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13

THE money-bill brought in next after that founded upon a propofal of the ick of England for a continuation of its Carter, was a bill for granting certain ties in the British plantations in Amea. Preparatory to this bill, feveaccounts were ordered, March 1. to be pelented to the house; and it was next tay refolved to addrefs the King for copies, or extracts, of all letters and advices which had been received from the govermors, and any other public officers, Beh regard to the proper method for fecaring and improving the revenues, and preventing contraband trade in America, with regard to the ftationing veffels s of war for that purpofe. Thefe accents and advices were accordingly laid before the house, and afterwards referred to the ways and means committee: and the 7th an instruction was, nem. con. ortered to the committee, to confider of proper methods for railing a revenue in the Bth colonies and plantation in Aica, towards defraying the neceflary Charger of defending, protecting, and fering them.

In pursuance of this inftruction, feverefolutions were agreed to in the committee on the 9th; which were next day ported, and most of them agreed to by the houfe [xxvi. 588.]; and it was or tered that a bill or bills fhould be brought prepare which a committee was pointed. Then an inftruction was or dered to the ways-and-means committee, confider of the 8th article annexed to book of rates, and the feveral laws reto the allowance made for leakage wines imported into this kingdom. On the 12th an inftruction was orderto the American-bill committee, to e provifion for more effectually preing the clandeftine exportation, imporation, and convevance of goods, to from the British colonies and planta in America, and for improving and g the trade between G. Britain the faid colonies and plantations. The fame day feveral refolutions were aed to by the committee of ways and smot of which had been recomted upon the former report; and beo properly altered, they were, Vh the reft, five in number, next day ed to by the houfe [xxvi. 589.]. An fraction was then ordered to the afore

VOL. XXVII.

mentioned American-bill committee, to make provifion purfuant to the four firit refolutions now agreed to; and another com nittee was appointed to prepare and bring in a bill pursuant to the last refo lution. After which an inftrution was ordered to the first of thele committees, to make provision for preventing the importation of fugar into Ireland, except thipped and loaded in GB. it in.

On the 14th Mr Jenkilon prefented, according to most of these orders, a ill for granting certain duties in the B-itifh colonies and plantations in America; for continuing, amending, and making perpetual, the act 6o Geo. II. chap. 13. ; for applving the produce of fuch duties, and of the duties to arife by virtue of the faid act, towords defraying the expences of defending, protecting, and fecuring the faid colonies and plantations; for explaining the aft 25 Char. II. chap. 7. ; and for altering and difallowing feveral drawbacks on exports from this kingdom, and more effe tually preventing the clandeftine conveyance of goods to and from the laid colonies and plantations, and inproving and fecuring the trade between the fame and G. Britain The bill vas read a first time on the 14th, and a fecond time on the 16th, the house sein a committee, upon it on the 223 and 2,d; and feveral gentlemen, by order, attended the committee, and a great number o counts were referred to it. On the 26th, a petition from feveral perfons of S... bu ry, against the difa'lowing of the drawbacks on calicoes and foreign linens, was offered to be prefented, and a motion made for bringing it up: but the question being put, it patied in the negative, nem. con. The report was made from the conmittee the fame day: leveral amendments were made by the houte, and the bill was ordered to be in rofled. The bill was read a third time on the 30th; a claufe was added by way of rider, feveral amendments were made by the houfe, and then the bill was pafled, and Mr Chancels of the Exchequer was ordered to carry it to the Lord, and defire their concurre; e. Which their Lordfhips were pleafe to grant, without any amendment; and on the 5th of April the bill received the royal affent. The fobftance of the aft my be collected from the refolutions and instructions C

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on which it was founded; but it is to be obferved, that the 14th refolution of March 10. [xxvi. 589.], for charging certain ftamp-duties in the colonies and plantations, was not carried into execution. Perhaps it was not thought proper to proceed fo far at this time; whatever may be thought proper hereafter; for I am apt to believe, this will not be the laft tax that will be impofed by the parlia ment of G. Britain upon our fellow-fubjects in America: only I hope that the fame regard will always be had to the labouring poor in that part of the world, that has been fhewn by the bill now under confideration; for it must be confeffed, that no one of the taxes impofed by this new law, can affect any neceffary of life, or any material for manufacture. This is a maxim in politics which ought never to have been departed from: But as we have for fo many years thought it neceffary to load and imbarras our trade with taxes, I am afraid the fime caufe which made us think it neceffary in time paft, will make us think it neceflary in time to come, as often as a greater fum is wanted for the current fervice, than the clear public revenue can be expected to produce. This is a national misfortune; but to load those things with taxes without which our induftrious poor cannot fubfift, would be national cruelty; and would certainly at last be attended with national ruin and depopulation: for if the neceffaries of life, or even the comforts of life ufually enjoved by the vulgar, be by taxes rendered fo dear as to make it apparent to every man of common reflection, that the utmost he and any young woman he may marry, can propofe to earn by their labour, will fcarcely be fufficient to fupport themfelves, he will never venture to marry; the confequence of which will be, that Jabouring people will foon become scarce in this ifland; which by the nature of things, muft fo raife the wages of working people in every fort of manufacture, that none of them can be fold at any foreign market; confequently many of our manufactures must be given up, and the numbers of our people thereby greatly reduced.

