1791' LITERARY INTELLIGENCER. 327 



fame than iinpofts upon materials ; hence ale is more 

 properly taxed than malt. 



For the fame reafon, escife duties which are impof- 

 ed on manufafture, are more apparently proper, than 

 the duties of cudoins, which fall indifferently npon ma- 

 terial and manufncliire. Perhaps a greater revenue 

 might be railed from the dlity on fugar, without in- 

 creaiing the burden of the people in general, if the 

 greater proportion of it was charged upon the fugar 

 balcer, from an account taken of it after lining. 



Smuggling is the conftant attendant on heavy duties ; 

 and it is a double tax upon tiie public, becaufe, when 

 it obtains, the revenue is directly diminiined, and the 

 failure of the impoll, mull be compeufated by fome 

 new impoits *. Befidis, in fuch cafes, reilriclive laws 

 are made, to prevent abufes of this kind, the execution 

 of which requires an additional number of officers : this 

 fubjects the public to an additional expcnce, without- 

 benefiting tie revenue ; for we apprehend, where the 

 temptation to fmuggllng is fufnciently powerful, re- 

 ftrifting laws- have in no one inflance had a good effe£l:. 

 To prevent fmuggling therefore, taxes oirght to be mo- 

 derate ; hence many articles muft be taxed. There is 

 another reafon for laying moderate taxes on a variety 

 of commodities : When a commodity comes to be fub- 

 jected to a tax, whether a home manufadlure or an im- 

 port, a certain proportion of the flock employed in car- 

 rying on its manufaclure or importation mult be de- 

 tached for the pnrpofe of advancing the tax, and fuch 

 manufaftiire or trade may fuffer by the lofs of the ftock 

 thus advanced. 



Another circumflance merits attention : The fame 

 wants may be fuppiied by a variety of aiticles ; 



• Lord North laid an additional duty on foap, becaufe the price was 

 falling : as the value of a taxed comrnodity (alls, the tax rifes ad •aalorem ; 

 and of courfe the temptation to fmuggliug increafes, ihe tax on foap is 

 at prefent about 50 1, per rent ad ■valorem ; and it may wi'.h probability 

 be prediiflcd, that the quantity of foap charged with duty will fall below 

 ^Jf» ufu'il average in cont'equcncc of fhiuggling. ,._^ . .. 



