[28] An Inquiry into the Principles of Taxation. 



country would wifli to fee farther increafed. Yet 

 It has been greatly increafed fince the time of this 

 excellent judge, and, I believe, with additional vex- 

 ations and feverities. The officers, concerned in 

 this branch of revenue, are authorized to enter and 

 to fearch the houfes of perfons, who deal in excife- 

 able articles, at all hours of the day, and in many 

 cafes, of the night alfo. And the proceedings, 

 under fufpicion of tranfgrenion, are fo fummary 

 and fudden, that, in a very Ihort fpacc of time, 

 a man may be convifted in the penalty of many 

 thoufand pounds, by two commifTioners, or juftices 

 of the peace, or even by the fame number of 

 magiflrates, in the fmalleft corporate town, to the 

 total exclufion of the trial by jury, and without 

 regard to the common law of the land.* 



This mode of afleffment might, perhaps, be ren- 

 dered more confonant to the principles of Britilli 

 liberty, and to the ordinary proceedings of legal 

 adminiftration. There feems to be no fufficient 

 reafon for the exclufion of a jury, nor for deciding 

 in a way fo unufually fudden and fummary. Ap- 

 peals, alfo, fhould be admiflible, in all cafes, to the 

 quarter feffions, or to fome public and refpedlable 

 tribunal. And the perfons profecuted fhould be 

 allowed counfcl for their defence, together with 

 full cofts o^ fuit, and even damages, if judgment 



* See Blackftone, Burn's Juftice of the Peace, &c. 



be 



