Sk. VIII. 6 .

Finances .

293

As to the third kind, our forefathers feem tohave had no notion of taxes but for increafingthe public revenue, without once thinking of thehurt that may be done to individuals. In thereign of Edward VI . a poll-tax was laid on fheep.And fo late as the reign of William III . marriagewas taxed. I am grieved to obferve, that evento this day we have many taxes detrimental tothe ftate, as being more oppreffive upon the peo-ple than gainful to the public revenue. Multi-plied taxes on the neceflaries of life, candle, foap,leather, ale, fait, &c. raife the price of labor, andconfequently of manufadlures. If they fhall havethe effedt to deprive us of foreign markets, whichwe have reafonto dread , depopulation and povertymuft enfue. The falt-tax in particular is eminentlydetrimental. With refpedt to the other taxes men-tioned, the rich bear the greateft burden, being thegreateft confumers; but the fhare they pay of the falt-tax is very little, becaufe they rejedt fait proviftons.'Ihe falt-tax is ftill more abfurd in another refpedl,fait being a choice manpre for land. One would beamazed to hear of a law prohibiting the ufe oflime as a manure: he would be ftill more amazedto hear of the prohibition being extended to fait,which is a manure much fuperior, and yet a heavytax on fait, which renders it too dear for a manure,furprifes no man. But the mental eye refem-bles that of the body : it feldom perceives butwhat is diredtly before it: confequences lie far outof fight. Many thoufand quarters of good wheathave been annually with - held from Britain by the

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