[tity of the duty imposed. This, in consequence gives rise also to smuggling, which then becomes a very lucrative employment and its natural and most reasonable punishment, viz. confiscation of the commodity, is in such cases. quite ineffectual; the intrinsic value of the goods, which is all that the smuggler has paid, and therefore all that he can lose, being very inconsiderable when compared with his prospect of advantage in evading the duty.] [There is also another ill consequence which, in the ordinary course of things, attends high imposts on merchandize, that the earlier any tax is laid on a commodity, the heavier it falls upon the consumer in the end; for every trader through whose hands it passes must have a profit, not only upon the raw material and his own labour and time in preparing it, but also upon the very tax itself which he advances to government; otherwise he loses the use and interest of the money which he so advances.] But the inconvenience here pointed at, is obviated to a certain extent under our present system of duties; for by the warehousing regulations (as they are called, of which those at present in force are contained in 16 & 17 Vict. c. 107, ss. 85-100,) the importer is now enabled to bring his goods into this country, without being obliged to pay the duties until either a foreign or a home purchaser is found for the goods. This improvement, (great and obvious as it is,) was not introduced till the year 1803. III. The excise duty is an inland imposition upon commodities, charged, in most cases, on the manufacturer. [The frauds that might be committed in this branch of the revenue, unless a strict watch is kept, make it necessary, wherever it is established, to give the officers a power of entering and searching] the places of business of such as deal in exciseable commodities, at any hour of the day, and (in presence of a constable) of the night likewise, and inspecting the same and the goods therein found. [And the proceedings, in case of transgressions, are of a sum [mary kind, by information] before three of the commissioners of inland revenue or two justices of the peace, subject, however, (in either case,) to an appeal (u). The apparent rigour of this right of search, and power of summary proceedings before commissioners, gives the tax itself a character that has been thought incompatible with the temper of a free nation. [For which reason, though Lord Clarendon tells us (x), that to his knowledge the Earl of Bedford (who was made lord treasurer by King Charles the first, to oblige his parliament,) intended to have set up the excise in England, yet it never made a part of that unfortunate prince's revenue, being first introduced, on the model of the Dutch prototype, by the parliament itself, after its rupture with the Crown. Yet such was the opinion of its general unpopularity, that when in 1642 "aspersions were "cast by malignant persons upon the House of Commons, "that they intended to introduce excises, the House for its "vindication therein did declare, that these rumours were "false and scandalous; and that their authors should be apprehended and brought to condign punishment (y)." However, its original establishment was in 1643, and its progress was gradual, being at first laid upon those persons and commodities where it was supposed the hardship would be least perceivable, viz. the makers and venders of beer, ale, cider, and perry (2): and the royalists at Oxford soon followed the example of their brethren at Westminster, by imposing a similar duty; both sides protesting that it should be continued no longer than to the end of the war, and then be utterly abolished (a). But the parliament at Westminster soon after imposed it on flesh, wine, tobacco, sugar, and such a multitude of other commodities, that it might fairly be denominated general; in pursuance of the 66 (u) See 7 & 8 Geo. 4, c. 53, ss. 65, 82; 4 & 5 Vict. c. 20, s. 26. Within the limits of the chief office of the inland revenue in London, the information may be either before the commissioners, or one of the metro politan police magistrates (15 & 16 Vict. c. 61.) (x) Hist. b. 3. (y) Com. Journ. 8th Oct. 1642. [plan laid down by Mr. Pymme, (who seems to have been the father of the excise,) in his letter to Sir John Hotham (b), signifying, "that they had proceeded in the excise to many particulars, and intended to go on farther; but that it "would be necessary to use the people to it by little and "little." And afterwards, when the nation had been accustomed to it for a series of years, the succeeding champions of liberty boldly and openly declared "the impost of ex"cise to be the most easy and indifferent levy that could "be laid upon the people (c):" and accordingly continued it during the whole usurpation. Upon King Charles's return, it having then been long established and its produce well known, some part of it was given to the Crown, in the twelfth year of Charles the second, by way of purchase (as was before observed) for the feudal tenures and other oppressive parts of the hereditary revenue ;] and since that period it has constantly formed part of our system of taxation. And however odious its name formerly was to the people of England, it is now viewed with toleration. It is allowed, indeed, not only to be a convenient and effective species of impost, but to be attended with this collateral advantage, that the survey of excise tends to protect commodities from fraudulent adulteration. Among