every bill that is calculated to undermine the public liberty. As to the laws of ex cife, the permanency of this mode of taxation, which has a tendency to render the crown lefs dependent on the parliament; the power that it gives to officers of the crown to enter the houses of men at their own pleasure, and without any warrant from a civil magistrate; the great increase which it occafions of revenue officers appointed by the crown, and acting under its influ ence; the deprivation of the fubject, in excife caufes, of the right of trial by jury; these, and various other circumstances, render the excise highly dangerous, and very inconfiftent with the genius of a free nation. Indeed, I am fully convinced, that whenever the great body of the people of this country shall be fufficiently enlightened upon the subject, they will fay, with a firm and decided tone, We will have no farther

B 2

farther Extenfion of the Excife. Perhaps few inftances have occurred, in the history of ministers and of parliaments, of greater ministerial arrogance, and minifterial obstinacy, than were exhibited in carrying the late Tobacco Bill' through the two houses, in opposition to the strongest and the fulleft evidence of the mischievous tendency of the act, which appears not only to be highly pernicious and dangerous in a conftitutional light, but manifeftly calculated to diminish the tobacco trade of the country, and eventually to injure the national re

venue.

INDEPENDENTLY of the general pernicious tendency of the excife, I have obferved, both in the laft and preceding Parliaments, that, in framing new revenue laws, a proper attention has not been paid to the convenience and accommodation of the fubject, nor fufficient pains taken to prevent

prevént fuch laws from being more burthenfome to the people than neceffary. The fubject has been left too much to the merof the minifters of the crown, and was cy not protected, as he ought to have been, by the national representatives. When a new revenue bill was brought in, the fabrication of it, and the claufes of which it was composed, were left too much to the discretion of the Chancellor of the Exchequer, or perhaps to his fecretary; and to them the perfons interested often found it necefsary to apply, in order to obtain fome mitigation, or alteration, of any new impofition. But the merchants and traders of this country have not that fecurity which they ought to have, if, when a new law is framing, which may materially affect their interefts, they are obliged to have recourse, not to Parliament, or to a Committee of Parliament, but to the Chancellor of

the Exchequer, Whenever this is the cafe, it is manifeft, that the representatives of the people do not discharge their duty to their conftituents. But a due attention ought to be paid to the accommodation of the fubject, both by adminiftration and by parliament. Taxes are levied for the benefit of the community at large; and they ought to be levied in that manner which is leaft burthenfome to the fubject. The idea that nothing is to be attended to but the revenue, and that little regard is to be paid to the convenience of the people, is an idea that can never enter the head of any minifter of a truly great and liberal mind.

THE COMMUTATION AGT is one of thofe measures, for which great applause has been given to the prefent Chancellor of the Exchequer. The fuppreffion of fmuggling was certainly a very defirable object; but I do not think, that the mode

by

by which it was effected, or attempted to be effected, is entitled to much commendation. A tax that tends to exclude light and air from ordinary habitations, that is calculated to leffen the healthfulness and the beauty of the edifices of a country, is fubftantially a bad tax; and the revenue raised by it is not a compenfation for the evil. The fame money might undoubtedly be levied under fome other denomination, and with lefs injury to the public.

IN the laft, as well as in preceding par liaments, the minifter of the crown was generally permitted to take the lead, even apparently, in a much greater degree than could be approved, by thofe who had adopted correct ideas of the copstitution, The father of the prefent minifter is reported to have faid in the house of commons, that there was a certain modesty in that house, which did not eafily fuffer itself