Page:History of the Indian Archipelago Vol 3.djvu/83

PIJBLIC REVENUE. 7^ Indian islanders are incapable. It is only with a very few of the native princes, and these common- ly Arabs, or of Arabian stock, that a better system has been partially adopted. Transit duties are another rude expedient, resorted to universally in all eastern countries, wherever roads or inland navio-ation exist. The roads and rivers of Java may be described as abso- lutely infested with such impositions. As the toll varies with every station, or custom-house, and is variously assessed on every description of goods, without reference to any rational principle, it would be in vain to attempt rendering any account of the rate of taxation. Another set of taxes of the same character con- sists in imposts levied on all goods sold in the pub- lic marketSf and repeated with every sale. 1 he impost thus levied may be said to consist of three parts, a monopoly of the market-place, the ground rent of the stall where the goods are exposed, and the direct tax on the goods. It is unnecessary to say that a tax levied on the first and third princi- ple, is a tax on industry of the most pernicious kind. These rude and unskilful financiers make no dis- tinction between a tax upon the necessaries of life and a tax upon luxuries, innocent or vicious. The productiveness of the tax, and the facility of levy- ing it, are the only questions. Foreign and do- mestic manufactures, raw and wrought produce, the