Page:William Blackstone, Commentaries on the Laws of England (3rd ed, 1768, vol I).djvu/329

 Ch. 8. method of raiing it is by charging a particular um upon each county, according to the valuation given in, A. D. 1692: and this um is aeed and raied upon individuals (their peronal etates, as well as real, being liable thereto) by commiioners appointed in the act, being the principal landholders of the county, and their officers.

II. other annual tax is the malt tax; which is a um of 750000𝑙, raied every year by parliament, ever ince 1697, by a duty of 6d. in the buhel on malt, and a proportionable um on certain liquors, uch as cyder and perry, which might otherwie prevent the conumption of malt. This is under the management of the commiioners of the excie; and is indeed itelf no other than an annual excie, the nature of which pecies of taxation I hall preently explain: only premiing at preent, that in the year 1760 an additional perpetual excie of 3d. per buhel was laid upon malt; and in 1763 a proportionable excie was laid upon cyder and perry, but new-modelled in 1766.

perpetual taxes are,

I. cutoms; or the duties, toll, tribute, or tariff, payable upon merchandize exported and imported. The coniderations upon which this revenue (or the more antient part of it, which aroe only from exports) was inverted in the king, were aid to be two ; 1. Becaue he gave the ubject leave to depart the kingdom, and to carry his goods along with him. 2. Becaue the king was bound of common right to maintain and keep up the ports and havens, and to protect the merchant from pirates. Some have imagined they are called with us cutoms, becaue they were the inheritance of the king by immemorial uage and the common law, and not granted him by any tatute : but ir Edward Coke hath clearly hewn, that the king's firt claim to them was by grant of parliament 3 Edw. I. though the record Rh