So much having of late been said with reference to a repeal of what are termed “Taxes on Knowledge,” occasioning thereby many very erroneous opinions, it may be useful to offer some remarks upon Excise Regulations in connection with the duty on paper. And, in adverting to those regulations, we shall have an opportunity for observing the gradual increase which has taken place in the consumption, which in some measure tends to illustrate national advancement in the arts and sciences, and the general extension of literary pursuits. The Excise duty on paper was first imposed in the reign of Queen Anne. The statute, bearing date 1711, recites as a reason for the grant—which no doubt corresponds with that of _our_ Chancellor of the Exchequer for its continuance—“the necessity of raising large supplies of money to carry on the present war, until your Majesty shall be enabled to establish a good and lasting peace.” The duties at that time were charged on the ream, at rates varying according to the kind of paper, which was for this purpose divided into numerous denominations or classes, thus—“That there shall be raised, levyed, collected, and paid to and for the use of her Majesty, her heires and successors, for and upon all paper of what kind soever——which shall at any time or times within, or during the terme of 32 years, to be reckoned from the foure and twentieth day of June, one thousand seven hundred and twelve, be made in Great Britaine, the severall and respective duties hereinafter menc̄oned, that is to say, for and upon all paper usually called or knowne by the name of demy fine, which shall be soe made in Great Britaine, the sume of one shilling and sixpence for every reame, and after that rate for a greater or lesser quantity.” And in like manner it goes on, fixing the amount per ream to be paid for second demy, fine and second crown, fine and second foolscap, fine and second pott, brown, large cap, small ordinary brown, whited brown, pasteboards, and lastly, “For and upon all other paper, white or browne, or of any other colour or kind whatsoever, which shall be made in Great Britaine as aforesaid, (not being particularly charged in this Act,) a duty after the rate of twelve pounds for every one hundred pounds of the true and reall value of the same, and after that rate for any greater or lesser quantities, which said duties for and upon the said severall sorts of paper and other the commodities last menc̄oned to be made in Great Britaine, shall be paid by the makers thereof respectively.” But this method of drawing distinctions between different qualities and sizes of paper, being found to lead to frequent disputes with the Excise, and great inequality in the charge on the manufactured article at different mills, alterations were gradually made, till at length it was enacted in the 43rd year of the reign of George III., “that all paper and pasteboards should be considered first class, and subject to 3d. per lb. duty,