without cenfure, thofe of more remote date are not much regarded. Reduced officers are degraded to the next inferior rank; thofe once discharged may be received again, but a fecond difmiflion is final. The collector's bufinefs is, every fix weeks to go his rounds; he is to be aflifting in profecuting offenders before the juftices; to perufe the fupervifor's diaries, and where he finds an officer complained of, to examine him and the fupervifor, and, having heard both, is in the margin to write his opinion of each fact; he is alfo to notice how the fupervisors and officers of his collection perform their duties; and from the vouchers he tranScribes into his book the charge on each particular person in his collection. OFFENCES. Of the offences against the excife laws it is not poffible to treat in detail, but the reader may find fufficient information refpecting them in the authorities before referred to; the proceedings against offenders are fummary; two juftices having generally power to decide, with no appeal except to the commillioners. Penalties are extremely fevere, and the vigiJance of the officers is excited by a large participation, both in the property confifcated, and the fine impofed on the delinquent. For the fecurity and guidance of those who deal in, or wish to remove goods fubject to the laws of excife, permits are iffued, expreffing the quantity, names of the buyer and feller, payment of duties, and fuch other particulars as are judged neceffary to give fatisfaction and prevent fraud. The officers are protected from violence by laws fimilar to those which have been described as applying to thofe of the customs, EXPENCE. The expence of collecting the excife duties is eftimated at 37. 145. 6d. per cent. STAMPS. The mode of raifing a revenue by affixing a ftamp to certain judicial and public proceedings, and to deeds, and other papers of contract, promife, or permiffion, owes its origin, in modern Europe at least, to the Dutch, by whom it was adopted about the middle of the feventeenth century. The French foon followed their example, and ftamps were firft im-, pofed in England in 1671, by ftatute 22 Charles II. c. 3. The Icion of this exotic, which was then planted, is now become a mighty tree, friking its roots into the very foundation of financial profperity, and extending its branches over every transaction of life, whether of law, commerce, contract, travelling, or amufement. During life, ftamps are neceflary in almost every act and occupation, and after death, no inconfiderable fhare of our property is claimed for flamps on probates, adminiftrations and legacies. Yet the ftamp duties are not in themfelves a grievance, they give fecurity to every fpecies of bufinefs bufinefs on which they attach, are cafily. collected, and not feverely felt. Their excefs may occafion fome apprehenfions, but it would feem politic to abrogate a great many other taxes before any material alteration fhould be propofed in the flamp laws. A great inconvenience formerly attended them from the circumftance of their parts being difperfed through a vast number of statutes, and each addition being feparately inferted into every ftamp, inftead of confolidating the whole into one general amount; but by ftatute 44 Geo. III. c. 98. this moft defirable end has been attained, and all the objects of taxation by ftamps are brought together under proper heads, and arranged in clear and copious fchedules. To defcribe even by a catalogue all the articles fubject to ftamps would occupy a very confiderable space, fo numerous are they, and fo widely diffused; but they may be found either by a reference to the act, to Burn's Juftice, where they occupy thirty-fix pages in the mere enumeration, or to various other publications on taxes. The variety of them may be imagined from this circumftance, that they extend from three halfpence, the demand on certain quack medicines, to 6000l. the duty on the probate of a will where the property of the teftator amounts to half a million; but fhould a perfon bequeath that fum to one who was not related to him within a certain degree, the legacy ftamp would amount to 40,000!. OFFENCES. As the ftamp laws are very fimple, fo the execution of them is entrusted to the magiftrates, who have power to hear and determine all cafes arifing out of them, and generally to mitigate the penalties to a certain degree; but the party convicted may appeal to the next feflions. Forgery of ftamps is punished with death; and other frauds against this department of the revenue are punishable on conviction by indictment or information, at the difcretion of the court where the party is tried. OFFICE. The ftamp office was formerly in Lincoln's Inn; it is now in the eaft corner of the fouth fide of the grand quadrangle in Somerfet houfe. The apartments are admirably fitted up and well conftructed for business, in the course of which every precaution is adopted to facilitate its progress, and prevent every fpecies of fraud, whether in the purchafer or the officers themselves. OFFICERS. In the stamp office are five commiffioners, each of whom has 800l. a-year, and commodious apartments for his refidence; the fecretary has a feparate office with fix clerks; the receiver's falary is 800l.; the comptroller has 400l. ; the deputy comptroller, and accountant general, 5501; under them are feveral clerks, and in all the other branches of the office a great many perfons are neceffarily employed but not extravagantly paid. The folicitor has an annual fee of 300l., beside the profits on his bufinefs. In all parts of the country diftributors of stamps are appointed, who are remunerated by a small poundage. EXPENCE. The expence of obtaining the ftamp duty is calculated at 31. 