Ifdirecttaxesuponthewagesoflabourhavenotalwaysoccasionedaproportionableriseinthosewages，itisbecausetheyhavegenerallyoccasionedaconsiderablefallinthedemandforlabour。Thedeclensionofindustry，thedecreaseofemploymentforthepoor，thediminutionoftheannualproduceofthelandandlabourofthecountry，havegenerallybeentheeffectsofsuchtaxes。Inconsequenceofthem，however，thepriceoflabourmustalwaysbehigherthanitotherwisewouldhavebeenintheactualstateofthedemand:andthisenhancementofprice，togetherwiththeprofitofthosewhoadvanceit，mustalwaysbefinallypaidbythelandlordsandconsumers。
Ataxuponthewagesofcountrylabourdoesnotraisethepriceoftherudeproduceoflandinproportiontothetax，forthesamereasonthatataxuponthefarmer’sprofitdoesnotraisethatpriceinthatproportion。
Absurdanddestructiveassuchtaxesare，however，theytakeplaceinmanycountries。InFrancethatpartofthetaillewhichischargedupontheindustryofworkmenandday—labourersincountryvillagesisproperlyataxofthiskind。Theirwagesarecomputedaccordingtothecommonrateofthedistrictinwhichtheyreside，andthattheymaybeaslittleliableaspossibletoanyovercharge，theiryearlygainsareestimatedatnomorethantwohundredworkingdaysintheyear。Thetaxofeachindividualisvariedfromyeartoyearaccordingtodifferentcircumstances，ofwhichthecollectororthecommissarywhomtheintendantappointstoassisthimarethejudges。InBohemia，inconsequenceofthealterationinthesystemoffinanceswhichwasbegunin1748，averyheavytaxisimposedupontheindustryofartificers。Theyaredividedintofourclasses。Thehighestclasspayahundredflorinsayearwhich，attwo—and—twentypencehalfpennyaflorin，amountstoL97s。6d。Thesecondclassaretaxedatseventy;thethirdatfifty;andthefourth，comprehendingartificersinvillages，andthelowestclassofthoseintowns，attwenty—fiveflorins。
Therecompenseofingeniousartistsandofmenofliberalprofessions，Ihaveendeavouredtoshowinthefirstbook，necessarilykeepsacertainproportiontotheemolumentsofinferiortrades。Ataxuponthisrecompense，therefore，couldhavenoothereffectthantoraiseitsomewhathigherthaninproportiontothetax。Ifitdidnotriseinthismanner，theingeniousartsandtheliberalprofessions，beingnolongeruponalevelwithothertrades，wouldbesomuchdesertedthattheywouldsoonreturntothatlevel。
Theemolumentsofofficesarenot，likethoseoftradesandprofessions，regulatedbythefreecompetitionofthemarket，anddonot，therefore，alwaysbearajustproportiontowhatthenatureoftheemploymentrequires。Theyare，perhaps，inmostcountries，higherthanitrequires;thepersonswhohavetheadministrationofgovernmentbeinggenerallydisposedtorewardboththemselvesandtheirimmediatedependantsrathermorethanenough。Theemolumentsofoffices，therefore，caninmostcasesverywellbeartobetaxed。Thepersons，besides，whoenjoypublicoffices，especiallythemorelucrative，areinallcountriestheobjectsofgeneralenvy，andataxupontheiremoluments，eventhoughitshouldbesomewhathigherthanuponanyothersortofrevenue，isalwaysaverypopulartax。InEngland，forexample，whenbytheland—taxeveryothersortofrevenuewassupposedtobeassessedatfourshillingsinthepound，itwasverypopulartolayarealtaxoffiveshillingsandsixpenceinthepounduponthesalariesofofficeswhichexceededahundredpoundsayear，thepensionsoftheyoungerbranchesoftheroyalfamily，thepayoftheofficersofthearmyandnavy，andafewotherslessobnoxioustoenvyexcepted。ThereareinEnglandnootherdirecttaxesuponthewagesoflabour。
