992. on the coal duties in Scotland. 304-1 
revenue arising from that tax, in proportion to the number 
of people in different districts. 
The s4ird inference is, that as taxes in general prefs 
lefs severely upon the inhabitants of large and opn- 
lent towns, and trading and commercial districts, than on 
distant rural provinces, where weaith and commerce have 
_ not been fully’ establithed, it is of great consequence that 
legislators, when about to adopt any fscal regulation, 
fhould not form a judgement of its effects upon the 
community at large, from what they observe it will pro- 
duce on the people in their immediate neighbourhood ; 
but they ought to be particularly attentive to observe 
what will be its operation upon the distant provinces, in 
_order that it may be adapted to the circumstances and situa- 
tion of these provinces. For if the regulation fhall be 
such as to reprefs the industry of the people in these poor — 
provinces, it will not only be there unproductive itself, 
but it will, in the most effectual manner, render all other 
_taxes unproductive, and keep the people ever poor; dis- 
_ pirited, and incapable of contributing their fhare towards 
the public revenue of the state, and of course will render 
the burden more heavy upon the others. In these cir- 
cumstances, it becomes the duty of a wise legislator, not 
from principles of humanity alone, but in compliance 
with the dictates of natural equity and sound policy, so 
to mitigate every burden imposed, as to be exactly pro- 
portioned to the circumstance’ of the district, and abilities 
of the people, in every part of the country, wherever that 
can be done. 
Upon these principles I wifh to take a view of the ef- 
fects of the tax upen coals, carried coastwise, in Britain; 
upon the prosperity of the people, the industry of diffe- 
rent districts, and the amount of the national revenue 3 
and I think I fhall be able to fhow, that it has been exten- 
YOL: xii. 2-P2 t 
