commodity on which they are laid? and is there any
other use of spirituous liquors than that of drinking them?

Surely, my lords, it is not expected, that any arguments should be
admitted in this house without examination; and yet it might be justly
imagined, that this assertion could only be offered in full confidence
of an implicit reception, and this tenet be proposed only to those who
had resigned their understandings to the dictates of the ministry; for
it is implied in this position, that the plenty of a commodity
diminishes the demand for it; and that the more freely it is sold, the
less it will be bought. It implies, that men will lay voluntary
restraints upon themselves, in proportion as they are indulged by
their governours; and that all prohibitory laws tend to the promotion
of the practices which they condemn; it implies, that a stop can only
be put to fornication by increasing the number of prostitutes, and
that theft is only to be restrained by leaving your doors open.

I am, for my part, convinced, that drunkards, as well as thieves, are
made by opportunity; and that no man will deny himself what he
desires, merely because it is allowed him by the laws of his country.

This, my lords, is so evident, that I shall no longer dwell upon the
assertion, that the unbounded liberty of retailing spirits will make
spirits less used in the nation; but shall examine the second
argument, and consider how far it is possible or proper to raise
supplies by a tax upon drunkenness.

That large sums will be raised by the bill to which the consent of
your lordships is now required, I can readily admit, because the
consumption of spirits will certainly be greater, and the licenses
taken for retailing them so numerous, that a much lower duty than is
proposed will amount yearly to a very large sum; for if the felicity
of drunkenness can be more cheaply obtained by buying spirits than
ale, when both are to be found at the same place, it is easy to see
which will be preferred; this argument, therefore, is irrefragable,
and may be urged in favour of the bill without danger of confutation.

But, my lords, it is the business of governours not so much to drain
the purses, as to regulate the morals of the people; not only to raise
taxes, but to levy them in such a manner as may be least burdensome,
and to apply them to purposes which may be most useful; not to raise
money by corrupting the nation, that it may be spent in enslavin