155. per cent. MISCELLANEOUS TAXES. As the general amount raised by thefe as well as the preceding taxes, will be given in a table, it is not intended to treat at length on every minute particular of which they are compofed, but under feparate heads to notice the most peculiar circumstances refpe&ting them. ASSESSED TAXES. In this general denomination are included the rates on windows, houses, fervants, carriages, horfes of various defcriptions, dogs, horfe dealers, hair powder, and armorial bearings. In this divifion a fet of taxes is included, which preffes on the fubject with aggravated hardships in many. refpects; particularly as the payment is direct, or in money without any equivalent, and that as to fome of them, the party cannot by the exercife of any self denial or prudence diminish their preffure, as he may with respect to all those which were before enumerated. COMMISSIONERS. The affeffed taxes are under the management of five commiffioners, who have falaries of 500%. and an office in Somerset House, and in the office there are many fubordinate perfons employed in transacting business and fuppreffing frauds. DISTRICT COMMISSIONERS. Thefe are fubordinate to the principal commiffioners, and appointed to act in certain districts throughout the kingdom. Each of these perfons to act in London, or the circumjacent places, muft fwear that he poffeffes property to the amount of 500ol., clear of all incumbrances, and fpecify in the body of his oath, the particulars in which it confifts. They must also, in all cafes, be inhabitants of the districts where they are appointed to act, and take an oath for the faithful execution of their duty. CLERKS. At a meeting to be held annually in each district, the commiffioners have power to nominate a clerk, and, if neceffary, an affiftant, who are to act for one year, unless removed for juft caufe. ASSESSORS. They may alfo appoint affeffors or prefenters, to whom they muft deliver a charge, and who are to make their affeffiment, on oath, of the particulars committed to them, and an omiflion may be punished by a fine not exceeding 201., nor lefs than 51. The returns made by the affeffors, with three duplicates duplicates prepared by the clerk, are figned by the commiffioners to be tranfmitted to the tax-office, and for other ufes. The affeffors are bound to fidelity and diligence by an oath. COLLECTORS. The commiffioners alfo, in confequence of returns made by the affeffors, appoint collectors for each diftrict, to whom they deliver one of the before-mentioned duplicates, with warrants for the execution of their duties. The commiffioners ought to take fecurity from the collectors, to the full amount of their collection; and if they have not done fo, it is competent to the church-wardens, overfeers, or guardians of the poor, or any feven or more of a felect veftry, where there are fuch veftries, to require the commiffioners to take fecurity, and to tender perfons willing to become collectors and give fecurity, in which cafe, the commiffioners are reftrained from appointing others without fecurity. Many provisions are made for supplying deficiencies of collectors, in case of their not being duly appointed; and they are empowered, having a warrant from any two, commissioners, to break open houses for the purpose of levying a distress, and if no distress is found, the commiflioners may commit the perfon to gaol, till payment is made. These powers are the more neceffary, as, in fome cafes of default of payment, the parish is liable to make it good. INSPECTORS OR SURVEYORS. To rectify crrors and detect frauds, infpectors or furveyors to the number of three hundred, acting in various parts of the kingdom, are appointed at the office in Somerfet House. These perfons have power, on detection of any false returns made by individuals, to punish them by a furcharge or double affeffment, on the particulars withheld or omitted; these however may appeal to the commissioners. ASSESSMENT. The manner of preparing the affeffment of each individual, as prefcribed by act of parliament, is this. The affeffors, at certain times, fix on the doors of the church, chapel, or market-houfe, according to circumftances, general notices, requiring all perfons refident within that place, to make out and deliver, within fourteen days, lifts of the particulars for which they are liable to be affeffed, exclufive of the house and window tax. They are befides to leave at every dwelling houfe inhabited, or supposed to be inhabited, by perfons liable to affeffment, notices for the keeper of the houfe, and for every lodger and inmate liable, who are thereupon bound to make out lifts of all the particulars for which they ought to be affeffed, and return them to the affeffors, on penalty of being affefled according to the difcretion of the affeffors, guided by the lifts laft delivered, or the best information they can obtain. When the the lifts are returned, the infpectors may, before their allowance by the commiffioners, amend them in particulars where the party appears to have mistaken, without aiming at fraud; or, in cafe of evident fraud or neglect, may punish him by a furcharge. For their better information in thefe matters, the commiffioners, inspectors, affeffors and other perfons employed, may have, recourfe to, and make copies or extracts from the books of poor-rates or other affeffments, within the parish, and the perfons who ought to fhew them are fubject, if they withhold them, to a penalty not exceeding ten pounds for every offence. EXPENCES. The lords of the Treafury have power to appoint falaries or allowances to the furveyors, infpectors, and other officers, and to, difcharge incidental expences. Every receiver general has an allowance of two-pence in the pound, for all monies paid by him into the Echequer; every collector three-pence in the pound, for what he pays the receiver general, and the clerk to the commiffioners has three-halfpence in the pound, on the fame fum. Thefe together make the calculated) expence of getting in thefe taxes amount to 37. 125. 5d. per cent. The preceding obfervations apply to the affeffed taxes in the grofs. Some in particular require a few obfervations: WINDOWS AND HOUSES. As early as the conquest, mention is made in Domefday, of fumage or fuage, vulgarly called fmoke farthings; which were paid by custom to the king for every chimney in the houfe. And we read that Edward the Black Prince (foon after his fucceflès in France,) in imitation of the English cuftom, impofed a tax of a florin upon every hearth in his French dominions. The first parliamentary cftablishment of this tax in England, was by ftatute 13 and 14 Cha. II. c. 10. whereby an hereditary revenue of two fhillings for every hearth, in all houses paying to church and poor, was granted to the king for ever. On the revolution, by ftatute 1 W. & M. ft. 1. c. 10., hearth money was declared to be "not only a great "oppreffion to the poorer fort, but a badge of flavery on the "whole people, expofing every man's houfe to be entered into, "and fearched at pleasure, by perfons unknown to him; and "therefore, to erect a lafting monument of their majefties' "goodness in every houfe in the kingdom, the duty of hearth << money was taken away and abolished." This monument of goodnefs remains among us to this day but the prospect was fomewhat darkened, when in fix years afterwards, by ftatute 7 W. III. c. 18., a tax was laid on all houfes (except cottages) of two fhillings per annum, and a tax alfo upon all windows, if they exceeded nine, in fuch houfe. Thefe rates have been from |