certainly have obviated much of the government's financial difficulties. The window tax, which continued throughout the 18th century, had been supplemented during the American War by a tax on inhabited houses (one of Adam Smith's suggestions). Again, probate duty had been gradually raised during the 18th century, the legacy duty being introduced in 1780, which was moderate and did not affect land. Though direct and quasi-direct taxes had been dramatically increased, their growth was eclipsed by that of excise and customs. With each succeeding year of war, further articles attracted duty whilst tax rates were raised. The maxim, said to have guided financiers in other countries, to the effect that wherever you see an object, tax it, fairly expressed the guiding policy of the early 19th century. Eatables, liquors, the materials of industry, manufactures, and commercial transactions had in to pay toll in almost all their forms. For example, salt attracted 15s. per bushel, sugar 30s. per cwt., beer 10s. per barrel (with 4s. 5d. per bushel on malt plus a hop duty), tea 96% ad valorem. Timber, cotton, raw silk, hemp and bar iron were also taxed as were leather, soap, glass, candles, paper and starch. Despite the need for revenue, many customs duties were framed on protection thereby producing relatively small returns. For example, import duty on salt in 1815 produced £547, as against £1,616,124 from excise; pill-boxes brought in 18s. 10d., saltpetre 2d., with 1d. for the war duties. The course of war taxation was marked by varied experiments. Duties were raised, lowered and raised again, or given some new form in an effort to raise more revenue. Some duties, i.e. that on gloves, were abandoned as unproductive but the conclusion is irresistible in that the financial system generally suffered from over-complication and absence of principle. In the period of his peace administration, Pitt was prepared to follow the teaching of The Wealth of Nations. However, the strain of war forced him and his successors to employ whatever heads of taxation were likely to bring in funds without violating popular prejudices. Along with taxation, debt increased. For the first ten years additions averaged £27,000,000 per annum, bringing the total to over £500,000,000. By the close of the war in 1815, the total reached over £875 million, somewhat smaller annual increases resulting from the adoption of more effective taxes, particularly income tax. Increasing trade levels also helped and