Scotland, the excife on ale and spirits defrays not the expence of levying; the people are burdened, and the government is not fupported. I fufpect that the window-tax in Scotland lies open to the fame objection.

A lottery is a fort of tax different from any that have been mentioned. It is a tax, of all, the most agreeable, being entirely voluntary. An appetite for gaming, inherent even in favages, prompts multitudes to venture their money in hopes of a high prize; though they cannot altogether hide from themselves the inequality of the play. But it is well, that the felfifh paffions of men can be made fubfervient to the public good. Lotteries, however, produce one unhappy effect. They blunt the edge of induftry, by directing the attention to a more compendious mode of gain. At the fame time, the money acquired by a lottery, feldom turns to account; for what comes without trouble, goes commonly without thought.

SECT.

T

SE C T. IV.

Manner of levying Taxes.

O avoid the rapacity of farmers, a mild government will, in moft cafes, prefer management; i. e. it will levy taxes by officers appointed for that pofe. Montefquieu (a) has handled that point with his usual sprightly elegance.

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Importation-duties are commonly laid upon the importer before the cargo is landed, leaving him to add the duty to the price of the goods; and the facility of levying, is the motive for preferring that mode. But, is it not hard that the importer should be obliged to advance a great fum in name of duty, before drawing a fhilling by the fale of his goods? It is not only hard, but grofsly unjuft; for, if the goods perish without being fold, the duty is loft to the importer: he has no claim against the public for reftitution. This has

(4) L'Efprit des loix, liv. 13. ch. 19.

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more the air of defpotifm, than of a free government. Would it not be more equitable, that the goods fhould be lodged in a public warehouse, under cuftody of revenue-officers, the importer paying the duty as goods are fold? According to the prefent mode, the duty remains with the collector three years, in order to be repaid to the importer, if the goods be exported within that time: but, by the mode pofed, the duty would be paid to the treafury as goods are fold, which might be within a month from the time of importation, perhaps a week; and the treasury would profit, as well as the fair trader. There are public warehouses adjoining to the customhoufe of Bourdeaux, where the fugars of the French colonies are depofited, till the importer finds a market; and he pays the duty gradually as fales are made. It rejoices me, that the fame mode is adopted in this island with respect to fome foreign articles neceffary in our trade with Africa the duty is not demanded, till the goods be shipped for that continent. It is alfo adopted with refpect to foreign falt, and with refpect to rum imported from our fugar-colonies.

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Befide the equity of what is here propofed, which relieves the importer from advance of money, and from risk, many other advantages would be derived from it. In the first place, the merchant, having no occafion to reserve any portion of his capital for answering the duty, would be enabled to commence trade with a small ftock, or to increase his trade, if his stock be large trade would flourish, and the public revenue would increase in proportion. Secondly, It would leffen fmuggling many who commence trade with upright intention, are tempted to smuggle for want of ready money to pay the duty. Thirdly, This manner of levying the duty would not only leffen the number of officers, but remove every reason for claiming discount on pretext of leakage, famples, and the drying or shrinking of goods. In the prefent manner of levying, that dif count must be left to the difcretion of the officer: a private understanding is thus opened between him and the merchant, hurtful to the revenue, and deftructive to morals. Fourthly, The merchant would be enabled to lower his prices, and be forced to lower them, by having many

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vals; which at the fame time would give access to heighten importation-duties, without raising the price of foreign commodities, above what it is at prefent. But the capital advantage of all would be, to render, in effect, every port in Britain a free port, enabling English merchants, many of whom have great capitals, to outstrip foreigners in what is termed a commerce of Speculation. This ifland is well fituated for fuch commerce; and, were our ports free, the productions of all climates would be ftored up in them, ready for exportation, when a market offers; an excellent plan for increasing our fhipping, and for producing boundless wealth.

SECT. V.

Rules to be obferved in Taxing.

THE

HE different objects of taxes, and the intricacy thereby occafioned, require general rules, not only for directing the legislature in impofing them, but for ena