THE WEALTH OF NATIONS.

891

to Ireland and the plantations, provided it was accompa-nied, as in justice it ought to be, with an extension of thefreedom of trade, would be in the highest degree advantage-ous to both. All the invidious restraints which at presentoppress the trade of Ireland , the distinction between the enu-merated and non-enumerated commodities of America , wouldbe entirely at an end. The countries north of Cape Finis-terre would be as open to every part of the produce of Ame­ rica , as those south of that Cape are to some parts of thatproduce at present. The trade between all the different, partsof the British empire would, in consequence of this unifor-mity in the custom-house laws, be as free as the coastingtrade of Great Britain is at present. The British empirewould thus afford within itself an immense internal marketfor every part of the produce of all its different provinces.So great an extension of market would soon compensate bothto Ireland and the plantations, all that they could suffer fromthe increase of the duties of customs.

The excise is the only part of the British system of taxa-tion, which would require to be varied in any respect ac-cording as it was applied to the different provinces of theempire. It might he applied to Ireland without any varia-tion; the produce and consumption of that kingdom beingexactly of the same nature with those of Great Britain. Inits application to America and the West Indies , of which theproduce and consumption are so very different from those ofGreat Britain, some modification might be necessary in thesame manner as in its application to the cider and beercounties of England.

A fermented liquor, for example, which is called beer, butwhich, as it is made of molasses, bears very little resemblanceto our beer, makes a considerable part of the common drinkof the people in America . This liquor, as it can be keptonly for a few days, cannot, like our beer, be prepared andstored up for sale in great breweries; but every private fa-mily must brew it for their own use, in the same manner asthey cook their victuals. But to subject every private familyto the odious visits and examination of the tax-gatherers, inthe same manner as we subject the keepers of alehouses andthe brewers for public sale, would be altogether inconsistentwith liberty. If for the sake of equality it was thought ne-cessary to lay a tax upon this liquor, it might be taxed bytaxing ihe material ol which it is made, either at the place of

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