854 T11K N ATUKE AND CAUSKS OK

is to the Alcavala, accordingly, that Ustaritz imputes the ruinof the manufactures of Spain , lie might have imputed to it like-wise the declension of agriculture, it being imposed not onlyupon manufactures, but upon the rude produce of the land.

In the kingdom of Naples there is a similar tax of threeper cent, upon the value of all contracts, and consequentlyupon that of all contracts of sale. It is both lighter than theSpanish tax, and the greater part of towns and parishes areallowed to pay a composition in lieu of it. They levy thiscomposition in what manner they please, generally in a waythat gives no interruption to the interior commerce of theplace. The Neapolitan tax, therefore, is not near so ruinousas the Spanish one.

The uniform system of taxation, which, with a few excep-tions of no great consequence, takes place in all the differentparts of the united kingdom of Great Britain , leaves the in-terior commerce of the country, the inland and coastingtrade, almost entirely free. The inland trade is almost per-fectly free, and the greater part of goods may be carriedfrom one end of the kingdom to the other, without requiringany permit or let-pass, without being subject to question,visit, or examination from the revenue officers. There arc afew exceptions, but they are such as can give no interruptionto any important branch of the inland commerce of the coun-try. Goods carried coastwise, indeed, require certificates orcoast-cockets. If you except coals,, however, the rest arealmost all duty free. This freedom of interior commerce,the effect of the uniformity of the system of taxation, is per-haps one of the principal causes of the prosperity of GreatBritain ; every great country being necessarily the best andmost extensive market for the greater part of the productionsof its own industry. If the same freedom, in consequence ofthe same uniformity, could be extended to Ireland and theplantations, both the grandeur of the state and the prosperityof every part of the empire, would probably be still greaterthan at present.

In France , the different revenue laws which take place inthe different provinces require a multitude of revenue officersto surround, not only the frontiers ot the kingdom, but thoseof almost each particular province, in order either to preventthe importation of certain goods, or to subject it to the pay-ment of certain duties, to the no small interruption ol theinterior commerce of the country. Some provinces are al-