ARTICLEIVTaxeswhich，itisintended，shouldfallindifferentlyuponeverydifferentSpeciesofRevenueThetaxeswhich，itisintended，shouldfallindifferentlyuponeverydifferentspeciesofrevenue，arecapitationtaxes，andtaxesuponconsumablecommodities。Thesemustbepaidindifferentlyfromwhateverrevenuethecontributorsmaypossess;
fromtherentoftheirland，fromtheprofitsoftheirstock，orfromthewagesoftheirlabour。
CapitationTaxesCapitationtaxes，ifitisattemptedtoproportionthemtothefortuneorrevenueofeachcontributor，becomealtogetherarbitrary。Thestateofaman’sfortunevariesfromdaytoday，andwithoutaninquisitionmoreintolerablethananytax，andrenewedatleastonceeveryyear，canonlybeguessedat。Hisassessment，therefore，mustinmostcasesdependuponthegoodorbadhumourofhisassessors，andmust，therefore，bealtogetherarbitraryanduncertain。
Capitationtaxes，iftheyareproportionednottothesupposedfortune，buttotherankofeachcontributor，becomealtogetherunequal，thedegreesoffortunebeingfrequentlyunequalinthesamedegreeofrank。
Suchtaxes，therefore，ifitisattemptedtorenderthemequal，becomealtogetherarbitraryanduncertain，andifitisattemptedtorenderthemcertainandnotarbitrary，becomealtogetherunequal。Letthetaxbelightorheavy，uncertaintyisalwaysagreatgrievance。Inalighttaxaconsiderabledegreeofinequalitymaybesupported;inaheavyoneitisaltogetherintolerable。
Inthedifferentpoll—taxeswhichtookplaceinEnglandduringthereignofWilliamIIIthecontributorswere，thegreaterpartofthem，assessedaccordingtothedegreeoftheirrank;asdukes，marquisses，earls，viscounts，barons，esquires，gentlemen，theeldestandyoungestsonsofpeers，etc。Allshopkeepersandtradesmenworthmorethanthreehundredpounds，thatis，thebettersortofthem，weresubjecttothesameassessment，howgreatsoevermightbethedifferenceintheirfortunes。Theirrankwasmoreconsideredthantheirfortune。
Severalofthosewhointhefirstpoll—taxwereratedaccordingtotheirsupposedfortunewereafterwardsratedaccordingtotheirrank。Serjeants，attorneys，andproctorsatlaw，whointhefirstpoll—taxwereassessedatthreeshillingsinthepoundoftheirsupposedincome，wereafterwardsassessedasgentlemen。Intheassessmentofataxwhichwasnotveryheavy，aconsiderabledegreeofinequalityhadbeenfoundlessinsupportablethananydegreeofuncertainty。
InthecapitationwhichhasbeenleviedinFrancewithoutanyinterruptionsincethebeginningofthepresentcentury，thehighestordersofpeopleareratedaccordingtotheirrankbyaninvariabletariff;thelowerordersofpeople，accordingtowhatissupposedtobetheirfortune，byanassessmentwhichvariesfromyeartoyear。Theofficersoftheking’scourt，thejudgesandotherofficersinthesuperiorcourtsofjustice，theofficersofthetroops，etc。，areassessedinthefirstmanner。
Theinferiorranksofpeopleintheprovincesareassessedinthesecond。InFrancethegreateasilysubmittoaconsiderabledegreeofinequalityinataxwhich，sofarasitaffectsthem，isnotaveryheavyone，butcouldnotbrookthearbitraryassessmentofanintendant。Theinferiorranksofpeoplemust，inthatcountry，sufferpatientlytheusagewhichtheirsuperiorsthinkpropertogivethem。
InEnglandthedifferentpoll—taxesneverproducedthesumwhichhadbeenexpectedfromthem，orwhich，itwassupposed，theymighthaveproduced，hadtheybeenexactlylevied。InFrancethecapitationalwaysproducesthesumexpectedfromit。ThemildgovernmentofEngland，whenitassessedthedifferentranksofpeopletothepoll—tax，contenteditselfwithwhatthatassessmenthappenedtoproduce，andrequirednocompensationforthelosswhichthestatemightsustaineitherbythosewhocouldnotpay，orbythosewhowouldnotpay（forthereweremanysuch），andwho，bytheindulgentexecutionofthelaw，werenotforcedtopay。ThemoreseveregovernmentofFranceassessesuponeachgeneralityacertainsum，whichtheintendantmustfindashecan。