A L A N D T A X. 177 



therefore they introduced it into Ireland, it would be in a 

 form which admitted alteratipns, in order to avoid the circum- 

 itance which has more than once rai&d a ftrong inclinati6n 

 to a new affeffment. For thefe and other reafons too nume- 

 rous to give in detail here, I am convinced that Ireland can 

 never experience a more pernicious tax than that on land, 



But as I obferved before, government muft go on, and 

 mult be fupported at an increasing expence ; new taxes mull 

 confequently be had recourfe to, and 1 lhall not hefitate a mo- 

 ment in recommending excifes as the only ones which can be 

 much extended without any national injury : an entire 

 change in the adminiftration of them fhould take place ; 

 the monftrous abufes in them remedied, and new ones laid. 

 The cheapnefs of whilkey with which a man may get dead 

 drunk for two pence, is an enormity too great to be borne. 

 The morals, health, peace, induftry, agriculture, manu- 

 factures, commerce, and wealth of the kingdom, are all 

 materially injured, by the cheapnefs of this vile beve- 

 rage : there is not an object in Ireland which would yield a 

 more productive revenue, at the fame time that every (hilling 

 government got would be half a crown benefit to the public : 

 a judicious, and well collected excife on this liquor would 

 raife an immenfe revenue. All other fpirits, wines and to- 

 bacco, are alfo very well able to bear much heavier taxes than 

 they labour under at prefent. An excife on tea alfo might 

 be applicable ; but there is no want of objects ; and if the le- 

 giflature of the kingdom will not fet themfelves very fteadily 

 to the bufmefs, a land tax will be the conlequence, and in it 

 ail the mifchiefs that muft attend the meafure. 



The propofition for a land tax on abfentees was very wifely 

 rejected ; the execution of it would havefmoothed fome of the 

 difficulties, or at leaft rendered them familiar, and certainly 

 have facilitated, a general tax of the fame nature-. 



The mode purfuecl in Ireland of railing money by tontine, 

 at an exceeding high intereft, fo high even as 7 per cent, i.-j 

 very mifchievous to the kingdom. The great want of that 

 country is capital, confequently any meafure which tends to 

 leffen capitals that are employed in any branch of induftry. 

 is pernicious : feven per cent, intcreft in national funds 

 mull be a fevere blow to every branch of induftry, for 

 who will lend money on private fecurity at fix per cent, while 

 the public gives feven ? And what man will undergo the 

 trouble, and run the hazard of manufactures or commerce, 

 while he can fit by his fire fide with feven per cent, in his 

 pocket. In England where the capital is fo immenfe, and 

 with all that of Holland at command, limilar traniactions are 

 found exceedingly detrimental, infomuch that no induftry 

 can be carried on which will not yield very large profits ; no 

 money to be procured on bond ; fcarce any on mortgage ; 

 vaft fums drav.'in'* out of the general induftry for inveftment 



VOL. II. JM ia 



