In every nation there are always some methods of levying money more easy than others, agreeable to the way of living of the people and the commodities they make use of. In Britain the excises upon malt and beer afford a very large {p90} revenue, because the operations of malting and brewing are very tedious, and are impossible to be concealed; and at the same time, these commodities are not so absolutely necessary to life as that the raising their price would very much affect the poorer sort. These taxes being all mortgaged, what difficulty to find new ones! what vexation and ruin of the poor!
Duties upon consumptions are more equal and easy than those upon possessions. What a loss to the public that the former are all exhausted, and that we must have recourse to the more grievous method of levying taxes!
Were all the proprietors of land only stewards to the public, must not necessity force them to practise all the arts of oppression used by stewards, where the absence or negligence of the proprietor render them secure against inquiry?
It will scarce be asserted that no bounds ought ever to be set to national debts, and that the public would be no weaker were twelve or fifteen shillings in the pound land-tax mortgaged, with the present customs and excises. There is something therefore in the case beside the mere transferring of property from one hand to another. In 500 years the posterity of those now in the coaches and of those upon the boxes will probably have changed places, without affecting the public by these revolutions.