I cannot therefore think, that the duty of three shillings a gallon can be imposed without defeating our own design, and compelling the people to find out some method of eluding the law like that which was practised after the act, by which in the second year of his present majesty, five shillings were imposed upon every gallon of compound waters; after which it is well known, that the distillers sold a simple spirit under the contemptuous title of senatorial brandy, and the law being universally evaded, was soon after repealed as useless.

Such, my lords, or worse, will be the consequence of the tax which the noble lord has proposed; for if it cannot be evaded, spirits will be brought from nations that have been wiser than to burden their own commodities with such insupportable impost, and the empire will soon be impoverished by the exportation of its money.

Lord HERVEY answered, in substance as follows:—­My lords, I am very far from thinking the arguments of the noble lord such as can influence men desirous to promote the real and durable happiness of their country; for he is solicitous only about the prosperity of the British manufactures, and the preservation of the British trade, but has shown very little regard to British virtue.

That part of his argument is, therefore, not necessary to be answered, if the suggestion upon which it is founded were true, since it will be sufficient to compare the advantage of the two schemes.  And with regard to his insinuation, that senatorial brandy may be revived by a high duty, I believe, first, that, no such evasion can be contrived, and in the next place am confident, that it may be defeated by burdening the new-invented liquor, whatever it be, if it be equally pernicious, with an equal tax.  The path of our duty, my lords, is plain and easy, and only represented difficult by those who are inclined to deviate from it.

Lord BATHURST spoke next, to the effect following:—­My lords, whatever measures may be practised by the people for eluding the purposes of the bill now before us, with whatever industry they may invent new kinds of senatorial brandy, or by whatever artifices they may escape the diligence of the officers employed to collect a duty levied upon their vices and their pleasures, there is, at least, no danger that they will purchase from the continent those liquors which we are endeavouring to withhold from them, or that this bill will impoverish our country by promoting a trade contrary to its interest.

What would be the consequence of the duty of three shillings a gallon, proposed by the noble lord, it is easy to judge.  What, my lords, can be expected from it, but that it will either oblige or encourage the venders of spirits to procure from other places what they can no longer buy for reasonable prices at home? and that those drunkards who cannot or will not suddenly change their customs, will purchase from abroad the pleasures which we withhold from them, and the wealth of the nation be daily diminished, but the virtue little increased?