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a century。 It is certainly easier for the consumer to pay five
shillings a year for every hundred ounces of plate； near one per
cent of the value； than to redeem this long annuity at
five…and…twenty or thirty years' purchase； which would enhance
the price at least five…and…twenty or thirty per cent。 The
different taxes which affect houses are certainly more
conveniently paid by moderate annual payments than by a heavy tax
of equal value upon the first building or sale of the house。
It was the well…known proposal of Sir Matthew Decker that
all commodities； even those of which the consumption is either
immediate or very speedy； should be taxed in this manner； the
dealer advancing nothing； but the consumer paying a certain
annual sum for the licence to consume certain goods。 The object
of his scheme was to promote all the different branches of
foreign trade； particularly the carrying trade； by taking away
all duties upon importation and exportation； and thereby enabling
the merchant to employ his whole capital and credit in the
purchase of goods and the freight of ships； no part of either
being diverted towards the advancing of taxes。 The project；
however； of taxing； in this manner； goods of immediate or speedy
consumption seems liable to the four following very important
objections。 First； the tax would be more unequal； or not so well
proportioned to the expense and consumption of the different
contributors as in the way in which it is commonly imposed。 The
taxes upon ale； wine； and spirituous liquors； which are advanced
by the dealers； are finally paid by the different consumers
exactly in proportion to their respective consumption。 But if the
tax were to be paid by purchasing a licence to drink those
liquors； the sober would； in proportion to his consumption； be
taxed much more heavily than the drunken consumer。 A family which
exercised great hospitality would be taxed much more lightly than
one who entertained fewer guests。 Secondly； this mode of
taxation； by paying for an annual； half…yearly； or quarterly
licence to consume certain goods； would diminish very much one of
the principal conveniences of taxes upon goods of speedy
consumption the piecemeal payment。 In the price of threepence
halfpenny； which is at present paid for a pot of porter； the
different taxes upon malt； hops； and beer； together with the
extraordinary profit which the brewer charges for having advanced
them； may perhaps amount to about three halfpence。 If a workman
can conveniently spare those three halfpence； he buys a pot of
porter。 If he cannot； he contents himself with a pint； and； as a
penny saved is a penny got； he thus gains a farthing by his
temperance。 He pays the tax piecemeal as he can afford to pay it；
and when he can afford to pay it； and every act of payment is
perfectly voluntary； and what he can avoid if he chooses to do
so。 Thirdly； such taxes would operate less as sumptuary laws。
When the licence was once purchased； whether the purchaser drank
much or drank little； his tax would be the same。 Fourthly； if a
workman were to pay all at once； by yearly； half…yearly； or
quarterly payments； a tax equal to what he at present pays； with
little or no inconveniency； upon all the different pots and pints
of porter which he drinks in any such period of time； the sum
might frequently distress him very much。 This mode of taxation；
therefore； it seems evident； could never； without the most
grievous oppression； produce a revenue nearly equal to what is
derived from the present mode without any oppression。 In several
countries； however； commodities of an immediate or very speedy
consumption are taxed in this manner。 In Holland people pay so
much a head for a licence to drink tea。 I have already mentioned
a tax upon bread； which； so far as it is consumed in farm…houses
and country villages； is there levied in the same manner。
The duties of excise are imposed briefly upon goods of home
produce destined for home consumption。 They are imposed only upon
a few sorts of goods of the most general use。 There can never be
any doubt either concerning the goods which are subject to those
duties； or concerning the particular duty which each species of
goods is subject to。 They fall almost altogether upon what I call
luxuries； excepting always the four duties above mentioned； upon
salt soap； leather； candles； and； perhaps； that upon green glass。
The duties of customs are much more ancient than those of
excise。 They seem to have been called customs as denoting
customary payments which had been in use from time immemorial。
They appear to have been originally considered as taxes upon the
profits of merchants。 During the barbarous times of feudal
anarchy； merchants； like all the other inhabitants of burghs；
were considered as little better than emancipated bondmen； whose
persons were despised； and whose gains were envied。 The great
nobility； who had consented that the king should tallage the
profits of their own tenants； were not unwilling that he should
tallage likewise those of an order of men whom it was much less
their interest to protect。 In those ignorant times it was not
understood that the profits of merchants are a subject not
taxable directly； or that the final payment of all such taxes
must fall； with a considerable overcharge； upon the consumers。
The gains of alien merchants were looked upon more
unfavourably than those of English merchants。 It was natural；
therefore； that those of the former should be taxed more heavily
than those of the latter。 This distinction between the duties
upon aliens and those upon English merchants； which was begun
from ignorance； has been continued from the spirit of monopoly；
or in order to give our own merchants an advantage both in the
home and in the foreign market。
With this distinction； the ancient duties of customs were
imposed equally upon all sorts of goods； necessaries as well as
luxuries； goods exported as well as goods imported。 Why should
the dealers in one sort of goods； it seems to have been thought；
be more favoured than those in another？ or why should the
merchant exporter be more favoured than the merchant importer？
The ancient customs were divided into three branches。 The
first； and perhaps the most ancient of all those duties； was that
upon wool and leather。 It seems to have been chiefly or
altogether an exportation duty。 When the woollen manufacture came
to be established in England； lest the king should lose any part
of his customs upon wool by the exportation of woollen cloths； a
like duty was imposed upon them。 The other two branches were；
first； a duty upon wine； which； being imposed at so much a ton；
was called a tonnage； and； secondly； a duty upon all other goods；
which； being imposed at so much a pound of their supposed value；
was called a poundage。 In the forty…seventh year of Edward III a
duty of sixpence in the pound was imposed upon all goods exported
and imported； except wools； wool…fells； leather； and wines； which
were subject to particular duties。 In the fourteenth of Richard
II this duty was raised to one shilling in the pound； but three
years afterwards it was again reduced to sixpence。 It was raised
to eightpence in the second year of Henry IV； and in the fourth
year of the same prince to one shilling。 From this time to the
ninth year of William III this duty continued at one shilling in
the pound。 The duties of tonnage and poundage were generally
granted to the king by one and the same Act of Parliament； and
were called the Subsidy of Tonnage and Poundage。 The Subsidy of
Poundage having continued for so long a time at one shining in
the pound； or at five per cent； a subsidy came； in the language
of the customs； to denote a general duty of this kind of five per
cent。 This subsidy； which is now called the Old Subsidy； still
continues to be levied according to the book of rates established
in the twelft