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or thirty per cent。 The officers of excise receive few or no
perquisites； and the administration of that branch of the
revenue； being of more recent establishment； is in general less
corrupted than that of the customs； into which length of time has
introduced and authorized many abuses。 By charging upon malt the
whole revenue which is at present levied by the different duties
upon malt and malt liquors； a saving； it is supposed； of more
than fifty thousand pounds might be made in the annual expense of
the excise。 By confining the duties of customs to a few sorts of
goods； and by levying those duties according to the excise laws；
a much greater saving might probably be made in the annual
expense of the customs。 * The net produce of that year； after
deducting all expenses and allowances； amounted to L4；975；652
19s。 6d。
Secondly； such taxes necessarily occasion some obstruction
or discouragement to certain branches of industry。 As they always
raise the price of the commodity taxed； they so far discourage
its consumption； and consequently its production。 If it is a
commodity of home growth or manufacture； less labour comes to be
employed in raising and producing it。 If it is a foreign
commodity of which the tax increases in this manner the price；
the commodities of the same kind which are made at home may
thereby； indeed； gain some advantage in the home market； and a
greater quantity of domestic industry may thereby be turned
toward preparing them。 But though this rise of price in a foreign
commodity may encourage domestic industry in one particular
branch； it necessarily discourages that industry in almost every
other。 The dearer the Birmingham manufacturer buys his foreign
wine； the cheaper he necessarily sells that part of his hardware
with which； or； what comes to the same thing； with the price of
which he buys it。 That part of his hardware； therefore； becomes
of less value to him； and he has less encouragement to work at
it。 The dearer the consumers in one country pay for the surplus
produce of another； the cheaper they necessarily sell that part
of their own surplus produce with which； or； what comes to the
same thing； with the price of which they buy it。 That part of
their own surplus produce becomes of less value to them； and they
have less encouragement to increase its quantity。 All taxes upon
consumable commodities； therefore； tend to reduce the quantity of
productive labour below what it otherwise would be； either in
preparing the commodities taxed； if they are home commodities； or
in preparing those with which they are purchased； if they are
foreign commodities。 Such taxes； too； always alter； more or less；
the natural direction of national industry； and turn it into a
channel always different from； and generally less advantageous
than that in which it would have run of its own accord。
Thirdly； the hope of evading such taxes by smuggling gives
frequent occasion to forfeitures and other penalties which
entirely ruin the smuggler； a person who； though no doubt highly
blamable for violating the laws of his country； is frequently
incapable of violating those of natural justice； and would have
been； in every respect； an excellent citizen had not the laws of
his country made that a crime which nature never meant to be so。
In those corrupted governments where there is at least a general
suspicion of much unnecessary expense； and great misapplication
of the public revenue； the laws which guard it are little
respected。 Not many people are scrupulous about smuggling when；
without perjury； they can find any easy and safe opportunity of
doing so。 To pretend to have any scruple about buying smuggled
goods； though a manifest encouragement to the violation of the
revenue laws； and to the perjury which almost always attends it；
would in most countries be regarded as one of those pedantic
pieces of hypocrisy which； instead of gaining credit with
anybody； serve only to expose the person who affects to practise
them to the suspicion of being a greater knave than most of his
neighbours。 By this indulgence of the public； the smuggler is
often encouraged to continue a trade which he is thus taught to
consider as in some measure innocent； and when the severity of
the revenue laws is ready to fall upon him； he is frequently
disposed to defend with violence what he has been accustomed to
regard as his just property。 From being at first； perhaps； rather
imprudent than criminal； he at last too often becomes one of the
hardiest and most determined violators of the laws of society。 By
the ruin of the smuggler； his capital； which had before been
employed in maintaining productive labour； is absorbed either in
the revenue of the state or in that of the revenue officer； and
is employed in maintaining unproductive； to the diminution of the
general capital of the society and of the useful industry which
it might otherwise have maintained。
Fourthly； such taxes； by subjecting at least the dealers in
the taxed commodities to the frequent visits and odious
examination of the tax…gatherers； expose them sometimes； no
doubt； to some degree of oppression； and always to much trouble
and vexation； and though vexation； as has already been said； is
not； strictly speaking； expense； it is certainly equivalent to
the expense at which every man would be willing to redeem himself
from it。 The laws of excise； though more effectual for the
purpose for which they were instituted； are； in this respect；
more vexatious than those of the customs。 When a merchant has
imported goods subject to certain duties of customs； when he has
paid those duties； and lodged the goods in his warehouse； he is
not in most cases liable to any further trouble or vexation from
the custom…house officer。 It is otherwise with goods subject to
duties of excise。 The dealers have no respite from the continual
visits and examination of the excise officers。 The duties of
excise are； upon this account； more unpopular than those of the
customs； and so are the officers who levy them。 Those officers；
it is pretended； though in general； perhaps； they do their duty
fully as well as those of the customs； yet as that duty obliges
them to be frequently very troublesome to some of their
neighbours； commonly contract a certain hardness of character
which the others frequently have not。 This observation； however；
may very probably be the mere suggestion of fraudulent dealers
whose smuggling is either prevented or detected by their
diligence。
The inconveniencies； however； which are； perhaps； in some
degree inseparable from taxes upon consumable commodities； fall
as light upon the people of Great Britain as upon those of any
other country of which the government is nearly as expensive。 Our
state is not perfect； and might be mended； but it is as good or
better than that of most of our neighbours。
In consequence of the notion that duties upon consumable
goods were