DUTIES. 175 



Some of the particular duties which go towards raifing the 

 above revenue \\ill be feen among the following articles. 



Goods exported. Duty. 



Year 1773. Beef, i>759 



Bulls and cows, 29 



Butter, 6,809 



Candles, 109 



Cheefe, 52- 



Horfes, S 



Bacon flitches, 1 20 



- Hides, 2857 



Tallow, cwt. 2,994 



f Tongues, 75 



Total, 23,892 



121,148 

 161,080 

 21,935 

 34,206 

 1 6,406 

 11,305 

 18,382 



Goods imported. 



Year 1773- Tobacco, 



Rum, - 



Gin, 



Brandy, 



Tea, 

 Salt and fait petre, 



Silk, 



"VVine, 



To lay a duty of near 24,000 1. a year upon the export of 

 the produce of palturage is heavy and mod unpolitic, and 

 ought to be abolilhed. The other articles in this lift are 

 very proper ones to tax. 



The decline in feveral branches of the revenue having 

 united with an increafed expcnce to run the nation in debt as 

 above mentioned, new taxes are of conrfe in contemplation 

 every feffions. A LAND TAX has been a matter of converfation 

 in Ireland for fome years : fome increafe muft be made to 

 the revenue, but in what mode is an enquiry of the moft in- 

 lerefting nature to that kingdom ; I fhall for this reafon offer 

 a few remarks on the (late of the country relative to the taxes 

 which would be moft proper for it. 



There are a variety of objections to land taxes in general, 

 befides the particular ones which apply immediately to Ireland. 

 Taxes ought all to be equal, but an equal land tax muil be a 

 variable one which is at once a iythe, the moft pernicious bur- 

 then to which any nation can fubmit ; it is the taille,.the equal 

 land tax of France which is fo well known to be the ruin of 



the 



* Commons Journals, vol. 16, p. 26?. 



