r7 92' on taxation. 59 



since the commencement of the disturbances in France, 

 has 'been much dearer, which h;#s in a great degree 

 prevented the smuggling of that article. 



The consequence of this very high duty, it being 

 above three limes the value of the spirits, is, that an 

 immense smuggling has been carried on ever since it 

 was so high. And notwithstanding every method 

 that could be devised for its prevention having been 

 adopted by government, it still continues. The evils 

 of this smuggling are easily seen: I fhall enumerate 

 some of them. 



1st. It destroys, in a double capacity, legal com- 

 merce, the support of which every good politician 

 pays much attention to. In the first place the. smugg- 

 lers are enabled to bring the spirits to market at a 

 price far lower than the person who pays the duties 

 can ; and, in the second place, there are such great 

 quantities of these spirits, that have been seized and 

 condemned by the revenue officers, exposed to sale 

 at the custom-house and excise office, that it is im- 

 pofsible for the fair trader ever ,to. compete with 

 them, however low his prices may be ; for the lower 

 he sells, the lower will these condemned spirits be 

 knocked off at, as tkey must be sold at what they 

 will bring. 



zd. It brings ruin into the part of the country 

 where it exists. The temptation is so great that 

 persons pofsefsed of capital, allured by the glittering 

 prospect of gain, relinquifh lawful occupations, as 

 mean diudgery, and grasp eagerly at the thousands 

 tliat they are to gain by purchasing spirits at is. icd. 

 and selling them at 7 s. 10 d. per gallon. Tliey pur- 



