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of that of Edward VI the English coin was not only raised in its
denomination； but adulterated in its standard。 The like frauds
were practised in Scotland during the minority of James VI。 They
have occasionally been practised in most other countries。
That the public revenue of Great Britain can never be
completely liberated； or even that any considerable progress can
ever be made towards that liberation； while the surplus of that
revenue； or what is over and above defraying the annual expense
of the peace establishment； is so very small； it seems altogether
in vain to expect。 That liberation； it is evident； can never be
brought about without either some very considerable augmentation
of the public revenue； or some equally considerable reduction of
the public expense。
A more equal land…tax； a more equal tax upon the rent of
houses； and such alterations in the present system of customs and
excise as those which have been mentioned in the foregoing
chapter might； perhaps； without increasing the burden of the
greater part of the people； but only distributing the weight of
it more equally upon the whole； produce a considerable
augmentation of revenue。 The most sanguine projector； however；
could scarce flatter himself that any augmentation of this kind
would be such as could give any reasonable hopes either of
liberating the public revenue altogether； or even of making such
progress towards that liberation in time of peace as either to
prevent or to compensate the further accumulation of the public
debt in the next war。
By extending the British system of taxation to all the
different provinces of the empire inhabited by people of either
British or European extraction； a much greater augmentation of
revenue might be expected。 This； however； could scarce； perhaps；
be done； consistently with the principles of the British
constitution； without admitting into the British Parliament； or
if you will into the states general of the British empire； a fair
and equal representation of all those different provinces； that
of each province bearing the same proportion to the produce of
its taxes as the representation of Great Britain might bear to
the produce of the taxes levied upon Great Britain。 The private
interest of many powerful individuals； the confirmed prejudices
of great bodies of people seem； indeed； at present； to oppose to
so great a change such obstacles as it may be very difficult；
perhaps altogether impossible； to surmount。 Without； however；
pretending to determine whether such a union be practicable or
impracticable； it may not； perhaps； be improper； in a speculative
work of this kind； to consider how far the British system of
taxation might be applicable to all the different provinces of
the empire； what revenue might be expected from it if so applied；
and in what manner a general union of this kind might be likely
to affect the happiness and prosperity of the different provinces
comprehended within it。 Such a speculation can at worst be
regarded but as a new Utopia； less amusing certainly； but not
more useless and chimerical than the old one。
The land…tax； the stamp…duties； and the different duties of
customs and excise constitute the four principal branches of the
British taxes。
Ireland is certainly as able； and our American and West
Indian plantations more able to pay a land…tax than Great
Britain。 Where the landlord is subject neither to tithe nor
poor…rate； he must certainly be more able to pay such a tax than
where he is subject to both those other burdens。 The tithe； where
there is no modus； and where it is levied in kind； diminishes
more what would otherwise be the rent of the landlord than a
land…tax which really amounted to five shillings in the pound。
Such a tithe will be found in most cases to amount to more than a
fourth part of the real rent of the land； or of what remains
after replacing completely the capital of the farmer； together
with his reasonable profit。 If all moduses and all impropriations
were taken away； the complete church tithe of Great Britain and
Ireland could not well be estimated at less than six or seven
millions。 If there was no tithe either in Great Britain or
Ireland； the landlords could afford to pay six or seven millions
additional land…tax without being more burdened than a very great
part of them are at present。 America pays no tithe； and could
therefore very well afford to pay a land…tax。 The lands in
America and the West Indies； indeed； are in general not tenanted
nor leased out to farmers。 They could not therefore be assessed
according to any rent…roll。 But neither were the lands of Great
Britain； in the 4th of William and Mary； assessed according to
any rent…roll； but according to a very loose and inaccurate
estimation。 The lands in America might be assessed either in the
same manner； or according to an equitable valuation in
consequence of an accurate survey like that which was lately made
in the Milanese； and in the dominions of Austria； Prussia； and
Sardinia。
Stamp…duties； it is evident； might be levied without any
variation in all countries where the forms of law process； and
the deeds by which property both real and personal is
transferred； are the same or nearly the same。
The extension of the custom…house laws of Great Britain to
Ireland and the plantations； provided it was accompanied； as in
justice it ought to be； with an extension of the freedom of
trade； would be in the highest degree advantageous to both。 All
the invidious restraints which at present oppress the trade of
Ireland； the distinction between the enumerated and
non…enumerated commodities of America； would be entirely at an
end。 The countries north of Cape Finisterre would be as open to
every part of the produce of America as those south of that Cape
are to some parts of that produce at present。 The trade between
all the different parts of the British empire would； in
consequence of this uniformity in the custom…house laws； be as
free as the coasting trade of Great Britain is at present。 The
British empire would thus afford within itself an immense
internal market for every part of the produce of all its
different provinces。 So great an extension of market would soon
compensate both to Ireland and the plantations all that they
could suffer from the increase of the duties of customs。
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 a