Thirdly, The internal trade of Bengal; or the fale of its manufactures for the confumption of the country, and the supply of all other markets, by merchants who are, or who are not, in the Company's service. What I fhall obferve concerning this is, that regulations ought to be made general with respect to all traders: whatever custom, duty or excise be laid on, let them affect every trader equally; let the general and only Perwannab be the Company's regulation; let the only duftuck be a permit from the Custom House; let frauds by the merchants, let oppreffions by the Company's fervants, be punished by courts of justice, who then will have a written law before them to regulate their decifions.

The fourth and last branch of trade is, the importations from the Afiatic nations, principally consisting of the raw materials for manufactures: of this enough has been already faid; I fhall only add, that premiums may be given to those who will explore the rivers and avenues leading to the countries which abound in fuch productions, and security granted to the na

tives who will bring fuch goods goods to market.

Many bitter invectives have been thrown out against the excife impofed upon falt, beetle-nut, and tobacco; and because these articles of confumption have been monopolized, and that the profits have fallen into the hands of private perfons, it is rafhly concluded that the trade in them fhould be laid quite open. I confefs that I see the question in a very different light: the best of all taxes are moderate excifes ; the most productive excises are those imposed on the neceffaries of life; they raise the price of living univerfally and proportionably, and therefore enable every induftrious man to raise the price of his labour in proportion to the tax he pays: they are hurtful to the idle; but I do not attend to the intereft of the idle, any farther than to discover methods for making them induftrious.

The plan followed in France for levying a tax upon falt and tobacco will furnish the Company with many good hints for establishing one branch of excise upon

falt I do not approve of extending it to tobacco and beetle-nut.

Beetle-nut and tobacco are the common productions of Bengal, and no excife should be impofed upon articles of confumption, except when it can be easily levied without oppreffion; it is therefore contrary to the principles of all excifes to fubject to that duty what may easily be confumed without paying it.

But falt is not a common production of Bengal; the places where it can be made are few, and a great diftance from the places were it must be confumed. I fhall not pretend to lay down a plan for putting falt under an excife, but I fhall fuggeft the principles upon which the plan may be formed.

The falt works must be exclufively in the hands either of the Company or of their farmers in France they are in the hands of the farmers. If in the hands of the Company, all the falt must be collected into certain magazines, and fold at a cer

tain rate to perfons who fhall engage to fupply every particular district of the coun

try with falt at a certain fixed price. The difference between the prime cost of the falt to the Company, and their felling price to the merchant, is the excife.

The price at which the buyer of the falt for the provifion of a particular distric is obliged to fell it to those of the district is the affixe; which affize fhould be as many per cent. above the felling price of the Company, as to indemnify the merchant for all expence of transportation, risk, &c. and alfo to afford a living profit for himself.

Were this regulation made, and prices fixed for every district, people would be found who would make the proper provifion at the Company's magazine, and who would transport it to the place of confump

tion.

As it cannot be fuppofed that every individual can go for a fmall quantity of falt to the office of the district, retailers should

be appointed by the falt office for distributing the salt, at a moderate profit above the office felling price, in every country village.

These are the outlines of the plan adopted in France, both for falt and tobacco, with some small variations, however, in confequence of particular circumstances relative to their method of farming and the like, and also to local exemptions from this duty upon falt, which make it very oppressive in those districts where it is collected, but which will be avoided in Bengal; first, because there must be no local exemptions; secondly, because there can be no foreign falt introduced, except by permiffion of the Company; and, in the laft place, because the duty imposed must be fo fmall as not to coft the consumer above the value of two rupees for the Maund of 80 pounds weight, except on account of extraordinary distances, or of countries of very difficult access; where, in every way the trade can be carried on, the commodity must bear an advanced price.