Ifanyprovincecomplainsofbeingassessedtoohigh，itmay，intheassessmentofnextyear，obtainanabatementproportionedtotheoverchargeoftheyearbefore。Butitmustpayinthemeantime。Theintendant，inordertobesureoffindingthesumassesseduponhisgenerality，wasempoweredtoassessitinalargersumthatthefailureorinabilityofsomeofthecontributorsmightbecompensatedbytheoverchargeoftherest，andtill1765thefixationofthissurplusassessmentwasleftaltogethertohisdiscretion。Inthatyear，indeed，thecouncilassumedthispowertoitself。Inthecapitationoftheprovinces，itisobservedbytheperfectlywell—informedauthoroftheMemoiresupontheimpositionsinFrance，theproportionwhichfallsuponthenobility，anduponthosewhoseprivilegesexemptthemfromthetaille，istheleastconsiderable。Thelargestfallsuponthosesubjecttothetaille，whoareassessedtothecapitationatsomuchapoundofwhattheypaytothatothertax。
Capitationtaxes，sofarastheyarelevieduponthelowerranksofpeople，aredirecttaxesuponthewagesoflabour，andareattendedwithalltheinconveniencesofsuchtaxes。
Capitationtaxesareleviedatlittleexpense，and，wheretheyarerigorouslyexacted，affordaverysurerevenuetothestate。Itisuponthisaccountthatincountrieswheretheease，comfort，andsecurityoftheinferiorranksofpeoplearelittleattendedto，capitationtaxesareverycommon。Itisingeneral，however，butasmallpartofthepublicrevenuewhich，inagreatempire，haseverbeendrawnfromsuchtaxes，andthegreatestsumwhichtheyhaveeveraffordedmightalwayshavebeenfoundinsomeotherwaymuchmoreconvenienttothepeople。
TaxesuponConsumableCommoditiesTheimpossibilityoftaxingthepeople，inproportiontotheirrevenue，byanycapitation，seemstohavegivenoccasiontotheinventionoftaxesuponconsumablecommodities。Thestate，notknowinghowtotax，directlyandproportionably，therevenueofitssubjects，endeavourstotaxitindirectlybytaxingtheirexpense，which，itissupposed，willinmostcasesbenearlyinproportiontotheirrevenue。Theirexpenseistaxedbytaxingtheconsumablecommoditiesuponwhichitislaidout。
Consumablecommoditiesareeithernecessariesorluxuries。
BynecessariesIunderstandnotonlythecommoditieswhichareindispensablynecessaryforthesupportoflife，butwhateverthecustomofthecountryrendersitindecentforcreditablepeople，evenofthelowestorder，tobewithout。Alinenshirt，forexample，is，strictlyspeaking，notanecessaryoflife。TheGreeksandRomanslived，Isuppose，verycomfortablythoughtheyhadnolinen。Butinthepresenttimes，throughthegreaterpartofEurope，acreditableday—labourerwouldbeashamedtoappearinpublicwithoutalinenshirt，thewantofwhichwouldbesupposedtodenotethatdisgracefuldegreeofpovertywhich，itispresumed，nobodycanwellfallintowithoutextremebadconduct。Custom，inthesamemanner，hasrenderedleathershoesanecessaryoflifeinEngland。Thepoorestcreditablepersonofeithersexwouldbeashamedtoappearinpublicwithoutthem。InScotland，customhasrenderedthemanecessaryoflifetothelowestorderofmen;butnottothesameorderofwomen，whomay，withoutanydiscredit，walkaboutbarefooted。InFrancetheyarenecessariesneithertomennortowomen，thelowestrankofbothsexesappearingtherepublicly，withoutanydiscredit，sometimesinwoodenshoes，andsometimesbarefooted。Undernecessaries，therefore，Icomprehendnotonlythosethingswhichnature，butthosethingswhichtheestablishedrulesofdecencyhaverenderednecessarytothelowestrankofpeople。AllotherthingsIcallluxuries，withoutmeaningbythisappellationtothrowthesmallestdegreeofreproachuponthetemperateuseofthem。Beerandale，forexample，inGreatBritain，andwine，eveninthewinecountries，Icallluxuries。Amanofanyrankmay，withoutanyreproach，abstaintotallyfromtastingsuchliquors。Naturedoesnotrenderthemnecessaryforthesupportoflife，andcustomnowhererendersitindecenttolivewithoutthem。
