windows; whereas fmall farms tend to multiply a hardy and frugal race, useful for every purpose. In the next place, it is a difcouragement to manufactures, by taxing the houses in which they are carried on. Manufacturers, in order to relieve themselves as much as poffible from the tax, make a fide of their house but one window; and there are inftances, where in three ftories there are but three windows. But what chiefly raises my averfion to that tax, is that it burdens the poor more than the rich: a house in a paultry village that affords not five pounds of yearly rent, may have a greater number of windows than one in London rented at fifty. The plate-tax is not indeed hurtful to manufactures and commerce: but it is hurtful to the common intereft; because plate converted into money may be the means of faving the nation at a crifis, and therefore ought to be encouraged, instead of being loaded with a tax. On pictures imported into Britain, a duty is laid in proportion to the fize. Was there no intelligent perfon at hand, to inform our legiflature, that the only means to rouse a genius for painting, is to give our youth ready access to good pictures? Till these

be

be multiplied in Britain, we never shall have the reputation of producing a good painter. So far indeed it is lucky, that the most valuable pictures are not loaded with a greater duty than the most paultry. Fish, both falt and fresh, brought to Paris, pay a duty of 48 per cent. by an arbitrary estimation of the value. This tax is an irreparable injury to France, by dif couraging the multiplication of feamen. It is beneficial indeed in one view, as it tends to check the growing population of that great city.

Without waiting to rummage the British taxes for inftances of the fourth kind, I fhall present my reader with a foreign inftance. In the Auftrian Netherlands, there are inexhauftible mines of coal, the exportation of which would make a confiderable article of commerce, were it not abfolutely barred by an exorbitant duty. This abfurd duty is a great injury to proprietors of coal, without yielding a farthing to the revenue. The Dutch, many years ago, offered to confine themselves to that country for coal, on condition of being relieved from the duty; which would have brought down the price below that of British coal. Is it not wonderful, that

the

the propofal was rejected? But minifters feldom regard what is beneficial to the nation, unless it produce an immediate benefit to their fovereign or to themselves. The coal-mines in the Auftrian Netherlands being thus shut up, and the art of working them loft, the British enjoy the monopoly of exporting coal to Holland. And it is likely to be a very beneficial monopoly. The Dutch turf is wearing out. The woods are cut down every where near the sea; and the expence of carrying wood for fewel from a diftance, turns greater and greater every day.

The duty on coal water-born is an inftance of the fifth kind. A great obftruction it is to many useful manufactures that require coal; and indeed to manufactures in general, by increasing the expence of coal, an effential article in a cold country. Nay, one would imagine, that it has been intended to check population; as poor wretches benummed with cold, have little of the carnal appetite. It has not even the merit of adding much to the public revenue; for, laying afide London, it produces but a mere trifle. But the peculiarity of this tax, which entitles it to a confpicuous place in the fifth class, is, that it is not less

detri

detrimental to the public revenue, than to individuals. No fedentary art nor occupation, can fucceed in a cold climate without plenty of fewel. One may at the first glance diftinguish the coal-countries from the reft of England, by the industry of the inhabitants, and by plenty of manufacturing towns and villages. Where there is scarcity of fewel, fome hours are loft every morning; because people cannot work till the place be fufficiently warmed, which is efpecially the cafe in manufactures that require a soft and delicate finger. Now, in many parts of Britain that might be provided with coal by water, the labouring poor are deprived of that comfort by the tax. Had cheap firing encouraged these people to profecute arts and manufactures, it is more than probable, that at this day they would be contributing to the public revenue by other duties, much greater fums than are drawn from them by the duty on coal. At the fame time, if coal must pay a duty, why not at the pit, where it is cheapest? Is it not an egregious blunder, to lay a great duty on those who pay high price for coal, and no duty on those who have it cheap? If there must be a

coal

coal-duty, let water-born coal at any rate be exempted; not only becaufe even without duty it comes dear to the confumer, but alfo for the encouragement of feamen. For the honour of Britain this duty ought to be expunged from our ftatute-book, never again to fhow its face. Great reafon indeed there is for continuing the duty on coal confumed in London; because every artifice fhould be practifed, to prevent the increase of a capital, that is already too large for this or for any other kingdom. Towns are unhealthy in proportion to their fize; and a great town, like London, is a greater enemy to population than war or famine,

SE C T. VII.

Taxes for advancing Industry and Commerce.

F all fciences, that of politics is the

OF

moft intricate; and its progress toward maturity is flow in proportion. In the prefent fection, taxes on exportation of native commodities take the lead; and nothing

VOL. II

3 F