minution of the
produce of the old. Were this the fact, it would be far from supporting
the author's complaint. It might have proved that the burden lay rather
too heavy; but it would never prove that the _revenue from, consumption_
was impaired, which it was his business to do. But what is the real
fact? Let us take, as the best instance for the purpose, the produce of
the old hereditary and temporary excise granted in the reign of Charles
the Second, whose object is that of most of the new impositions, from
two averages, each of eight years.

Average, first period, eight years, ending 1754 L525,317
Ditto, second period, eight years, ending 1767 538,542
-------
Increase L613,225

I have taken these averages as including in each a war and a peace
period; the first before the imposition of the new duties, the other
since those impositions; and such is the state of the oldest branch of
the revenue from consumption. Besides the acquisition of so much new,
this article, to speak of no other, has rather increased under the
pressure of all those additional taxes to which the author is pleased to
attribute its destruction. But as the author has made his grand effort
against those moderate, judicious, and necessary levies, which support
all the dignity, the credit, and the power of his country, the reader
will excuse a little further detail on this subject; that we may see how
little oppressive those taxes are on the shoulders of the public, with
which he labors so earnestly to load its imagination. For this purpose
we take the state of that specific article upon which the two capital
burdens of the war leaned the most immediately, by the additional
duties on malt, and upon beer.

Barrels.
Average of strong beer, brewed in eight years
before the additional malt and beer duties 3,895,059

Average of strong beer, eight years since
the duties 4,060,726
---------
Increase in the last period 165,667

Here is the effect of two such daring taxes as 3_d._ by the bushel
additional on malt, and 3_s._ by the barrel additional on beer. Two
impositions laid without remission one upon the neck of the other; and
laid upon an object which before had been immensely lo