3^6 THE BEE, OR March 2, 



Taxes upon merchandize and manufacture, if mode- 

 rate, are advanced without fcruple, becaufe thofe who 

 advance them, are feniible tliey will be repaid the ad- 

 vance. Taxes of this defcription are not obvious to 

 the repaycrs, becaufe they are confounded with the price; 

 they are not obvioufly opprcfllve even to the lower clafs 

 of the people, becaufe the repayment is made in fmall 

 fums at different times : a perfon who drinks a pint of 

 llrong hfiCT per day, will repay to the advancer of the 

 duty upon flrong beer ^^i daily ; fuch a perfon might 

 perhaps be uiiaTjle to pay at once 10 s. 6 d. per annum. 



The, produce of a tax, muft be greater than the par- 

 ticular purpofe for wnich it 'is impofed requires, in 

 proportion to the expence of collefting it. 



As taxes upon import or manufacture appear leaft 

 opprcfllve or obnoxious, ii may be proper to enquire 

 which are leaft burdenfome when ultimately paid. If 

 upon a eomparifon it lliould be found, that the nett 

 produce of the revenue arifing from the duties of excife, 

 is more in proportion to the grofs than that of the cuf- 

 toms, the excife duties will be faid to be colle£ted at 

 lels expence than thofe of the cultoms. The fees of 

 revenue officers being equally a tax upon the public 

 with their falaries, if at any time it fhould appear, tliat 

 the fees paid to officers of thecuftoraa, are greater than 

 thofe paid to officers of excife, will it not fuither leilcn 

 the proportion between the grofs and nett produce of 

 that branch of revenue f ? The pei fon who advances 

 any part of a tax, is not only repaid it, but is alfo paid 

 a pn-mium for the money he has advanced. 



. Il a duty amounting to ico, 000 1. is advanced a year 

 before it is repaid, fuppofe the premium 10 1. per cent, 

 inch a tax will be to the repayers 110,000 1. 



Taxes on manufacture therefore, will be lefs burden- 



•f Is not every fee a bribe ? or at leaft a mode of payment that hat s 

 tendency to debafe the mind, and for which the donor cxpeifts more than 

 tlie mere difcharge of duty I 



