But with
reference to every article, there will be the necessity of
collecting this 3 per cent.
As regards each article that is
manufactured, some government official must interfere to appraise
its value and to levy the tax. Who shall declare the value of a
barrel of wooden nutmegs; or how shall the excise officer get his
tax from every cobbler's stall in the country? And then tradesmen
are to pay licenses for their trades - a confectioner 2l., a tallow-
chandler 2l., a horse dealer 2l. Every man whose business it is to
sell horses shall be a horse dealer. True. But who shall say
whether or no it be a man's business to sell horses? An apothecary
2l., a photographer 2l., a peddler 4l., 3l., 2l., or 1l., according
to his mode of traveling. But if the gross receipts of any of the
confectioners, tallow-chandlers, horse dealers, apothecaries,
photographers, peddlers, or the like do not exceed 200l. a year,
then such tradesmen shall not be required to pay for any license at
all. Surely such a proviso can only have been inserted with the
express view of creating fraud and ill blood! But the greatest
audacity has, I think, been shown in the levying of personal taxes, -
such taxes as have been held to be peculiarly disagreeable among
us, and have specially brought down upon us the contempt of lightly-
taxed people, who, like the Americans, have known nothing of
domestic interference. Carriages are to be taxed, as they are with
us.
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