836

THE NATURE AND CAUSES OF

officer, and frequently occasion much trouble, expense, andvexation to the importer. In point of perspicuity, precision,and distinctness, therefore, the duties of customs are muchinferior to those of excise.

In order that the greater part of the members of any so-ciety should contribute to the public revenue in proportionto their respective expense, it does not seem necessary thatevery single article of that expense should be taxed. Therevenue which is levied by the duties of excise, is supposedto fall as equally upon the contributors as that which is le-vied by the duties of customs; and the duties of excise areimposed upon a few articles only of the most general useand consumption. It has been the opinion of many people,that by proper management, the duties of customs mightlikewise, without any loss to the public revenue, and withgreat advantage to foreign trade, be confined to a few arti-cles only.

The foreign articles, of the most general use and con-sumption in Great Britain , seem at present to consist chieflyin foreign wines and brandies; in some of the productionsof America and the West Indies , sugar, rum, tobacco, cocoa-nuts, See. and in some of those of the East Indies, tea, coffee,china-ware, spiceries of all kinds, several sorts of piece-goods, &c. These different articles afford, perhaps, at pre-sent, the greater part of the revenue which is drawn from theduties of customs. The taxes which at present subsist uponforeign manufactures, if you except those upon the few con-tained in tiie foregoing enumeration, have the greater part ofthem been imposed for the purpose, not of revenue, but ofmonopoly, or to give our own merchants an advantage inthe home market. By removing all prohibitions, and bySubjecting all foreign manufactures to such moderate taxes,as it was found from experience afforded upon each articlethe greatest revenue to the public, our own workmen mightstill have a considerable advantage in the home market, andmany articles, some of which at present afford no revenue togovernment, and others a very inconsiderable one, mightafford a very great one.

High taxes, sometimes by diminishing the consumption ofthe taxed commodities, and sometimes by encouraging smug-gling, frequently afford a smaller revenue to government thanwhat might be drawn from more moderate taxes.

When the diminution of revenue is the effect of the dimi-