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