An Inquiry into the Principles of Taxation. [29] 



be awarded in their favor. Nor does it feem 

 equitable, provided no perjury has been praftifed, 

 nor malignant intention manifefted, that, when the 

 plaintiff is non-fuited, the officer of revenue fhould 

 recover treble cofts. Thefe alterations in the 

 ftatutes of excife would not occafion any delay, 

 of confequence, to the revenue ; and they might 

 obviate abufes, which, by creating murmurs and 

 difcontent, diminifh the veneration due to the 

 laws, (g) 



In the Highlands of Scotland, it is faid by Lord 

 Kaims, that the excife upon ale and fpirits defrays 

 not the falaries of the officers, who levy it. The 

 people, therefore, are burthened with a contribution, 

 which adds to the expence of government, and with- 

 draws from ufeful labor many induftrious hands. 

 This laft confideration feldom enters into the eftimate 

 of the financier : Yet the magnitude of it will be 

 apparent from the late obfervations of M. Necker, 

 who computes that the tax-gatherers in France 

 amount to two hundred and fifty thoufand perfons ; 

 thirty-five thoufand of whom devote their whole 

 time to the bufinefs. The enforcement of impofts 

 by oaths may be fuppofed rather to increafe, than 

 to diminifh their moral validity. Yet it is a prac- 

 tice that, on trivial occafions, ieems to participate 

 of impiety ; and, on all occafions, is conduced 

 with fo much carelefnefs and irreverence, as tends 

 to the niofj: pernicious confequences. A million 



of 