Asthewagesoflabourareeverywhereregulated，partlybythedemandforit，andpartlybytheaveragepriceofthenecessaryarticlesofsubsistence，whateverraisesthisaveragepricemustnecessarilyraisethosewagessothatthelabourermaystillbeabletopurchasethatquantityofthosenecessaryarticleswhichthestateofthedemandforlabour，whetherincreasing，stationary，ordeclining，requiresthatheshouldhave。Ataxuponthosearticlesnecessarilyraisestheirpricesomewhathigherthantheamountofthetax，becausethedealer，whoadvancesthetax，mustgenerallygetitbackwithaprofit。
Suchataxmust，therefore，occasionariseinthewagesoflabourproportionabletothisriseofprice。
Itisthusthatataxuponthenecessariesoflifeoperatesexactlyinthesamemannerasadirecttaxuponthewagesoflabour。Thelabourer，thoughhemaypayitoutofhishand，cannot，foranyconsiderabletimeatleast，beproperlysaideventoadvanceit。Itmustalwaysinthelong—runbeadvancedtohimbyhisimmediateemployerintheadvancedrateofhiswages。Hisemployer，ifheisamanufacturer，willchargeuponthepriceofhisgoodsthisriseofwages，togetherwithaprofit;sothatthefinalpaymentofthetax，togetherwiththisovercharge，willfallupontheconsumer。Ifhisemployerisafarmer，thefinalpayment，togetherwithalikeovercharge，willfallupontherentofthelandlord。
ItisotherwisewithtaxesuponwhatIcallluxuries，evenuponthoseofthepoor。Theriseinthepriceofthetaxedcommoditieswillnotnecessarilyoccasionanyriseinthewagesoflabour。Ataxupontobacco，forexample，thoughaluxuryofthepooraswellasoftherich，willnotraisewages。ThoughitistaxedinEnglandatthreetimes，andinFranceatfifteentimesitsoriginalprice，thosehighdutiesseemtohavenoeffectuponthewagesoflabour。Thesamethingmaybesaidofthetaxesuponteaandsugar，whichinEnglandandHollandhavebecomeluxuriesofthelowestranksofpeople，andofthoseuponchocolate，whichinSpainissaidtohavebecomeso。ThedifferenttaxeswhichinGreatBritainhaveinthecourseofthepresentcenturybeenimposeduponspirituousliquorsarenotsupposedtohavehadanyeffectuponthewagesoflabour。Theriseinthepriceofporter，occasionedbyanadditionaltaxofthreeshillingsuponthebarrelofstrongbeer，hasnotraisedthewagesofcommonlabourinLondon。Thesewereabouteighteenpenceandtwentypenceadaybeforethetax，andtheyarenotmorenow。
Thehighpriceofsuchcommoditiesdoesnotnecessarilydiminishtheabilityoftheinferiorranksofpeopletobringupfamilies。Uponthesoberandindustriouspoor，taxesuponsuchcommoditiesactassumptuarylaws，anddisposethemeithertomoderate，ortorefrainaltogetherfromtheuseofsuperfluitieswhichtheycannolongereasilyafford。Theirabilitytobringupfamilies，inconsequenceofthisforcedfrugality，insteadofbeingdiminished，isfrequently，perhaps，increasedbythetax。
Itisthesoberandindustriouspoorwhogenerallybringupthemostnumerousfamilies，andwhoprincipallysupplythedemandforusefullabour。Allthepoor，indeed，arenotsoberandindustrious，andthedissoluteanddisorderlymightcontinuetoindulgethemselvesintheuseofsuchcommoditiesafterthisriseofpriceinthesamemannerasbeforewithoutregardingthedistresswhichthisindulgencemightbringupontheirfamilies。