Therefore, whatever we may do with regard to any articles of luxury, it is hoped that care will be taken not to load with taxes any of thofe articles of confumption that are neceflary for the fubfiftence of the poor working people in America. But now we have begun to think

of taxing our fellow-fubjects in that of the world, I am surprised, no thought of making fome inquiry into quitrents due to the crown, I believe, most of our colonies and plantations, leaft in all those that are not proprieta If an account of thofe quitrents, and the ufes to which they have been applie had been called for; and if it had peared, that they had never yet been any great benefit either to the crown the public; why might not they have be all abolished, and a proper land-tax ef blifhed in their room? Of all forts taxes that ever were, or ever can thought of, what we now call a land-te that is to fay, a tax upon the annual pr fits arifing from eftates, real or perfon is, when duly and properly affeffed, t most natural, and the most easily levie Even that tax which we call tithes, i fort of land tax. It is the only tax th was ever established by divine authorit and, if ftrictly levied, would be a m heavy tax upon land-eftates; for it wo amount to 6 s. in the pound; as it is t tenth part of the produce, and it is ufua ly reckoned, that every farm ought produce three times the amount of t rent, otherwife the farmer has a ha bargain. From hence, I suppose, o people in Virginia concluded, that public taxes were due by divine autho ty; and therefore, in the old laws of Vi ginia, all perfons liable to pay the t were called tithables, though the tax the impoled was rather a poll-tax than a lan tax; but as they had little or no mone among them, it was payable in tobacc the staple produce of their lands. A land tax can never affect any but thofe th have fome property, and confequently can never affect the poor, who have r property in any thing but their labou And as to the people of property, it a fects every one, if justly aflelled, in a ju proportion, according to the property the are poffeffed of. But above all, it is a mong a free people attended with th fignal advantage, that it throws lefs com ruptive power into the hands of minister of ftate, than is thrown by any tax upo confumption: for no fuch tax can be ef fectually levied, without employing a num ber of officers; who must all be not onl appointed by, but removeable at the plea fure of the minifters of state for the tim being; and may be very oppreflive, if con nived at, upon any one who is liable to pa the tax.

I hope this neither is, nor ever was, the reason why no proper method has yet been established in this kingdom, for making a full and juft affeffiment towards rafing the land-tax, though nothing is more ealy than to contrive an effectual method for that purpose: nor is there any thing more certain, than that, in the prefeat circumstances of Europe, a very large public revenue must be annually raised by this nation, for our fecurity at home, and for the protection of our trade and navigation abroad; and the less that is produced by the land-tax, the more neceffary it becomes to increase the corruptive power of minifters of ftate, by loading and harating the people with taxes upon confemption. But what is most surprifing is, that in this free country the men of property, either real or personal, should have been fo blind to their own intereft, as well diregardless of the conftitution and liberties of their country, as to chufe to have the neceffary revenue raised by taxes upon confumption rather than by taxes po property. They may depend upon it, and many of them begin now to be fenfiole of it, that taxes, in whatever way railed, must all fall ultimately upon them. The only difference is, that the tax upon property, by us improperly called the and-tax, is paid by them directly to the collectors of the public revenue; wherethey pay near the double of every tax pen confumption to the dealers in thofe tized commodities, which their luxury or neceflity obliges them to confume. Yet men of property feem hitherto to have thought, that the land-tax was the only ta impofed upon them, because it was the only tax they paid to the collectors of the public revenue. This was really ke the ftupid animal, which, when purfued, runs its head into the first hole it meets with; and because it fees no body, jit thinks no body fees it, though the whole reft of its body be openly expofed to view. It is true, we have at prefent, in this kingdom, a melancholy reafon for contiing our taxes upon confumption; becaufe, if we had no fuch taxes, that great part of perfonal, property now vested in the public creditors, could not be made to contribute any thing towards the public revenue; and the more of thefe taxes that may be, if any of them ever fhould be abolished, the lefs will thefe public creditors contribute towards the fupport of that government which fupports them in luxury, or in indolence and idlenefs.

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But this reafon did not fubfift at the time of the restoration, which was the first time that any taxes, except the tonnage and poundage, were ever impofed upon con. fumption, by any regular fort of government. Nor does this reafon fubfift in America; as few, if any, of our public creditors have taken up their refidence in that country.

I therefore hope, that the people of property in America will fhew, that they have fo much reflection and good fenfe, as to chufe to have the taxes they are to pay, impofed upon property rather than upon confumption, unless it be a duty payable at importation, upon articles of mere luxury; and that duty fo fmall as not to occafion a clandeftine importation from their foreign neighbours; which, I fear, will be found to be the cafe with respect to fome of the duties impofed by this act ; for if it fhould, it may be the cause of our parliament's refolving to have all the duties upon confumption raised in that country by the laws of excife, which is the only method by which high duties upon confumption can be effectually raised, in a country of eafy accefs. Even as to home produce, if the duties impofed upon it be very high, a foreign produce of the fame kind will be clandestinely imported, and will be spread through the whole of the open country, and by degrees into the cities and market-towns, unless they be furrounded with impaffable motes, ramparts, or barricades; which is the cafe of most of the towns in Holland, Flanders, and France, but is far from being the cafe of any of our plantations in America.

But if it hould be refolved to raise the public revenue in America by a tax upon property, it is certain that no land ought to be made fubject to it, until a certain number of years after the land has been cleared, cultivated, and fecurely posselfed. And in proportioning this revenue, we ought to confider, that as the people in America are divided into fuch a num ber of little diftinct colonies, they must always be at a great expence in maintaining their respective civil governments; and in providing for and guarding their extenfive land-frontier; as I hope it is not proposed to keep up fuch a standing ar ny of regular troops in that country as will be fufficient for this purpole. The mili tia of each colony must be intrufted chiefly with the guard of its own frontier, and no part of the militia can ever be called out, without the colony's being at fome

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expence.