the articles now subject to the excise are, malt, spirits, paper, hops, and sugar (d). It comprises, besides, a duty on the licences (b) 30th May, 1643; Dugdale of the Troubles, 120. According to the translator and continuator of Petavius's Chronological History, (Lon. 1659, fol.), the excise was first moved for in the house of commons by Mr. Prynne, 28th March, 1643; but Blackstone suggests (vol. i. p. 319), that as Mr. Prynne was not a member of the house till 7th November, 1648, it is probably a mistake of the printer, for Mr. Pymme who was intended for chancellor of the exchequer under the Earl of Bedford. (c) Ord. 14th Aug. 1649, c. 50; Scobel, 72; Stat. 1656, c. 19; Scobel, 453. (d) See the Finance Accounts for the year ended 31st of March, 1856, (p. 26.) Until recently there was also an excise on glass, but by 8 & 9 Vict. c. 6, this duty was repealed; and by another act of the same session (c. 13), and by 13 & 14 Vict. c. 67, the excise on sugar manufactured in the united kingdom considerably reduced; though in con which the law requires to be annually taken out by those who manufacture or deal in certain articles (among which are those subject to the excise); and also by some other persons, as, for example, auctioneers (e). To this branch of the revenue also belong the duties payable in respect of stage carriages and hackney carriages, passengers conveyed upon railways, and race-horses (f). IV. [Another branch of the revenue is the post office, or duty for the carriage of letters. As we have traced the original of the excise to the parliament of 1643, so it is but justice to observe that this useful invention owes its first legislative establishment to the same assembly. It is true there existed postmasters in much earlier times: but their business was probably confined to the furnishing of post-horses to persons who were desirous to travel expeditiously, and to the despatching of extraordinary packets upon special occasions. King James the first, originally erected a post office under the control of one Matthew De Quester or De L'Equester, for the conveyance of letters to sequence of the war with Russia new duties thereon were imposed by 18 & 19 Vict. c. 22. On the other hand, by 13 & 14 Vict. c. 9, the duties of excise on bricks were altogether repealed; and by 16 & 17 Vict. c. 39, the same relief was afforded as to soap. As to the excise, see 6 Geo. 4, c. 81; 7 & 8 Geo. 4, c. 53; 9 Geo. 4, c. 47; 2 Will. 4, c. 16; 4 & 5 Will. 4, cc. 51, 75; 6 & 7 Will. 4, cc. 52, 72; 7 Will. 4 & 1 Vict. c. 49; 1 & 2 Vict. c. 44; 2 & 3 Vict. cc. 23, 24, 25, 32, 63; 3 & 4 Vict. cc. 18, 22, 49; 4 & 5 Vict. c. 20; & 6 Vict. cc. 16, 25, 93; 6 & 7 Vict. c. 49; 7 & 8 Vict. c. 51; 8 & Vict. c. 15; 10 & 11 Vict. cc. 41, 42; 11 & 12 Vict. c. 100; 12 & 13 Vict. c. 40; 13 & 14 Vict. cc. 9, 67; 14 & 15 Vict. c. 59; 16 & 17 Vict. cc. 37, 39, 127; 17 & 18 Vict. cc. 27, 30; 18 & 19 Vict. cc. 22, 38, 94; 19 & 20 Vict. cc. 34, 51; c. 82, s. 3; 20 Vict. c. 16; 20 & 21 Vict. c. 61. The Acts relating to its general management are; 6 Geo. 4, c. 81; 7 & 8 Geo. 4, c. 53; 4 & 5 Will. 4, c. 51; 4 & 5 Vict. c. 20; 10 & 11 Vict. c. 42; 11 & 12 Vict. c. 121; 12 & 13 Vict. c. i; 15 & 16 Vict. c. 61; 18 & 19 Vict. c. 94. (e) 8 & 9 Vict. c. 15, s. 3. By this Act the former duty on lands and goods sold by auction is repealed. (f) 1 & 2 Will. 4, c. 22; 5 & 6 Vict. c. 79; 10 & 11 Vict. c. 42, s. 1; 16 & 17 Vict. c. 127; 19 & 20 Vict. c. 82; 20 Vict. c. 16. [and from foreign parts; which office was afterwards claimed by Lord Stanhope (g), but was confirmed and continued to William Frizell and Thomas Witherings by King Charles the first, A.D. 1632, for the better accommodation of the English merchants (h). In 1635 the same prince erected a letter office for England and Scotland, under the direction of the same Thomas Witherings, and settled certain rates of postage (i) but this extended only to a few of the principal roads, the times of carriage were uncertain, and the postmasters on each road were required to furnish the mail with horses at the rate of twopence halfpenny a mile. Witherings was superseded for abuses in the execution of both his offices, in 1640; and they were sequestered into the hands of Philip Burlamachy, to be exercised under the care and oversight of the king's principal secretary of state (k). On the breaking out of the civil war, great confusions and interruptions were necessarily occasioned in the conduct of the letter office. And about that time the outline of the more extended and regular plan seems to have been conceived by Mr. Edmond Prideaux, who was appointed attorney-general to the Commonwealth, after the murder of King Charles. He was chairman of a committee in 1642, for considering what rates should be set upon inland letters (1); and afterwards appointed postmaster by an ordinance of both the Houses (m), in the execution of which office he first established a weekly conveyance of letters into all parts of the nation (n); thereby saving to the public the charge of maintaining postmasters, to the amount of 7000l. per annum. And, his own emoluments being probably very considerable, the common council of London endeavoured to erect another post office in opposition to his, till checked by a resolution of the House of Commons (0), declaring that the office of (g) Latch. 87. (h) Rym. Fod. 385. (i) Ibid. 650; 20 Rym. Fœd. 192. (k) 20 Kym. Fœd. 429. VOL. II. (1) Com. Journ. 28th Mar. 1642. (n) Ibid. 21st Mar. 1649. PP |