whom at leaft would have continued to work, had they not relied on parish-charity. But of this more at large in a feparate fketch. Were the poor-rates abolished, a general act of naturalization would not only augment the ftrength of Britain, by adding to the number of its people, but would compel the natives to work cheaper, and confequently to be more induftrious. If these expedients be not relifhed, the only one that remains for preserving our manufactures, is, to encourage their exportation by a bounty, fuch as may enable us to cope with our rivals in foreign markets. But, where is the fund for a bounty fo extenfive? It may be raised out of land, like the Athenian tax above mentioned, burdening great proprietors in a geometrical proportion, and freeing thofe who have not above L. 100 of land-rent. That tax would raife a great fum to the public, without any real lofs to those who are burdened ; for comparative riches. would remain the fame as formerly. Nay, fuch a tax would in time prove highly beneficial to land-proprietors; for, by promoting industry and commerce, it would raise the rent of land much above the contribution. The fums contributed, laid out upon intereft at five per cent. would not produce fo great profit. To make landholders embrace the tax, may it not be thought fufficient, that, unless for fome bounty, our foreign commerce muft vanish, and land be reduced to its original low value? Can any man hesitate about paying a fhilling, when it prevents the lofs of a pound? : I fhall clofe with a rule of deeper concern than all that have been mentioned, which is, To avoid taxes that require the oath of party. They are deftructive to morals, as being a temptation to perjury. Few there are fo wicked, as to hurt others by perjury at the fame time, not many of the lower ranks fcruple much at perjury, when it prevents hurt to themselves. Confider the duty on candle: thofe only who brew for fale, pay the duty on maltliquor; and to avoid the brewer's oath, the quantity is afcertained by officers who attend the procefs: but the duty on candle is oppreffive, as comprehending poor people who make no candle for fale; and is fubverfive of morals, by requiring their oath upon upon the quantity they make for their own ufe. Figure a poor widow, burdened with five or fix children: fhe is not permitted to make ready a little food for her infants by the light of a rag dipped in grease, without paying what he has not to pay, or being guilty of perjury. However upright originally, poverty and anxiety about her infants, will tempt her to conceal the truth, and to deny upon oath — a sad leffon to her poor children: ought they to be punished for copying after their mother, whom they loved and revered? Whatever fhe did appears right in their eyes. The manner of levying the falt-tax in France is indeed arbitrary; but it has not an immoral tendency: an oath is avoided; and every master of a family pays for the quan tity he is prefumed to confume. French wine is often imported into Britain as Spanish, which pays lefs duty. To check that fraud, the importer's oath is required; and, if perjury be fufpected, a jury is fet upon him in exchequer. This is horrid the importer is tempted by a high duty on French wine to commit perjury; for which he is profecuted in a fovereign court, open to all the world: he turns defperate, defperate, and lofes all fenfe of honour. Thus cuftom-houfe oaths have become a proverb, as meriting no regard; and corruption creeping on, will become univerfal. Some goods imported pay a duty ad valorem; and to afcertain the value, the importer's oath is required. In China, the books of the merchants are trusted, without an oath. Why not imitate fo laudable a practice? If our people be more corrupted, perjury may be avoided, by ordaining the merchant to deliver his goods to any who will demand them, at the rate ftated in his books; with the addition of ten per cent. as a fufficient profit to himfelf. Oaths have been greatly multiplied in Britain fince the Revolution, without referve, and contrary to found policy. New oaths have been invented against those who are difaffected to the government; against fictitious titles in electing parliament-members; against defrauding the revenue, &c. &c. They have been fo hackneyed, and have become fo familiar, as to be held a matter of form merely. Perjury has dwindled into a venial tranfgreffion, and is fcarce held an imputation on any man's character. Lamentable indeed has been been the conduct of our legislature : instead of laws for reforming or improving morals, the imprudent multiplication of oaths has not only spread corruption through every rank, but, by annihilating the authority of an oath over confcience, has rendered it entirely ineffectual. SE C T. VI. Taxes examined with refpect to their effects. Ni O other political subject is of greater importance to Britain than the prefent a whole life might be profitably beftowed on it, and a large volume; but hints only are my task. Confidering taxes with regard to their effects, they may be commodiously distinguished into five kinds. Firft, Taxes that increase the public revenue, without producing any other effect, good or bad. Second, Taxes that increase the public revenue; and are alfo beneficial to manufactures and commerce. Third, Taxes that increase the public revenue; but are hurtful to manufactures and com merce. |