Dr, Perci'vaPs Notes and Illujirations. 64.; 



A very judicious writer, on the fubjeft of taxes,* remarks 

 " that though vexation is not, ftriftly fpeaking, expence, it is 

 ** certainly equivalent to the expence, at which every man would 

 " be willing to redeem himfelf from it." This important con- 

 fideration pleads ftrongly for a revifal of the excife laws ; by 

 which fix millions and a half, a fum equal to two fifths of the 

 whole revenue of the ftate, are raifed chiefly from the arts and 

 induftry of the people. It is faid, that the number of inform- 

 ations, tried in one year, amounted nearly to five thoufand ; but 

 the aftual forfeitures only to feven thoufand pounds. A fuller 

 proof can hardly be adduced that frivolous and vexatious fuits 

 are often inftituted, even under the prefent juft and lenient go- 

 vernment. What oppreflion, therefore, may be dreaded from 

 a farther extenfion of an uninterrupted fyftem of excife, if power 

 and long ufage fliall hereafter filence the public voice againft 

 it! 



Note (H) page 30. 

 OATHS. 



In the edift of tlie Grand Duke of Tufcany, for the reform 

 of Criminal Law, of which the benevolent Mr. Howard has fa- 

 voured me with a copy, it appears that the number of oaths are 

 greatly diminifhed ; and that they are adminiftered with the 

 utmoft folemnity and reverence. As this traft is not publifhed, 

 I fhall tranfcribe the following paragraphs from it. 



'' In confequence of the foregoing regulations, inftead of the 

 warning to declare the truth, which it was for the judge in the 

 procefs to give the witnefs, previous to his taking his oath, the 

 faid officer (hall reprefent to liim, that the laws, both human and 

 divine, make it the duty of every man not to atteft a falfehood, 



* Smith on the Wealth of Nations, book V, chap, II. part II. 



T t 3 nor 



