wealbk05-第57章

按键盘上方向键 ← 或 → 可快速上下翻页，按键盘上的 Enter 键可回到本书目录页，按键盘上方向键 ↑ 可回到本页顶部！
————未阅读完？加入书签已便下次继续阅读！



of　that　of　Edward　VI　the　English　coin　was　not　only　raised　in　its

denomination；　but　adulterated　in　its　standard。　The　like　frauds

were　practised　in　Scotland　during　the　minority　of　James　VI。　They

have　occasionally　been　practised　in　most　other　countries。

　　　　　That　the　public　revenue　of　Great　Britain　can　never　be

completely　liberated；　or　even　that　any　considerable　progress　can

ever　be　made　towards　that　liberation；　while　the　surplus　of　that

revenue；　or　what　is　over　and　above　defraying　the　annual　expense

of　the　peace　establishment；　is　so　very　small；　it　seems　altogether

in　vain　to　expect。　That　liberation；　it　is　evident；　can　never　be

brought　about　without　either　some　very　considerable　augmentation

of　the　public　revenue；　or　some　equally　considerable　reduction　of

the　public　expense。

　　　　　A　more　equal　land…tax；　a　more　equal　tax　upon　the　rent　of

houses；　and　such　alterations　in　the　present　system　of　customs　and

excise　as　those　which　have　been　mentioned　in　the　foregoing

chapter　might；　perhaps；　without　increasing　the　burden　of　the

greater　part　of　the　people；　but　only　distributing　the　weight　of

it　more　equally　upon　the　whole；　produce　a　considerable

augmentation　of　revenue。　The　most　sanguine　projector；　however；

could　scarce　flatter　himself　that　any　augmentation　of　this　kind

would　be　such　as　could　give　any　reasonable　hopes　either　of

liberating　the　public　revenue　altogether；　or　even　of　making　such

progress　towards　that　liberation　in　time　of　peace　as　either　to

prevent　or　to　compensate　the　further　accumulation　of　the　public

debt　in　the　next　war。

　　　　　By　extending　the　British　system　of　taxation　to　all　the

different　provinces　of　the　empire　inhabited　by　people　of　either

British　or　European　extraction；　a　much　greater　augmentation　of

revenue　might　be　expected。　This；　however；　could　scarce；　perhaps；

be　done；　consistently　with　the　principles　of　the　British

constitution；　without　admitting　into　the　British　Parliament；　or

if　you　will　into　the　states　general　of　the　British　empire；　a　fair

and　equal　representation　of　all　those　different　provinces；　that

of　each　province　bearing　the　same　proportion　to　the　produce　of

its　taxes　as　the　representation　of　Great　Britain　might　bear　to

the　produce　of　the　taxes　levied　upon　Great　Britain。　The　private

interest　of　many　powerful　individuals；　the　confirmed　prejudices

of　great　bodies　of　people　seem；　indeed；　at　present；　to　oppose　to

so　great　a　change　such　obstacles　as　it　may　be　very　difficult；

perhaps　altogether　impossible；　to　surmount。　Without；　however；

pretending　to　determine　whether　such　a　union　be　practicable　or

impracticable；　it　may　not；　perhaps；　be　improper；　in　a　speculative

work　of　this　kind；　to　consider　how　far　the　British　system　of

taxation　might　be　applicable　to　all　the　different　provinces　of

the　empire；　what　revenue　might　be　expected　from　it　if　so　applied；

and　in　what　manner　a　general　union　of　this　kind　might　be　likely

to　affect　the　happiness　and　prosperity　of　the　different　provinces

comprehended　within　it。　Such　a　speculation　can　at　worst　be

regarded　but　as　a　new　Utopia；　less　amusing　certainly；　but　not

more　useless　and　chimerical　than　the　old　one。

　　　　　The　land…tax；　the　stamp…duties；　and　the　different　duties　of

customs　and　excise　constitute　the　four　principal　branches　of　the

British　taxes。

　　　　　Ireland　is　certainly　as　able；　and　our　American　and　West

Indian　plantations　more　able　to　pay　a　land…tax　than　Great

Britain。　Where　the　landlord　is　subject　neither　to　tithe　nor

poor…rate；　he　must　certainly　be　more　able　to　pay　such　a　tax　than

where　he　is　subject　to　both　those　other　burdens。　The　tithe；　where

there　is　no　modus；　and　where　it　is　levied　in　kind；　diminishes

more　what　would　otherwise　be　the　rent　of　the　landlord　than　a

land…tax　which　really　amounted　to　five　shillings　in　the　pound。

Such　a　tithe　will　be　found　in　most　cases　to　amount　to　more　than　a

fourth　part　of　the　real　rent　of　the　land；　or　of　what　remains

