ABSTRACT

UNDER the system of taxation of articles of consumption, introduced into this country, in imitation of the Dutch system, by the parliament in the civil war, salt made within the commonwealth was charged at the rate of and foreign salt at the rate of I t h e gallon. Subsequently, the excise on home-made salt was repealed on account of its unpopularity ; but foreign salt, of which the annual consumption was considerable, continued to be charged with duty.