lyc)!. LITERARY INTELLIGENCER. 329 



the duty upon glafs may be fooner exafted, than that 

 upon wine. Th«; credit given in paying die malt du- 

 ty is proper ; for though it does not improve by keep- 

 ing, yet the grenteft part of it is made many months 

 before it is coiifumed. 



The time of paying the leather duty, is fixed with 

 great propriety. 



A mod'.'rate impofi: upon commodities of general ufe 

 or contumption produces a greater revTjnue than heavy 

 taxes on fuch as are confumed b}"- the few. The annual 

 amount of the duty on ilrong beer is about 1,500,030 1. 

 The produce of an import of ^\. per ton on wjne was 

 in 1780 eltimated at 30,000!. per a7inum*. 



Commodities of general ufe are preferable fubjefts of 

 taxation, to thofe that are iefs univerfally confumed 

 or ufed. 



The great confumption of whale oil, even in liglit- 

 ing the ilreetb, renders it probnble that an impoll on 

 it would be confiderably produftive. Candles are tax- 

 ed. ^ duty upon whale oil might be charged at the 

 boiling-houie. 



A duty on tin-plate charged at the mill would be 

 produclice : As would be a duty on gun-powder. 



Merchants and manufatlurers complain v/hen the par- 

 ticular branches of trade are, taxed. It will, however, 

 be found, that tliofe branches of trade and manufacture 

 that have been moderately taxed for a century paft, 

 have fucceeded, as well as thofe that have not, or even 

 as fuch as have been foilercd by bounties. 



Modei-ate impoits on manafaciiures tend perhaps to 

 haften their improvement, both as a ftimulus to in^e- 

 nuitv, and as tending to throw manufaclures into the 

 , hanct of perfons poileffcd of ilock. 



'] he revenue arifing from licences is coniiderable ; 

 but it feems to be a very unequal mode of taxation. 



* The ale duty ni'glit be rendered fcili more iirodudive, by m.iking 

 » reifonable and etjuiubk alteration in the Lrcwcry la^YJ. 



