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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 taxes upon the profits of merchants； those duties
have； in some countries； been repeated upon every successive sale
of the goods。 If the profits of the merchant importer or merchant
manufacturer were taxed； equality seemed to require that those of
all the middle buyers who intervened between either of them and
the consumer should likewise be taxed。 The famous alcavala of
Spain seems to have been established upon this principle。 It was
at first a tax of ten per cent； afterwards of fourteen per cent；
and is at present of only six per cent upon the sale of every
sort of property whether movable or immovable； and it is repeated
every time the property is sold。 The levying of this tax requires
a multitude of revenue officers sufficient to guard the
transportation of goods； not only from one province to another；
but from one shop to another。 It subjects not only the dealers in
some sorts of goods； but those in all sorts； every farmer； every
manufacturer； every merchant and shopkeeper； to the continual
visits and examination of the tax…gatherers。 Through the greater
part of a country in which a tax of this kind is established
nothing can be produced for distant sale。 The produce of every
part of the country must be proportioned to the consumption of
the neighborhood。 It is to the alcavala； accordingly； that
Ustaritz imputes the ruin of the manufactures of Spain。 He might
have imputed to it likewise the declension of agriculture； it
being imposed not only upon manufactures； but upon the rude
produce of the land。
In the kingdom of Naples there is a similar tax of three per
cent upon the value of all contracts； and consequently upon that
of all contracts of sale。 It is both lighter than the Spanish
tax； and the greater part of towns and parishes are allowed to
pay a composition in lieu of it。 They levy this composition in
what manner they please； generally in a way that gives no
interruption to the interior commerce of the place。 The
Neapolitan tax； therefore； is not near so ruinous as the Spanish
one。
The uniform system of taxation which； with a few exceptions
of no great consequence； takes place in all the different parts
of the United Kingdom of Great Britain； leaves the interior
commerce of the country； the inland and coasting trade； almost
entirely free。 The inland trade is almost perfectly free； and the
greater part of goods may be carried from one end of the kingdom
to the other without requiring any permit or let…pass； without
being subject to question； visit； or examination from the revenue
officers。 There are a few exceptions； but they are such as can
give no interruption to any important branch of the inland
commerce of the country。 Goods carried coastwise； indeed； require
certificates or coast…cockets。 If you except coals； however； the
rest are almost all duty…free。 This freedom of interior commerce；
the effect of the uniformity of the system of taxation； is
perhaps one of the principal causes of the prosperity of Great
Britain； every great country being necessarily the best and most
extensive market for the greater part of the productions of its
own industry。 If the same freedom； in consequence of the same
uniformity； could be extended to Ireland and the plantations；
both the grandeur of the state and the prosperity of every part
of the empire would probably be still greater than at present。
In France； the different revenue laws which take place in
the different provinces require a multitude of revenue officers
to surround not only the frontiers of the kingdom； but those of
almost each particular province； in order either to prevent the
importation of certain goods； or to subject it to the payment of
certain duties； to the no small interruption of the interior
commerce of the country。 Some provinces are allowed to compound
for the gabelle or salt…tax。 Others are exempted from it
altogether。 Some provinces are exempted from the exclusive sale
of tobacco； which the farmers…general enjoy through the greater
part of the kingdom。 The aides； which correspond to the excise in
England； are very different in different provinces。 Some
provinces are exempted from them； and pay a composition or
equivalent。 In those in which they take place and are in farm
there are many local duties which do not extend beyond a
particular town or district。 The traites； which correspond to our
customs； divide the kingdom into three great parts； first； the
provinces subject to the tariff of 1664； which are called the
provinces of the five great farms； and under which are
comprehended Picardy； Normandy； and the greater part of the
interior provinces of the kingdom； secondly； the provinces
subject to the tariff of 1667； which are called the provinces
reckoned foreign； and under which are comprehended the greater
part of the frontier provinces； and； thirdly； those provinces
which are said to be treated as foreign； or which； because they
are allowed a free commerce with foreign countries； are in their
commerce with other provinces of France subjected to the same
duties as other foreign countries。 These are Alsace； the three
bishoprics of Metz； Toul； and Verdun； and the three cities of
Dunkirk； Bayonne； and Marseilles。 Both in the provinces of the
five great farms （called so on account of an ancient division of
the duties of customs into five great branches； each of which was
originally the subject of a particular farm； though they are now
all united into one）； and in those which are said to be reckoned
foreign； there are many local duties which do not extend beyond a
particular town or district。 There are some such even in the
provinces which are said to be treated as foreign； particularly
in the city of Marseilles。 It is unnecessary to observe how much
both the restraints upon the interior commerce of the country and
the number of the revenue officers must be multiplied in order to