenue。 Ireland

contains more than two millions of people; and according to the

accounts laid before the congress; the twelve associated

provinces of America contain more than three。 Those accounts;

however; may have been exaggerated; in order; perhaps; either to

encourage their own people; or to intimidate those of this

country; and we shall suppose; therefore; that our North American

and West Indian colonies taken together contain no more than

three millions; or that the whole British empire; in Europe and

America; contains no more than thirteen millions of inhabitants。

If upon less than eight millions of inhabitants this system of

taxation raises a revenue of more than ten millions sterling; it

ought upon thirteen millions of inhabitants to raise a revenue of

more than sixteen millions two hundred and fifty thousand pounds

sterling。 From this revenue; supposing that this system could

produce it; must be deducted the revenue usually raised in

Ireland and the plantations for defraying the expense of their

respective civil governments。 The expense of the civil and

military establishment of Ireland; together with the interest of

the public debt; amounts; at a medium of the two years which

ended March 1775; to something less than seven hundred and fifty

thousand pounds a year。 By a very exact account of the revenue of

the principal colonies of America and the West Indies; it

amounted; before the commencement of the present disturbances; to

a hundred and forty…one thousand eight hundred pounds。 In this

account; however; the revenue of Maryland; of North Carolina; and

of all our late acquisitions both upon the continent and in the

islands is omitted; which may perhaps make a difference of thirty

or forty thousand pounds。 For the sake of even numbers;

therefore; let us suppose that the revenue necessary for

supporting the civil government of Ireland and the plantations

may amount to a million。 There would remain consequently a

revenue of fifteen millions two hundred and fifty thousand pounds

to be applied towards defraying the general expense of the

empire; and towards paying the public debt。 But if from the

present revenue of Great Britain a million could in peaceable

times be spared towards the payment of that debt; six millions

two hundred and fifty thousand pounds could very well be spared

from this improved revenue。 This great sinking fund; too; might

be augmented every year by the interest of the debt which had

been discharged the year before; and might in this manner

increase so very rapidly as to be sufficient in a few years to

discharge the whole debt; and thus to restore completely the at

present debilitated and languishing vigour of the empire。 In the

meantime the people might be relieved from some of the most

burdensome taxes; from those which are imposed either upon the

necessaries of life; or upon the materials of manufacture。 The

labouring poor would thus be enabled to live better; to work

cheaper; and to send their goods cheaper to market。 The cheapness

of their goods would increase the demand for them; and

consequently for the labour of those who produced them。 This

increase in the

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