Page:William Blackstone, Commentaries on the Laws of England (3rd ed, 1768, vol I).djvu/332

 316 as the noble hitorian exprees it, his miniters were not ufficiently olicitous for a renewal of this legal grant. And yet they were imprudently and uncontitutionally levied and taken, without conent of parliament, for fifteen years together; which was one of the caues of thoe unhappy dicontents, jutifiable at firt in too many intances, but which degenerated at lat into caueles rebellion and murder. For, as in every other, o in this particular cae, the king (previous to the commencement of hotilities) gave the nation ample atisfaction for the errors of his former condut, by paing an act, whereby he renounced all power in the crown of levying the duty of tonnage and poundage, without the expres conent of parliament; and alo all power of impoition upon any merchandizes whatever. Upon the retoration this duty was granted to king Charles the econd for life, and o it was to his two immediate ucceors; but now by three everal tatutes, 9 Ann. c. 6. 1 Geo. I. c. 12. and. 3 Geo. I. c. 7. it is made perpetual and mortgaged for the debt of the public. The cutoms, thus impoed by parliament, are chiefly contained in two books of rates, et forth by parliamentary authority ; one igned by ir Harbottle Grimton, peaker of the houe of commons in Charles the econd's time; and the other an additional one igned by ir Spener Compton, peaker in the reign of George the firt; to which alo ubequent additions have been made. Aliens pay a larger proportion than natural ubjects, which is what is now generally understood by the aliens' duty; to be exempted from which is one principal caue of the frequent applications to parliament for acts of naturalization.

cutoms are then, we ee, a tax immediately paid by the merchant, although ultimately by the conumer. And yet thee are the duties felt lead by the people; and, if prudently managed, the people hardly conider that they pay them at all. For the merchant is eay, being enible he does not pay them for himelf; and the conumer, who really pays them, confounds Rh