And though war, and national debts and engagements, might heretofore very rationally plead for excises upon our home consumption, yet now there is a peace, it is the concern of every man that loves his country to proceed warily in laying new ones, and to get off those which are already laid as fast as ever he can. High customs and high excises both together are incompatible, either of them alone are to be endured, but to have them co-exist is suffered in no well-governed nation. If materials of foreign growth were at an easy rate, a high price might be the better borne in things of our own product, but to have both dear at once (and by reason of the duties laid upon them) is ruinous to the inferior rank of men, and this ought to weigh more with us, when we consider that even of the common people a subdivision is to be made, of which one part subsist from their own havings, arts, labour, and industry; and the other part subsist a little from their own labour, but chiefly from the help and charity of the rank that is above them. For according to Mr. King’s scheme— The nobility and gentry, with their families and retainers, the persons in offices, merchants, persons in the law, the clergy, freeholders, farmers, persons in sciences and liberal arts, shopkeepers, and tradesmen, handicrafts, men, naval officers, with the families and dependants upon all these altogether, make up the number of 2,675,520 heads. The common seamen, common soldiers, labouring people, and out-servants, cottagers, paupers, and their families, with the vagrants, make up the number of 2,825,000 heads. In all 5,500,520 heads. So that here seems a majority of the people, whose chief dependence and subsistence is from the other part, which majority is much greater, in respect of the number of families, because 500,000 families contribute to the support of 850,000 families. In contemplation of which, great care should be taken not to lay new duties upon the home consumption, unless upon the extremest necessities of the State; for though such impositions cannot be said to fall directly upon the lower rank, whose poverty hinders them from consuming such materials (though there are few excises to which the meanest person does not pay something), yet indirectly, and by unavoidable consequences, they are rather more affected by high duties upon our home-consumption than the wealthier degree of people, and so we shall find the case to be, if we look carefully into all the distinct ranks of men there enumerated. First, as to the nobility and gentry, they must of necessity retrench their families and expenses, if excessive impositions are laid upon all sorts of materials for consumption, from whence follows, that the degree below them of merchants, shopkeepers, tradesmen, and artisans, must want employment.