caS, THE EEIi, OR March 2, 



sinong thefe tlieie will be a natiral ccnpetition 

 of prire ; an impofl on one, will dcfiioj in pvoportioii 

 to its hcavinels this natural competition, and may turn 

 the tcale in favour of another, until the rife in its price 

 is compenfated by iirprovcnients in its manufadbure or 

 otherwife. 



Let tts now coniider, what circurrjflances fliould de- 

 termine us in the chocic of fubjefts of taxation. 

 - Commodities whofe manufacture or import are in 

 the hands of a, few, being more eafily taken account of 

 than thofe in the hands of many ; imports on them may 

 be more cheaply colltfted. Among all manuf-^ciured 

 commodities, duties on f-iafs and printed cotton are col- 

 k'fted attheleaft expence. Aduty upon delft, Hone- ware, 

 bricks, tyles, and ilrwer-pots, might be levied at a 

 Imall expence, the ci.arge to be made at the kiln. 



, That flage of manufacture which takes up the larg- 

 fiiQ: time, IS the raoil proper for taking account of it and 

 charging the duty: Thus, thougli the duty is impcfed 

 upon drying malt, yet the account of it is taken when 

 in the cilltrh, coucli^ or on the iloor, not when it comes 

 frcm the kiln 



Commcditics, therefore, wiiofe manufactures are 

 more tedious, are preterabie to fuch as are lefs fo, as 

 fishjccts of taxation. Bieaching being otie of the raofl 

 tedious proccfl'es we arc accjuanited with, a duty upon 

 whitened linen or cotton cl^^th might be charged at 

 the bleaching-field with the greateft certainty. 



The advance of duties will be Ihorlcr upon commo- 

 dities tliat are not meliorated hy keeping, than upon 

 lach as arc improved by age. 



Commodities that are lit for ufe, when they have 

 paffed through the hands of the manufacturer, are pre- 

 lerable, as fubjccts of taxation, to thofe that muft be 

 kept for any length of time ; the bottle is not the bet- 

 ter for the keeping, but tiie wine is. Hence, during 

 whatever ftage ot its rnanufi.fture, the duty upon a 

 .commodity may be chargtd, it Ihould not be exacted 

 till near the time the comraocCty is fit for ufe ; thea 



