5^' on taxation. 'J^^y i8« 



produce evils ten-fold greater than they are capable 

 of occasioning, were the duties payable the only cause 

 of complaint, — with revenue officeis to soch an im- 

 mense number both under the customs and excise, 

 that they form one of the greatest and most constant 

 articles of expence to government, — and withal we are 

 overcome with smugglers, and revenue sales of sei- 

 zed goods, to such an extent, that in many branches of 

 commerce the fair trader is beaten out of the field. 

 "With a vietv to point out, as far as lies within my 

 -power, the causes of these evils, and to excite in 

 others, endowed with more information and abilities, a 

 desire of turning their eyes toward an object of so much 

 importance, and endeavouring to devise the means of 

 putting our taxations on a more simple and lefs hurt- 

 ful footing, I fliall, with the permifsion of the Editor 

 of the Bee, offer to the public, i"rom time to time, my 

 observations on such parts of the revenue laws as 

 come immediately under my observation, in the 

 course of my own businefs as a merchant. 

 t. Of ovtrstreaching taxation.. 



It is a very plausible and generally' received idea, 

 that the higher a duty is, the more it produces ; but 

 there is not any principle more fallacious or more 

 dangerous. I fliall pick out, as particular instances^. 

 the duties paj-able on the importation of spirits and 

 tobacco. 



On all European spirits there is a duty payable on . 

 importation to Britain, of five fhillings and ten-pence 

 per gallon. 



The: cost of geneva of the first quality is at pre- 

 sent, at Rotterdam, about i s. lod./er gallon, brandy. 



I 



