i 
248 
viations, for the most part in favour of Scotland. ‘The 
extension of the excise on malt to Scotland in Hey ; 
casioned much discontent and commotion 
for several years, At ,in 1725, the Se 
malt duty was fixed at one half of the English. Even 
with this abatement, the discontents were not allayed 
for some time, and it required no small degree of exer- 
tion and firmness to carry the tax into effect. 
The excise duties in other countries, so far to 
resemble those in Great Britain, that the articles which 
form the subject of this tax are generally ‘similar, al- 
lowing for unavoidable differences arising the mode 
of living, the necessities of the state, and not unfre- 
quentl thé ignorance of the rulers. In Holland, be- 
sides g Bere I the articles specified, as falling under 
the excise in Great Britain, similar duties are imposed 
on butcher meat, fuel, lead, hardware, &c. “In France, 
the iron manufacture before the revolution was a sub- 
ject of taxation ; and an oppressive duty under the name 
of gabelle, levied on the consumption of salt. In Spain, 
cloth manufactured was taxed, and every time it was sold 
a new duty was incurred. 
. . 
The general principles of the ‘excise a3 a mode of tax- — 
ation, have been already mentioned. It is a duty im- 
on the manuficture or sale of commodities with- 
in the kingdom. For this purpose, all persons eng 
in those branches of manufacture upon which the ex- 
cise attaches, are required to make an entry of the pre- 
mises in which the business is carried on ; to allow ac- 
cess there to the revénue officers, that an account may 
be taken of the quantities manufac! ; and a corre- 
ding charge of duty made, according to the rates 
established by law, In-several ofthe taxed articles, the - 
interference of the excise is earried no farther, the sub- 
sequent sale and transit of the commodities being free ; 
but in others, baer where the duties are high, it 
has been found requisite, for the security of the revenue, 
to subject also the dealers and sellers of the commodity 
to the visits of the excise officers, in the places where 
the goods are kept and sold, and at the same time to 
prevent their transit, unless accompanied by a certifi- 
cate, to signi 
on account of these regulations chiefly, that certain im- 
ported goods, particularly spirits, wine, tea, and tobac- 
co, have been pat under the management of the excise, 
It has been found jence, as Dr Smith justly re- 
marks, that the éxcise ‘régulations embarrass the opera- 
tions of the smuggler more effectually than any other : 
hence, for the security of the revenue, they have been 
that they may give rise to inconyenience and irritation, 
and fre certainly in their nature not. strictl 
eeable 
to the free pri aime 
iples of My British bs Upon 
ve always been unpopular; and an 
Robert Walpole, 
, and has since been 
the revenue would have 
revenue 
wired for the service of the public; and though 
are not free from inconvenience, yet in Great Bri- 
‘country for more than a cen past, has been | 
‘der the dircetidn of officers spate ‘by, d 
that the dutiés have been paid. Itis © 
‘whom ae mre supervi 
‘lectors in different places, 
adopted in many articles, although it carinot be denied, ‘specti 
from it. "The excise laws © 
excise in Scotland, which was then entirely separate fron, 
and independent of, the ise amounted. Lae 
EXCISE. 
jected to, that of compel! x 
Cel wpiih Galli OE i quantities of Bi ‘ 
to duty. The hazard of perjury, and the diminution, if 
to the sanction of an oath, 
‘dependent of these objections, the Ls pari of the ex« 
tax generally attaches in that particular stage of t . 
so aan Pacicuee ema 
ublic, frequently oppressive, and certainly of all others 
the most ex sale in the end. That system, though 
other cotintries, as Lag Ma Let best suited 0 ped 
iy) 
——s 
one for Scotland, cre ® of 
e 
not very 
ly, considering the great increase of sum collected. 
They ira Sipe robably to about 6000 in all, TI 
cers termed gaugers, over 
rs. Payment is made 
no one 
duties are ch by 
most productive branches of the public revenue. 
For the first ten or twelve years after the 
when it was in farm, the amount received by the pub- 
lic Was upon an average about £420,000 a year. Fi 
the eM ea between the ion ar ¥ 
