igns of the present ministry, whatever they are, cannot be executed
without a great number of mercenaries, which mercenaries cannot be
hired without money; and whereas the present disposition of this
nation to drunkenness inclines us to believe, that they will pay more
cheerfully for the undisturbed enjoyment of distilled liquors, than
for any other concession that can be made by the government, be it
enacted, by the king's most excellent majesty, that no man shall
hereafter be denied the right of being drunk, on the following
conditions."

This, my lords, to trifle no longer, is the proper preamble to this
bill, which contains only the conditions on which the people of this
kingdom are to be allowed henceforward to riot in debauchery, in
debauchery licensed by law, and countenanced by the magistrates; for
there is no doubt but those on whom the inventors of this tax shall
confer authority, will be directed to assist their masters in their
design to encourage the consumption of that liquor from which such
large revenues are expected, and to multiply, without end, those
licenses which are to pay a yearly tribute to the crown.

By this unbounded license, my lords, that price will be lessened, from
the increase of which the expectations of the efficacy of this law are
pretended; for the number of retailers will lessen the value as in all
other cases, and lessen it more than this tax will increase it.
Besides, it is to be considered, that at present the retailer expects
to be paid for the danger which he incurs by an unlawful trade, and
will not trust his reputation or his purse to the mercy of his
customer, without a profit proportioned to the hazard; but when once
the restraint shall be taken away, he will sell for common gain; and
it can hardly be imagined, that at present he subjects himself to
informations and penalties for less than sixpence a gallon.

The specious pretence on which this bill is founded, and, indeed, the
only pretence that deserves to be termed specious, is the propriety of
taxing vice; but this maxim of government has, on this occasion, been
either mistaken or perverted. Vice, my lords, is not properly to be
taxed, but suppressed; and heavy taxes are sometimes the only means by
which that suppression can be attained. Luxury, my lords, or the
excess of that which is pernicious only by its excess, may very
properly be taxed, that such excess, though not strictly unlawful, may
be made more difficult.