1820 Decr. 26

Insurendumne?

Here or before

Taxes imposed /A Tax exacted/ on Ultramarian goods produced in and exported from

Ultramaria /and received in Spain/, the produce is extracted either from the people

of Spain or from the people of countries foreign to Spain : in so far as those

foreigners are the consumers of the article it is on them that the burthen of the tax

falls: /his/ /the immediate burthen at least/ in so far as the people of Spain are

the consumers of the article, it is on them that the burthen of the tax lies.