An Inquiry into the Principles of 'Taxation. [27] 



come is paid in fubfidies. Bread, I am informed, 

 is taxed at from twelve to fifteen per cent, and in 

 towns much higher ; malt liquor at fifteen per cent. 

 and butchers' meat at twenty per cent. Nothing 

 could counteraft fuch heavy duties, on the lower 

 orders of the people, but the extreme frugality 

 and perfevering induftry, which charafterize the 

 inhabitants of the United Provinces. 



The EQUITY of an import ; and, confequently, 

 its moral validity, is very materially affed:ed by 

 the MODE of ASSESSMENT. For the time ex- 

 pended, the vexation occafioned, and the indig- 

 nity fuftained by it may be equivalent to a ma- 

 nifold, and, therefore, difproportional payment. 

 Hearth-money, which was granted to Charles II. 

 his heirs and fucceflbrs, for ever, was abrogated, 

 in the year 1688, by an aft of William and Mary j 

 of which the following is the preamble, " That it 

 " it is not only a great oppreflion upon the poorer 

 " fort, but a badge of flavery upon the whole peo- 

 ** pie ; expofing every man's houfe to be entered 

 " into, and fearched, at pleafure, by perfons un- 

 " known to him."* The excife, from its firft 

 inftitution to the prefent time, has been odious tp 

 the people of England. It extends to a very nu- 

 merous detail of commodities, the lift of which, 

 fays Sir William Blackftone, no friend to his 



♦ Lord Kaims's Sketches, vol. II. p. 354. 



country 



