d such a multitude of other
commodities that it might fairly be denominated general; in pursuance
of the plan laid down by Mr Pymme (who seems to have been the father
of the excise) in his letter to sir John Hotham[m], signifying, "that
they had proceeded in the excise to many particulars, and intended to
go on farther; but that it would be necessary to use the people to it
by little and little." And afterwards, when the people had been
accustomed to it for a series of years, the succeeding champions of
liberty boldly and openly declared, "the impost of excise to be the
most easy and indifferent levy that could be laid upon the people[n]:"
and accordingly continued it during the whole usurpation. Upon king
Charles's return, it having then been long established and it's
produce well known, some part of it was given to the crown, in the 12
Car. II, by way of purchase (as was before observed) for the feodal
tenures and other oppressive parts of the hereditary revenue. But,
from it's first original to the present time, it's very name has been
odious to the people of England. It has nevertheless been imposed on
abundance of other commodities in the reigns of king William III, and
every succeeding prince, to support the enormous expenses occasioned
by our wars on the continent. Thus brandies and other spirits are now
excised at the distillery; printed silks and linens, at the printers;
starch and hair powder, at the maker's; gold and silver wire, at the
wiredrawer's; all plate whatsoever, first in the hands of the vendor,
who pays yearly for a licence to sell it, and afterwards in the hands
of the occupier, who also pays an annual duty for having it in his
custody; and coaches and other wheel carriages, for which the occupier
is excised; though not with the same circumstances of arbitrary
strictness with regard to plate and coaches, as in the other
instances. To these we may add coffee and tea, chocolate, and cocoa
paste, for which the duty is paid by the retailer; all artificial
wines, commonly called sweets; paper and pasteboard, first when made,
and again if stained or printed; malt as before-mentioned; vinegars;
and the manufacture of glass; for all which the duty is paid by the
manufacturer; hops, for which the person that gathers them is
answerable; candles and soap, which are paid for at the maker's; malt
liquors brewed for sale, which are excised at the brewery; cyder and
perry, at the mill; and leather and skins, at t