call Customs to be unseasonable and preposterous, the same being a payment before consumption.
6. We have several times spoken of Accumulative Excize, by which we mean Taxing many things together as one: As for example, suppose the many Drugs used in Treacle or Mithridate were used onely in those Compositions, in such case by taxing any one of them, the whole number will be taxed as certainly as that one, because they all bear a certain proportion one to another: In Cloth, the Workmanship and Tools as well as the Wool may be well enough taxed, &c.
7. But some have strained this Accumulation so, as they would have all things together taxed upon some one single particular, such as they think to be nearest the Common Standard of all Expence, the principal ends of their proposition being these, viz.
First, To disguise the name of Excize, as odious to them, that do neither know the payment of Taxes to be as indispensable as eating, and as have not considered the natural justice of this way of Excizing or proportionating.
Secondly, To avoid the trouble and charge of Collecting.
Thirdly, To bring the business ad firmum, and to a certainty of all which we shall speak hereafter, when we examine the several reasons for and against the way of Excize, proceeding now to the several species of Accumulative Excizes, propounded in the world. |74|
8. Some propound Beer to be the only Excizeable Commodity, supposing that in the proportion that men drink, they make all other Expences; which certainly will not hold, especially if Strong Beer pay quintuple unto, (as now) or any more Excize then the small: For poor Carpenters, Smiths, Felt-makers, &c. drinking twice as much Strong Beer as Gentlemen do of Small, must consequently pay ten times as much Excize. Moreover, upon the Artizans Beer is accumulated, onely a little Bread and Cheese, leathern Clothes, Neck-Beef, and Inwards twice a week, stale Fish, old Pease without Butter, &c. Whereas on the other, beside Drink, is accumulated as many more things as Nature and