Suchdisorderlypersons，however，seldomrearupnumerousfamilies，theirchildrengenerallyperishingfromneglect，mismanagement，andthescantinessorunwholesomenessoftheirfood。Ifbythestrengthoftheirconstitutiontheysurvivethehardshipstowhichthebadconductoftheirparentsexposesthem，yettheexampleofthatbadconductcommonlycorruptstheirmorals，sothat，insteadofbeingusefultosocietybytheirindustry，theybecomepublicnuisancesbytheirvicesanddisorders。Thoughtheadvancedpriceoftheluxuriesofthepoor，therefore，mightincreasesomewhatthedistressofsuchdisorderlyfamilies，andtherebydiminishsomewhattheirabilitytobringupchildren，itwouldnotprobablydiminishmuchtheusefulpopulationofthecountry。
Anyriseintheaveragepriceofnecessaries，unlessitiscompensatedbyaproportionableriseinthewagesoflabour，mustnecessarilydiminishmoreorlesstheabilityofthepoortobringupnumerousfamilies，andconsequentlytosupplythedemandforusefullabour，whatevermaybethestateofthatdemand，whetherincreasing，stationary，ordeclining，orsuchasrequiresanincreasing，stationary，ordecliningpopulation。
Taxesuponluxurieshavenotendencytoraisethepriceofanyothercommoditiesexceptthatofthecommoditiestaxed。Taxesuponnecessaries，byraisingthewagesoflabour，necessarilytendtoraisethepriceofallmanufactures，andconsequentlytodiminishtheextentoftheirsaleandconsumption。Taxesuponluxuriesarefinallypaidbytheconsumersofthecommoditiestaxedwithoutanyretribution。Theyfallindifferentlyuponeveryspeciesofrevenue，thewagesoflabour，theprofitsofstock，andtherentofland。Taxesuponnecessaries，sofarastheyaffectthelabouringpoor，arefinallypaid，partlybylandlordsinthediminishedrentoftheirlands，andpartlybyrichconsumers，whetherlandlordsorothers，intheadvancedpriceofmanufacturedgoods，andalwayswithaconsiderableovercharge。
Theadvancedpriceofsuchmanufacturesasarerealnecessariesoflife，andaredestinedfortheconsumptionofthepoor，ofcoarsewoollens，forexample，mustbecompensatedtothepoorbyafurtheradvancementoftheirwages。Themiddlingandsuperiorranksofpeople，iftheyunderstandtheirowninterest，oughtalwaystoopposealltaxesuponthenecessariesoflife，aswellasalldirecttaxesuponthewagesoflabour。Thefinalpaymentofboththeoneandtheotherfallsaltogetheruponthemselves，andalwayswithaconsiderableovercharge。Theyfallheaviestuponthelandlords，whoalwayspayinadoublecapacity;inthatoflandlordsbythereductionoftheirrent，andinthatofrichconsumersbytheincreaseoftheirexpense。TheobservationofSirMatthewDecker，thatcertaintaxesare，inthepriceofcertaingoods，sometimesrepeatedandaccumulatedfourorfivetimes，isperfectlyjustwithregardtotaxesuponthenecessariesoflife。Inthepriceofleather，forexample，youmustpaynotonlyforthetaxupontheleatherofyourownshoes，butforapartofthatuponthoseoftheshoemakerandthetanner。Youmustpay，too，forthetaxuponthesalt，uponthesoap，anduponthecandleswhichthoseworkmenconsumewhileemployedinyourservice，andforthetaxupontheleatherwhichthesalt—maker，thesoap—maker，andthecandle—makerconsumewhileemployedintheirservice。
InGreatBritain，theprincipaltaxesuponthenecessariesoflifearethoseuponthefourcommoditiesjustnowmentioned，salt，leather，soap，andcandles。
Saltisaveryancientandaveryuniversalsubjectoftaxation。ItwastaxedamongtheRomans，anditissoatpresentin，Ibelieve，everypartofEurope。Thequantityannuallyconsumedbyanyindividualissosmall，andmaybepurchasedsogradually，thatnobody，itseemstohavebeenthought，couldfeelverysensiblyevenaprettyheavytaxuponit。ItisinEnglandtaxedatthreeshillingsandfourpenceabushel—aboutthreetimestheoriginalpriceofthecommodity。Insomeothercountriesthetaxisstillhigher。Leatherisarealnecessaryoflife。Theuseoflinenrenderssoapsuch。Incountrieswherethewinternightsarelong，candlesareanecessaryinstrumentoftrade。LeatherandsoapareinGreatBritaintaxedatthreehalfpenceapound，candlesatapenny;taxeswhich，upontheoriginalpriceofleather，mayamounttoabouteightortenpercent;uponthatofsoaptoabouttwentyorfive—and—twentypercent;anduponthatofcandlestoaboutfourteenorfifteenpercent;taxeswhich，thoughlighterthanthatuponsalt，arestillveryheavy。Asallthosefourcommoditiesarerealnecessariesoflife，suchheavytaxesuponthemmustincreasesomewhattheexpenseofthesoberandindustriouspoor，andmustconsequentlyraisemoreorlessthewagesoftheirlabour。