after　replacing　completely　the　capital　of　the　farmer；　together

with　his　reasonable　profit。　If　all　moduses　and　all　impropriations

were　taken　away；　the　complete　church　tithe　of　Great　Britain　and

Ireland　could　not　well　be　estimated　at　less　than　six　or　seven

millions。　If　there　was　no　tithe　either　in　Great　Britain　or

Ireland；　the　landlords　could　afford　to　pay　six　or　seven　millions

additional　land…tax　without　being　more　burdened　than　a　very　great

part　of　them　are　at　present。　America　pays　no　tithe；　and　could

therefore　very　well　afford　to　pay　a　land…tax。　The　lands　in

America　and　the　West　Indies；　indeed；　are　in　general　not　tenanted

nor　leased　out　to　farmers。　They　could　not　therefore　be　assessed

according　to　any　rent…roll。　But　neither　were　the　lands　of　Great

Britain；　in　the　4th　of　William　and　Mary；　assessed　according　to

any　rent…roll；　but　according　to　a　very　loose　and　inaccurate

estimation。　The　lands　in　America　might　be　assessed　either　in　the

same　manner；　or　according　to　an　equitable　valuation　in

consequence　of　an　accurate　survey　like　that　which　was　lately　made

in　the　Milanese；　and　in　the　dominions　of　Austria；　Prussia；　and

Sardinia。

　　　　　Stamp…duties；　it　is　evident；　might　be　levied　without　any

variation　in　all　countries　where　the　forms　of　law　process；　and

the　deeds　by　which　property　both　real　and　personal　is

transferred；　are　the　same　or　nearly　the　same。

　　　　　The　extension　of　the　custom…house　laws　of　Great　Britain　to

Ireland　and　the　plantations；　provided　it　was　accompanied；　as　in

justice　it　ought　to　be；　with　an　extension　of　the　freedom　of

trade；　would　be　in　the　highest　degree　advantageous　to　both。　All

the　invidious　restraints　which　at　present　oppress　the　trade　of

Ireland；　the　distinction　between　the　enumerated　and

non…enumerated　commodities　of　America；　would　be　entirely　at　an

end。　The　countries　north　of　Cape　Finisterre　would　be　as　open　to

every　part　of　the　produce　of　America　as　those　south　of　that　Cape

are　to　some　parts　of　that　produce　at　present。　The　trade　between

all　the　different　parts　of　the　British　empire　would；　in

consequence　of　this　uniformity　in　the　custom…house　laws；　be　as

free　as　the　coasting　trade　of　Great　Britain　is　at　present。　The

British　empire　would　thus　afford　within　itself　an　immense

internal　market　for　every　part　of　the　produce　of　all　its

different　provinces。　So　great　an　extension　of　market　would　soon

compensate　both　to　Ireland　and　the　plantations　all　that　they

could　suffer　from　the　increase　of　the　duties　of　customs。

　　　　　The　excise　is　the　only　part　of　the　British　system　of

taxation　which　would　require　to　be　varied　in　any　respect

according　as　it　was　applied　to　the　different　provinces　of　the

empire。　It　might　be　applied　to　Ireland　without　any　variation；　the

produce　and　consumption　of　that　kingdom　being　exactly　of　the　same

nature　with　those　of　Great　Britain。　In　its　application　to　America

and　the　West　Indies；　of　which　the　produce　and　consumption　are　so

very　different　from　those　of　Great　Britain；　some　modification

might　be　necessary　in　the　same　manner　as　in　its　application　to

the　cyder　and　beer　counties　of　England。

　　　　　A　fermented　liquor；　for　example；　which　is　called　beer；　but

which；　as　it　is　made　of　molasses；　bears　very　little　resemblance

to　our　beer；　makes　a　considerable　part　of　the　common　drink　of　the

people　in　America。　This　liquor；　as　it　can　be　kept　only　for　a　few

days；　cannot；　like　our　beer；　be　prepared　and　stored　up　for　sale

in　great　breweries；　but　every　private　family　must　brew　it　for

their　own　use；　in　the　same　manner　as　they　cook　their　victuals。

But　to　subject　every　private　family　to　the　odious　visits　and

examination　of　the　tax…gatherers；　in　the　same　manner　as　we

subject　the　keepers　of　alehouses　and　the　brewers　for　public　sale；

would　be　altogether　inconsistent　with　liberty。　If　for　the　sake　of

equality　it　was　thought　necessary　to　lay　a　tax　upon　this　liquor；

it　might　be　taxed　by　taxing　the　material　of　which　it　is　made；

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