JB/150/735/001

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3 Cd D + Inserenda Observations 13
Preliminary Observations Police Revenue Bill

Gunpowder &c

The article of Gunpowder appears to be an article
eminently proper for taxation: and that by a duty
proportioned to the quantity manufactured, and levied upon
the plan of the Excise Duties.

Gunpowder a
1st object of
taxation

1. It is as remote as possible from the character of a
necessary of life. It is as pure a luxury as any
that can be imagined, and a luxury to use of which
is attended with variety of danger and mischief in a
variety of shapes; [1] A tax on it will therefore
not be attended with Though the tax should operate
to a certain degree in the character of a prohibition,
it <add> therefore will not be productive (as in other cases) of inconvenience
but rather, (as we shall see) of advantage on that score:

1. Fireworks
2. Poaching
3.
Witness there offences
of very different
degrees in the scale
of delinquency — Poaching
—
by and
and </note>

2. The tax will be of the number of them which it
will be the evasion of which will be attended with
the greatest difficulty.

2. A tax on this branch of manufacture would be
more difficult to evade than perhaps any other that
can be imagined. On a small scale it would not
answer to carry it on: and on a large one it could
not be carried on without being exposed to notice. It
would not answer to a man to bury himself for this purpose in a
place remote from habitation: and if it were near
other habitations the idea of personal danger would
give the neighbourhood an interest in lending their
giving information of this lending
and, by information and otherwise, to the execution of
the laws.

3. This species of manufacture has no secrets belonging
to it: if a a consideration which has operated
as an objection in the instance of some of the articles
that have been brought under the Excise: Tobacco
is an example, and the most recent one.

Identifier: | JB/150/735/001"JB/" can not be assigned to a declared number type with value 150.
Date_1		Marginal Summary Numbering	not numbered
Box	150	Main Headings	police bill
Folio number	735	Info in main headings field	inserenda observations police revenue bill
Image	001	Titles
Category	text sheet	Number of Pages	1
Recto/Verso	recto	Page Numbering	b3 / f13
Penner	jeremy bentham	Watermarks	j whatman
Marginals	jeremy bentham	Paper Producer	admiral pavel chichagov
Corrections		Paper Produced in Year
Notes public		ID Number	50956
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