第 53 节
作者:嘟嘟      更新:2021-04-30 16:07      字数:9322
  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 twelfth of Charles II。 The method of ascertaining; by a
  book of rates; the value of goods subject to this duty is said to
  be older than the time of James I。 The New Subsidy imposed by the
  ninth and tenth of William III was an additional five per cent
  upon the greater part of goods。 The One…third and the Two…third
  Subsidy made up between them another five per cent of which they
  were proportionable parts。 The Subsidy of 1747 made a fourth five
  per cent upon the greater part of goods; and that of 1759 a fifth
  upon some particular sorts of goods。 Besides those five
  subsidies; a great variety of other duties have occasionally been
  imposed upon particular sorts of goods; in order sometimes to
  relieve the exigencies of the state; and sometimes to regulate
  the trade of the country according to the principles of the
  mercantile system。
  That system has come gradually more and more into fashion。
  The Old Subsidy was imposed indifferently upon exportation as
  well as importation。 The four subsequent subsidies; as well as
  the other duties which have been occasionally imposed upon
  particular sorts of goods have; with a few exceptions; been laid
  altogether upon importation。 The greater part of the ancient
  duties which had been imposed upon the exportation of the goods
  of home produce and manufacture have either been lightened or
  taken away altogether。 In most cases they have been taken away。
  Bounties have even been given upon the exportation of some of
  them。 Drawbacks too; sometimes of the whole; and; in most cases;
  of a part of the duties which are paid upon the importation of
  foreign goods; have been granted upon their exportation。 Only
  half the duties imposed by the Old Subsidy upon importation are
  drawn back upon exportation: but the whole of those imposed by
  the latter subsidies and other imposts are; upon the greater part
  of goods; drawn back in the same manner。 This growing favour of
  exportation; and discouragement of importation; have suffered
  only a few exceptions; which chiefly concern the materials of
  some manufactures。 These our merchants and manufacturers are
  willing should come as cheap as possible to themselves; and as
  dear as possible to their rivals and competitors in other
  countries。 Foreign materials are; upon this account; sometimes
  allowed to be imported duty free; Spanish wool; for example;
  flax; and raw linen yarn。 The exportation of the materials of
  home produce; and of those which are the particular produce of
  our colonies; has sometimes been prohibited; and sometimes
  subjected to higher duties。 The exportation of English wool has
  been prohibited。 That of beaver skins; of beaver wool; and of gum
  Senega has been subjected to higher duties。 Great Britain; by the
  conquest of Canada and Senegal; having got almost the monopoly of
  those commodities。
  That the mercantile system has not been very favourable to
  the revenue of the great body of the people; to the annual
  produce of the land and labour of the country; I have endeavoured
  to show in the fourth book of this Inquiry。 It seems not to have
  been more favourable to the revenue of the sovereign; so far at
  least as that revenue depends upon the duties of customs。
  In consequence of that system; the importation of several
  sorts of goods has been prohibited altogether。 This prohibition
  has in some cases entirely prevented; and in others has very much
  diminished the importation of those commodities by reducing the
  importers to the necessity of smuggling。 It has entirely
  prevented the importation of foreign woollens; and it has very
  much diminished that of foreign silks and velvets。 In both cases
  it has entirely annihilated the revenue of customs which might
  have been levied upon such importation。
  The high duties which have been imposed upon the importation
  of many different sorts of foreign goods; in order to discourage
  their consumption in Great Britain; have in many cases served
  only to encourage smuggling; and in all cases have reduced the
  revenue of the customs below what more moderate duties would have
  afforded。 The saying of Dr。 Swift; that in the arithmetic of the
  customs two and two; instead of making four; make sometimes only
  one; holds perfectly true with regard to such heavy duties which
  never could have been imposed had not the mercantile system
  taught us; in many cases; to employ taxation as an instrument;
  not of revenue; but of monopoly。
  The bounties which are sometimes given upon the exportation
  of home produce and manufactures; and the drawbacks which are
  paid upon the re…exportation of the greater part of foreign
  goods; have given occasion to many frauds; and to a species of
  smuggling more destructive of the public revenue than any other。
  In order to obtain the bounty or drawback; the goods; it is well
  known; are sometimes shipped and sent to sea; but soon afterwards
  clande