On the other hand, in order to check the decline of exports and neutralize the harmful effects of a prolonged customs war, a commercial treaty was in 1896 concluded with Switzerland, carrying with it a reduction, in respect of certain articles, of the imposts which had been fixed by the law of 1892.
In the United Kingdom the excise duty is eleven shillings per proof gallon of alcohol, while the customs duty is eleven shillings and 5' g fivepence; the magnitude of these imposts may be more readily understood when one remembers that the proof gallon costs only about sevenpence to manufacture.
Dumbarton was of old the capital of the earldom of Lennox, but was given up by Earl Maldwyn to Alexander II., by whom it was made a royal burgh in 1221 and declared to be free from all imposts and burgh taxes.
By his heavy imposts and the debasement of the coinage he forfeited his popularity with the rest of the community, and gave rise to riots.
They are worked in crude desultory fashion and are sometimes abandoned owing to the exorbitant imposts levied on gold production by Chinese and Tibetan officials.
Another limiting condition is found in the practical impossibility of levying by local agencies such imposts as the customs and the income-tax in their modern forms. The elaborate machinery that is requisite for covering the national area and securing the revenue against loss can only be provided by an authority that can deal with the whole territory.
As tax contributions have taken the places of the revenue from land and fees, so, it would seem, are the taxes on commodities likely to be replaced or at least exceeded by the imposts levied on income as such, in the shape either of income taxes proper or of charges on accumulated wealth.
All imposts were forestalled, and every expedient for obtaining either direct or indirect taxes had been exhausted by the methods of the financiers.
By his rigorous imposts he alienated the favour of his subjects, and especially of the clergy, whom he otherwise sought to control firmly.
He kept to the old system of revenues from the demesne and from imposts that were reactionary in their effect, such as the taille, aids, salt-tax (gabelle) and customs; only he managed them better.