y of taxing the subject: the charges of levying,
collecting, and managing the excise duties being considerably less in
proportion, than in any other branch of the revenue. It also renders
the commodity cheaper to the consumer, than charging it with customs
to the same amount would do; for the reason just now given, because
generally paid in a much later stage of it. But, at the same time, the
rigour and arbitrary proceedings of excise-laws seem hardly compatible
with the temper of a free nation. For the frauds that might be
committed in this branch of the revenue, unless a strict watch is
kept, make it necessary, wherever it is established, to give the
officers a power of entring and searching the houses of such as deal
in excisable commodities, at any hour of the day, and, in many cases,
of the night likewise. And the proceedings in case of transgressions
are so summary and sudden, that a man may be convicted in two days
time in the penalty of many thousand pounds by two commissioners or
justices of the peace; to the total exclusion of the trial by jury,
and disregard of the common law. For which reason, though lord
Clarendon tells us[g], that to his knowlege the earl of Bedford (who
was made lord treasurer by king Charles the first, to oblige his
parliament) intended to have set up the excise in England, yet it
never made a part of that unfortunate prince's revenue; being first
introduced, on the model of the Dutch prototype, by the parliament
itself after it's rupture with the crown. Yet such was the opinion of
it's general unpopularity, that when in 1642 "aspersions were cast by
malignant persons upon the house of commons, that they intended to
introduce excises, the house for it's vindication therein did declare,
that these rumours were false and scandalous; and that their authors
should be apprehended and brought to condign punishment[h]." It's
original establishment was in 1643, and it's progress was gradual[i];
being at first laid upon those persons and commodities, where it was
supposed the hardship would be least perceivable, _viz._ the makers
and venders of beer, ale, cyder, and perry[k]; and the royalists at
Oxford soon followed the example of their brethren at Westminster by
imposing a similar duty; both sides protesting that it should be
continued no longer than to the end of the war, and then be utterly
abolished[l]. But the parliament at Westminster soon after imposed it
on flesh, wine, tobacco, sugar, an