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either at the place of manufacture； or； if the circumstances of
the trade rendered such an excise improper； by laying a duty upon
its importation into the colony in which it was to be consumed。
Besides the duty of one penny a gallon imposed by the British
Parliament upon the importation of molasses into America； there
is a provincial tax of this kind upon their importation into
Massachusetts Bay； in ships belonging to any other colony； of
eightpence the hogshead； and another upon their importation； from
the northern colonies into South Carolina； of fivepence the
gallon。 Or if neither of these methods was found convenient； each
family might compound for its consumption of this liquor； either
according to the number of persons of which it consisted； in the
same manner as private families compound for the malt…tax in
England； or according to the different ages and sexes of those
persons； in the same manner as several different taxes are levied
in Holland； or nearly as Sir Matthew Decker proposes that all
taxes upon consumable commodities should be levied in England。
This mode of taxation； it has already been observed； when applied
to objects of a speedy consumption is not a very convenient one。
It might be adopted； however； in cases where no better could be
done。
Sugar； rum； and tobacco are commodities which are nowhere
necessaries of life； which are become objects of almost universal
consumption； and which are therefore extremely proper subjects of
taxation。 If a union with the colonies were to take place； those
commodities might be taxed either before they go out of the hands
of the manufacturer or grower； or if this mode of taxation did
not suit the circumstances of those persons； they might be
deposited in public warehouses both at the place of manufacture；
and at all the different ports of the empire to which they might
afterwards be transported； to remain there； under the joint
custody of the owner and the revenue officer； till such time as
they should be delivered out either to the consumer； to the
merchant retailer for home consumption； or to the merchant
exporter； the tax not to be advanced till such delivery。 When
delivered out for exportation； to go duty free upon proper
security being given that they should really be exported out of
the empire。 These are perhaps the principal commodities with
regard to which a union with the colonies might require some
considerable change in the present system of British taxation。
What might be the amount of the revenue which this system of
taxation extended to all the different provinces of the empire
might produce； it must； no doubt； be altogether impossible to
ascertain with tolerable exactness。 By means of this system there
is annually levied in Great Britain； upon less than eight
millions of people； more than ten millions of revenue。 Ireland
contains more than two millions of people； and according to the
accounts laid before the congress； the twelve associated
provinces of America contain more than three。 Those accounts；
however； may have been exaggerated； in order； perhaps； either to
encourage their own people； or to intimidate those of this
country； and we shall suppose； therefore； that our North American
and West Indian colonies taken together contain no more than
three millions； or that the whole British empire； in Europe and
America； contains no more than thirteen millions of inhabitants。
If upon less than eight millions of inhabitants this system of
taxation raises a revenue of more than ten millions sterling； it
ought upon thirteen millions of inhabitants to raise a revenue of
more than sixteen millions two hundred and fifty thousand pounds
sterling。 From this revenue； supposing that this system could
produce it； must be deducted the revenue usually raised in
Ireland and the plantations for defraying the expense of their
respective civil governments。 The expense of the civil and
military establishment of Ireland； together with the interest of
the public debt； amounts； at a medium of the two years which
ended March 1775； to something less than seven hundred and fifty
thousand pounds a year。 By a very exact account of the revenue of
the principal colonies of America and the West Indies； it
amounted； before the commencement of the present disturbances； to
a hundred and forty…one thousand eight hundred pounds。 In this
account； however； the revenue of Maryland； of North Carolina； and
of all our late acquisitions both upon the continent and in the
islands is omitted； which may perhaps make a difference of thirty
or forty thousand pounds。 For the sake of even numbers；
therefore； let us suppose that the revenue necessary for
supporting the civil government of Ireland and the plantations
may amount to a million。 There would remain consequently a
revenue of fifteen millions two hundred and fifty thousand pounds
to be applied towards defraying the general expense of the
empire； and towards paying the public debt。 But if from the
present revenue of Great Britain a million could in peaceable
times be spared towards the payment of that debt； six millions
two hundred and fifty thousand pounds could very well be spared
from this improved revenue。 This great sinking fund； too； might
be augmented every year by the interest of the debt which had
been discharged the year before； and might in this manner
increase so very rapidly as to be sufficient in a few years to
discharge the whole debt； and thus to restore completely the at
present debilitated and languishing vigour of the empire。 In the
meantime the people might be relieved from some of the most
burdensome taxes； from those which are imposed either upon the
necessaries of life； or upon the materials of manufacture。 The
labouring poor would thus be enabled to live better； to work
cheaper； and to send their goods cheaper to market。 The cheapness
of their goods would increase the demand for them； and
consequently for the labour of those who produced them。 This
increase in the demand for labour would both increase the numbers
and improve the circumstances of the labouring poor。 Their
consumption would increase； and together with it the revenue
arising from all those articles of their consumption upon which
the taxes might be allowed to remain。
The revenue arising from this system of taxation； however；
might not immediately increase in proportion to the number of
people who were subjected to it。 Great indulgence would for some
time be due to those provinces of the empire which were thus
subjected to burdens to which they had not before been
accustomed； and even when the same taxes came to be levied
everywhere as exactly as possible； they would not everywhere
produce a revenue proportioned to the numbers of the people。 In a
poor country the consumption of the principal commodities subject
to the duties of customs and excise is very small； and in a
thinly inhabited country the opportunities of smuggling are very
great。 The consumption of malt liquors among the inferior ranks
of people in Scotland is very small； and the excise upon malt；
beer； and ale produces less there than in England in proportion
to the numbers of the people and the rate of the duties； which
upon malt is different on account of a supposed difference of
quality。 In these particular branches of the excise there is not；
I apprehend； much more smuggling in the one country than in the
other。 The duties upon the distillery； and the greater part of
the duties of customs； in proportion to the numbers of people in
the respective countries； produce less in Scotland than in
England； not only on account of the smaller consumption of the
taxed commodities； but of the much greater facility of smuggling。
In Ireland the inferior ranks of people are still poorer than in
Scotland； and many parts of the country are almost as thinly
inhabited。 In Ireland； therefore； the consumption of the taxed
commodities might