not be thought fufficient, that, without a bounty, our foreign commerce must vanish, and land be reduced to its original low value? Can any man hesitate about paying a fhilling, when it enfures him against losing a pound?

I fhall close with a rule of deeper concern than all that have been mentioned, which is, To avoid taxes that require the oath of party. They are contra bonos mores, as being a temptation to perjury. Few there are fo wicked, as to hurt others by perjury: at the fame time, there are not many of the lower ranks fo upright, as to fcruple much at perjury, when it prevents hurt to them→ felves. Confider the duty on candle. Thofe only who brew for fale, pay the duty on malt-liquor; and to avoid the brewer's oath, the quantity is afcertained by officers who attend the process. But the duty on candle is oppreffive, not only as comprehending poor people who make no candle for sale, but as fubjecting them to give oath on the quantity they make for their own ufe. Figure a poor widow, burdened with five or fix children: fhe is not permitted to make ready a little food for her infants, by the light of a rag dipped in grease, without paying what she has not to pay, or being guilty of perjury. However upright originally, poverty and anxiety about her infants will tempt her to conceal the truth, and to deny upon oath :-a fad leffon to her poor children : ought they to be punished for copying after their mother, whom they love and revere? whatever fhe does appears right in their eyes. The manner of levying the falt-tax in France is indeed arbitrary; but it is not productive of immorality: an oath is a voided; and every master of a family pays for the quantity he is prefumed to confume. French wine is often imported into Britain as Spanish, which pays lefs duty. To check that fraud, the importer's oath is required; and if perjury be fufpected, a jury is fet upon him in exchequer. This is horrid: the importer is tempted by a high duty on French wine to commit perjury; for

which he is profecuted in a fovereign court, open to all the world: he turns defperate, and lofes all fenfe of honour. Thus customhoufe 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 afcertain the value the importer's oath is required.. In China, the books of the merchant are trusted, 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 stated in his books; with the addition of ten per cent. as a fufficient profit to himself. Oaths have been greatly multiplied in Britain fince the Revolution, without referve, and contrary to found policy. New oaths have been contrived 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 hackney'd, and have become fo familiar, as to be held a matter of form merely. Perjury has dwindled into a venial tranfgreffion, and is scarce held an imputation on any man's character. Lamentable indeed has 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 ufelefs.

VOL. I.

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SECT.

SECT. VI.

EXAMINATION OF BRITISH TAXES.

Here is no political fubject of greater importance to Britain, than the present: a whole life might be profitably bestow'd on it, and a large volume. My part is only to fuggeft hints; which will occur in confidering taxes with regard to their effects. And in that view, they may be commodiously distinguished into five kinds. First, Taxes that encrease the public revenue, without producing any other effect, good or bad. Second, Taxes that encrease the public revenue; and are alfo beneficial to manufactures and commerce. Third, Taxes that encrease the public revenue; but are hurtful to manufactures and commerce. Fourth, Taxes that are hurtful to manufactures and commerce, without encreafing 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.

The land-tax is an illustrious 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, according to the benefit that protection affords them a rich man requires protection for his poffeffions, as well as for his person, and therefore ought to contribute largely: a

poor

poor man requires protection for his perfon only, and therefore ought to contribute very little.

A tax on foreign luxuries is an inftance of the fecond kind. It encreases the public revenue: and it greatly benefits individuals; not only by restraining the confumption of foreign luxuries, but by encouraging our own manufactures of that kind. 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 an instance of the fecond 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 glass and of iron. And these manufactures in Britain, by the dearnefs of labour, are entitled to fome aid. A tax on horses, to prevent their increase, would be a tax of the fame kind. The incredible number of horses used in coaches and other wheel-carriages, has raised the price of labour, by doubling the 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 employ'd in producing oats, leaves fo much the lefs for wheat. I would not exempt even plough-horfes from the tax; because in every view it is more advantageous to use oxen *. So little regard is paid to these confiderations,

They are preferable for husbandry in feveral refpects. They are cheaper than horfes their food, their harnefs, their fhoes, the attendance on them, much lefs expenfive; and their dung much better for land. Horfes are more fubject to dif eafes, and when difeafed or old are totally ufelefs; upon which account, a stock of horfes for a farm, must be renewed at least every ten years; whereas a stock of oxen may be kept entire for ever 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 horfes. The Dutch at the Cape of Good Hope plough with oxen; and exercife them early to a quick 3 P 2

pace,

rations, that a coach, whether drawn by two horfes or by fix, pays the fame duty.

As to the third kind, I am grieved to obferve, that we have many taxes more hurtful to individuals than advantageous to the public revenue. Multiplied taxes on the neceffaries of life, candle, foap, leather, ale, falt, &c. raise 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 more out of rule than any of the others mentioned: with respect to thefe, the rich bear the greatest burden, being the greatest confumers; but the fhare they pay of the falt-tax is very little, because they never touch 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 use of lime as a manure: he would be still more amazed to hear of the prohibition being extended to falt, which is a manure much fuperior: and yet a heavy tax on falt, which renders it too dear for being But the mental when eye,. ufed as a manure, furprifes no man. left without culture, refembles that of the body: it feldom perceives but what is directly before it: inferences and confequences go far out of fight. Many thoufand quarters of good wheat have been annually with-held from Britain by the falt-tax. What the

pace, fo as to equal horfes both in the plough and in the waggon. The people of Malabar ufe no other animal for the plough nor for burdens. About Pondichery The vaft increafe of horses of late no beafts of burden are to be feen but oxen. 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 become 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.

treasury