An Inquiry into the Principles of Taxation. 1 1 



In the year 1660 a perpetual excife on ale, beer, 

 &c. was enadted, by parliament, as a commutation 

 with Charles II. for the abolition of the court of 

 wards and liveries. This court was an intolerable 

 opprefTion on the nobility and gentry ; as the king 

 exercifed by it the wardfhip of all infant heirs ; 

 and enjoyed the benefit of their eftates, till they had 

 attained a legal majority. He had, alfo, the ab- 

 folute difpofal both of male and female heirs in 

 marriage, with other powers liable to great abufe. 

 But it is evident that thefe feudal fervices affedted 

 folely the proprietors of land ; whereas the excife 

 muft fall chiefly on the lower tenantry, and labor- 

 ing poor; and that, therefore, the alleged com- 

 mutation was, in a confiderable degree, founded in 

 fraud and injuftice. In this light it appeared to 

 fome of the members of the houfe of commons : 

 Mr. Annefley, in particular, urged, " that if the bill 

 " was carried (which it was afterwards by a majority 

 " of two voices only) every man who earns his bread 

 " by the fweat of his brow muft pay excife, to excufe 

 ** the court of wards, which would be a greater 

 " grievance upon all, than the court of wards was 

 " to a few."* 



There is on record a folemn refolution, which 

 pafled in a committee of the houfe of commons 

 April 6, 1780, when no lefs than four hundred 



* See Harris's Life of Charles II. vol. I. p. 396. Parlia- 

 mentary Hiftory, vol. XXIII. p. 21. 



and 



