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 ***es 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.