I cannot therefore think, that the duty of three shillings a gallon
can be imposed without defeating our own design, and compelling the
people to find out some method of eluding the law like that which was
practised after the act, by which in the second year of his present
majesty, five shillings were imposed upon every gallon of compound
waters; after which it is well known, that the distillers sold a
simple spirit under the contemptuous title of _senatorial brandy_, and
the law being universally evaded, was soon after repealed as useless.
Such, my lords, or worse, will be the consequence of the tax which the
noble lord has proposed; for if it cannot be evaded, spirits will be
brought from nations that have been wiser than to burden their own
commodities with such insupportable impost, and the empire will soon
be impoverished by the exportation of its money.
Lord HERVEY answered, in substance as follows:--My lords, I am very
far from thinking the arguments of the noble lord such as can
influence men desirous to promote the real and durable happiness of
their country; for he is solicitous only about the prosperity of the
British manufactures, and the preservation of the British trade, but
has shown very little regard to British virtue.
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