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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　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