Page:William Blackstone, Commentaries on the Laws of England (3rd ed, 1768, vol I).djvu/337

 Ch. 8. III. therefore to a third duty, namely that upon alt; which is another ditinct branch of his majety's extraordinary revenue, and conits in an excie of 3s. 4d. per buhel impoed upon all alt, by everal tatutes of king William and other ubequent reigns. This is not generally called an excie, becaue under the management of different commiioners: but the commiioners of the alt duties have by tatute 1 Ann. c. 21. the ame powers, and mut oberve the ame regulations, as thoe of other excies. This tax had uually been only temporary; but by tatute 26 Geo. II. c. 3. was made perpetual.

IV. very coniderable branch of the revenue is levied with greater chearfulnes, as, intead of being a burden, it is a manifet advantage to the public. I mean the pot-office, or duty for the carriage of letters. As we have traced the original of the excie to the parliament of 1643, o it is but jutice to oberve that this ueful invention owes it's birth to the ame aembly. It is true, there exited pot-maters in much earlier times: but I apprehend their buines was confined to the furnihing of pot-hores to perons who were deirous to travel expeditiouly, and to the dipatching extraordinary pacquets upon pecial occaions. The outline of the preent plan eems to have been originally conceived by Mr Edmond Prideaux, who was appointed attorney general to the commonwealth after the murder of king Charles. He was chairman of a committee in 1642 for conidering what rates hould be et upon inland letters ; and afterwards appointed pot-mater by an ordinance of both the houes, in the execution of which office he firt etablihed a weekly conveyance of letters into all parts of the nation : thereby aving to the public the charge of maintaining pot-maters, to the amount of 7000𝑙. per annum. And, his own emoluments being probably coniderable, the common council of London endeavoured to erect another pot-office in oppoition to his, till checked Rh