It is not necessary to dwell any longer upon the law of which the
repeal is proposed, since it appears already, that it failed only from
a partiality not easily defended, and from the omission of what is now
proposed, the collection of the duty as the liquor is distilled.
If this method be followed, there will be no longer any need of
information, or of any rigorous or new measures; the same officers
that collect a smaller duty may levy a greater, nor can they be easily
deceived with regard to the quantities that are made; the deceits, at
least, that can be used, are in use already; they are frequently
detected and suppressed; nor will a larger duty enable the distillers
to elude the vigilance of the officers with more success.
Against this proposal, therefore, the inefficacy of the present law
can be no objection; but it is urged, that such duties would destroy
the trade of distilling; and a noble lord has been pleased to express
great tenderness for a manufacture so beneficial and extensive.
I cannot but sometimes wonder, my lords, at the amazing variety of
intellects, which every day furnishes some opportunity or other of
observing, and which cannot but be remarked on this occasion, when one
produces against a proposal the very argument which another offers in
its favour.
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