[De la richesse commerciale, Sismondi, 1803, Original, 239-240]
(8) L’impôt de l’excise que les Anglais ont imité des Hollandais, fut établi en 1643, sur les baissons seulement, par le Parlement Républicain. Depuis, il a été étendu à une foule d’objets consommés dans l’intérieur de l’Etat; non sans exciter cependant de fréquentes réclamations contre le droit de visiter à toute heure les magasins des marchands d’objets taxés, qui est attribué aux officiers de l’excise; et contre la procédure sommaire et arbitraire par-devant deux Juges de paix, au moyen de laquelle les fraudes sont punies. Blackstone. Comment. on the laws of Engl. B. I. Ch. VIII, p. 318, and Book IV. Ch. XX. p. 281.
[Translation]
(8) The tax of excise, which was introduced to England from the Netherlands, was established in 1643, only on drinks, by the Republican Parliament. Ever since, it has been extended to a host of objects consumed within the state. As a consequence, there have been frequent complaints against the tax which incessantly falls upon the stores of merchants dealing with taxed objects, and which is attributed to the officers of excise. Moreover, there have been frequent ones against the formal and arbitrary procedure before two justices of peace, by means of which frauds are punished (Blackstone, Commentaries on the Laws of England, book 1, chapter 3, p. 318, and book 4, chapter 20, p. 281).
