In　some　manufactures；　besides；　coal　is　a　necessary　instrument　of
  trade；　as　in　those　of　glass；　iron；　and　all　other　metals。　If　a
  bounty　could　in　any　case　be　reasonable；　it　might　perhaps　be　so
  upon　the　transportation　of　coals　from　those　parts　of　the　country
  in　which　they　abound　to　those　in　which　they　are　wanted。　But　the
  legislature；　instead　of　a　bounty；　has　imposed　a　tax　of　three
  shillings　and　threepence　a　ton　upon　coal　carried　coastways；　which
  upon　most　sorts　of　coal　is　more　than　sixty　per　cent　of　the
  original　price　at　the　coal…pit。　Coals　carried　either　by　land　or
  by　inland　navigation　pay　no　duty。　Where　they　are　naturally　cheap；
  they　are　consumed　duty　free：　where　they　are　naturally　dear；　they
  are　loaded　with　a　heavy　duty。
  Such　taxes；　though　they　raise　the　price　of　subsistence；　and
  consequently　the　wages　of　labour；　yet　they　afford　a　considerable
  revenue　to　government　which　it　might　not　be　easy　to　find　in　any
  other　way。　There　may；　therefore；　be　good　reasons　for　continuing
  them。　The　bounty　upon　the　exportation　of　corn；　so　far　as　it　tends
  in　the　actual　state　of　tillage　to　raise　the　price　of　that
  necessary　article；　produces　all　the　like　bad　effects；　and　instead
  of　affording　any　revenue；　frequently　occasions　a　very　great
  expense　to　government。　The　high　duties　upon　the　importation　of
  foreign　corn；　which　in　years　of　moderate　plenty　amount　to　a
  prohibition；　and　the　absolute　prohibition　of　the　importation
  either　of　live　cattle　or　of　salt　provisions；　which　takes　place　in
  the　ordinary　state　of　the　law；　and　which；　on　account　of　the
  scarcity；　is　at　present　suspended　for　a　limited　time　with　regard
  to　Ireland　and　the　British　plantations；　have　all　the　bad　effects
  of　taxes　upon　the　necessaries　of　life；　and　produce　no　revenue　to
  government。　Nothing　seems　necessary　for　the　repeal　of　such
  regulations　but　to　convince　the　public　of　the　futility　of　that
  system　in　consequence　of　which　they　have　been　established。
  Taxes　upon　the　necessaries　of　life　are　much　higher　in　many
  other　countries　than　in　Great　Britain。　Duties　upon　flour　and　meal
  when　ground　at　the　mill；　and　upon　bread　when　baked　at　the　oven；
  take　place　in　many　countries。　In　Holland　the　money　price　of　the
  bread　consumed　in　towns　is　supposed　to　be　doubled　by　means　of
  such　taxes。　In　lieu　of　a　part　of　them；　the　people　who　live　in　the
  country　pay　every　year　so　much　a　head　according　to　the　sort　of
  bread　they　are　supposed　to　consume。　Those　who　consume　wheaten
  bread　pay　three　guilders　fifteen　stivers…　about　six　shillings　and
  ninepence　halfpenny。　These；　and　some　other　taxes　of　the　same
  kind；　by　raising　the　price　of　labour；　are　said　to　have　ruined　the
  greater　part　of　the　manufactures　of　Holland。　Similar　taxes；
  though　not　quite　so　heavy；　take　place　in　the　Milanese；　in　the
  states　of　Genoa；　in　the　duchy　of　Modena；　in　the　duchies　of　Parma；
  Placentia；　and　Guastalla；　and　in　the　ecclesiastical　state。　A
  French　author　of　some　note　has　proposed　to　reform　the　finances　of
  his　country　by　substituting　in　the　room　of　the　greater　part　of
  other　taxes　this　most　ruinous　of　all　taxes。　There　is　nothing　so
  absurd；　says　Cicero；　which　has　not　sometimes　been　asserted　by
  philosophers。
  Taxes　upon　butchers'　meat　are　still　more　common　than　those
  upon　bread。　It　may　indeed　be　doubted　whether　butchers'　meat　is
  anywhere　a　necessary　of　life。　Grain　and　other　vegetables；　with
  the　help　of　milk；　cheese；　and　butter；　or　oil　where　butter　is　not
  to　be　had；　it　is　known　from　experience；　can；　without　any
  butchers'　meat；　afford　the　most　plentiful；　the　most　wholesome；
  the　most　nourishing；　and　the　most　invigorating　diet。　Decency
  nowhere　requires　that　any　man　should　eat　butchers'　meat；　as　it　in
  most　places　requires　that　he　should　wear　a　linen　shirt　or　a　pair
  of　leather　shoes。
  Consumable　commodities；　whether　necessaries　or　luxuries；　may
  be　taxed　in　two　different　ways。　The　consumer　may　either　pay　an
  annual　sum　on　account　of　his　using　or　consuming　goods　of　a
  certain　kind；　or　the　goods　may　be　taxed　while　they　remain　in　the
  hands　of　the　dealer；　and　before　they　are　delivered　to　the
  consumer。　The　consumable　goods　which　last　a　considerable　time
  before　they　are　consumed　altogether　are　most　properly　taxed　in
  the　one　way；　those　of　which　the　consumption　is　either　immediate
  or　more　speedy；　in　the　other。　The　coach…tax　and　plate…tax　are
  examples　of　the　former　method　of　imposing：　the　greater　part　of
  the　other　duties　of　excise　and　customs；　of　the　latter。
  A　coach　may；　with　good　management；　last　ten　or　twelve　years。
  It　might　be　taxed；　once　for　all；　before　it　comes　out　of　the　hands
  of　the　coachmaker。　But　it　is　certainly　more　convenient　for　the
  buyer　to　pay　four　pounds　a　year　for　the　privilege　of　keeping　a
  coach　than　to　pay　all　at　once　forty　or　forty…eight　pounds
  additional　price　to　the　coachmaker；　or　a　sum　equivalent　to　what
  the　tax　is　likely　to　cost　him　during　the　time　he　uses　the　same
  coach。　A　service　of　plate；　in　the　same　manner；　may　last　more　than
  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　c