states both real and personal of all delinquents, that
is, of all individuals who had borne arms for the king, or supplied him
with money, or in any manner, or under any pretence, had opposed the
parliament, were sequestrated from the owners, and placed under the
management of certain commissioners empowered to receive the rents, to
seize the moneys and goods, to sue for debts, and to pay the proceeds into
the treasury. 6. In the next place came the excise, a branch of taxation of
exotic origin, and hitherto unknown in the kingdom. To it many objections
were made; but the ample and constant supply which it promised insured its
adoption; and after a succession of debates and conferences, which occupied
the houses during three months, the new duties, which were in most
instances to be paid by the first purchaser, were imposed both on the
articles already subject to the customs, and on a numerous class of
commodities of indigenous growth or manufacture.[1] Lastly, in aid of these
several sources of revenue, the houses did not refuse another of a more
singular description. It was customary for many of the patriots to observe
a weekly fast for the success of their cause; and, that their purses might
not profit by the exercise of their piety,
[Footnote 1: It should be observed that the excise in its very infancy
extended to strong beer, ale, cider, perry, wine, oil, figs, sugar,
raisins, pepper, salt, silk, tobacco, soap, strong waters, and even flesh
meat, whether it were exposed for sale in the market, or killed by private
families for their own consumption.--Journals, vi. 372.] they were careful
to pay into the treasury the price of the meal from which they had
abstained. If others would not fast, it was at least possible to make them
pay; and commissioners were appointed by ordinance to go through the city,
to rate every housekeeper at the price of one meal for his family, and to
collect the money on every Tuesday during the next six months. By these
expedients the two houses contrived to carry on the war, though their
pecuniary embarrassments were continually multiplied by the growing
accumulation of their debts, and the unavoidable increase of their
expenditure.[1] With respect to the king, his first resource was in the
sale of his plate and jewels, his next in the generous devotion of his
adherents, many of whom served him during the whole war at their own cost,
and, rather than become a burthen to their sovereign, mort
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