Page:William Blackstone, Commentaries on the Laws of England (3rd ed, 1768, vol I).djvu/336

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320
The Rights
Book 1.

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 exciſe to be the moſt eaſy and indifferent levy that could be laid upon the people[1]:" and accordingly continued it during the whole uſurpation. Upon king Charles's return, it having then been long eſtabliſhed and it's produce well known, ſome part of it was given to the crown, in 12 Car. II, by way of purchaſe (as was before obſerved) for the feodal tenures and other oppreſſive parts of the hereditary revenue. But, from it's firſt original to the preſent time, it's very name has been odious to the people of England. It has nevertheleſs been impoſed on abundance of other commodities in the reigns of king William III, and every ſucceeding prince, to ſupport the enormous expenſes occaſioned by our wars on the continent. Thus brandies and other ſpirits are now exciſed at the diſtillery; printed ſilks and linens, at the printers; ſtarch and hair powder, at the maker's; gold and ſilver wire, at the wiredrawer's; all plate whatſoever, firſt in the hands of the vendor, who pays yearly for a licence to ſell it, and afterwards in the hands of the occupier, who alſo pays an annual duty for having it in his cuſtody; and coaches and other wheel carriages, for which the occupier is exciſed; though not with the ſame circumſtances of arbitrary ſtrictneſs with regard to plate and coaches, as in the other inſtances. To theſe we may add coffee and tea, chocolate, and cocoa paſte, for which the duty is paid by the retailer; all artificial wines, commonly called ſweets; paper and paſteboard, firſt: when made, and again if ſtained or printed; malt as before-mentioned; vinegars; and the manufacture of glaſs; for all which the duty is paid by the manufacturer; hops, for which the perſon that gathers them is anſwerable; candles and ſoap, which are paid for at the maker's; malt liquors brewed for ſale, which are exciſed at the brewery; cyder and perry, at the vendor's; and leather and ſkins, at the tanner's. A liſt, which no friend to his country would wiſh to ſee farther encreaſed.

  1. Ord. 14 Aug. 1649. c. 50. Scobell. 72. Stat. 1656. c. 19. Scobell. 453.
III. I pro-