InacountrywherethewintersaresocoldasinGreatBritain，fuelis，duringthatseason，inthestrictestsenseoftheword，anecessaryoflife，notonlyforthepurposeofdressingvictuals，butforthecomfortablesubsistenceofmanydifferentsortsofworkmenwhoworkwithindoors;andcoalsarethecheapestofallfuel。ThepriceoffuelhassoimportantaninfluenceuponthatoflabourthatalloverGreatBritainmanufactureshaveconfinedthemselvesprincipallytothecoalcountries，otherpartsofthecountry，onaccountofthehighpriceofthisnecessaryarticle，notbeingabletoworksocheap。
Insomemanufactures，besides，coalisanecessaryinstrumentoftrade，asinthoseofglass，iron，andallothermetals。Ifabountycouldinanycasebereasonable，itmightperhapsbesouponthetransportationofcoalsfromthosepartsofthecountryinwhichtheyaboundtothoseinwhichtheyarewanted。Butthelegislature，insteadofabounty，hasimposedataxofthreeshillingsandthreepenceatonuponcoalcarriedcoastways，whichuponmostsortsofcoalismorethansixtypercentoftheoriginalpriceatthecoal—pit。Coalscarriedeitherbylandorbyinlandnavigationpaynoduty。Wheretheyarenaturallycheap，theyareconsumeddutyfree:wheretheyarenaturallydear，theyareloadedwithaheavyduty。
Suchtaxes，thoughtheyraisethepriceofsubsistence，andconsequentlythewagesoflabour，yettheyaffordaconsiderablerevenuetogovernmentwhichitmightnotbeeasytofindinanyotherway。Theremay，therefore，begoodreasonsforcontinuingthem。Thebountyupontheexportationofcorn，sofarasittendsintheactualstateoftillagetoraisethepriceofthatnecessaryarticle，producesallthelikebadeffects，andinsteadofaffordinganyrevenue，frequentlyoccasionsaverygreatexpensetogovernment。Thehighdutiesupontheimportationofforeigncorn，whichinyearsofmoderateplentyamounttoaprohibition，andtheabsoluteprohibitionoftheimportationeitheroflivecattleorofsaltprovisions，whichtakesplaceintheordinarystateofthelaw，andwhich，onaccountofthescarcity，isatpresentsuspendedforalimitedtimewithregardtoIrelandandtheBritishplantations，haveallthebadeffectsoftaxesuponthenecessariesoflife，andproducenorevenuetogovernment。Nothingseemsnecessaryfortherepealofsuchregulationsbuttoconvincethepublicofthefutilityofthatsysteminconsequenceofwhichtheyhavebeenestablished。
TaxesuponthenecessariesoflifearemuchhigherinmanyothercountriesthaninGreatBritain。Dutiesuponflourandmealwhengroundatthemill，anduponbreadwhenbakedattheoven，takeplaceinmanycountries。InHollandthemoneypriceofthebreadconsumedintownsissupposedtobedoubledbymeansofsuchtaxes。Inlieuofapartofthem，thepeoplewholiveinthecountrypayeveryyearsomuchaheadaccordingtothesortofbreadtheyaresupposedtoconsume。Thosewhoconsumewheatenbreadpaythreeguildersfifteenstivers—aboutsixshillingsandninepencehalfpenny。These，andsomeothertaxesofthesamekind，byraisingthepriceoflabour，aresaidtohaveruinedthegreaterpartofthemanufacturesofHolland。Similartaxes，thoughnotquitesoheavy，takeplaceintheMilanese，inthestatesofGenoa，intheduchyofModena，intheduchiesofParma，Placentia，andGuastalla，andintheecclesiasticalstate。A
Frenchauthorofsomenotehasproposedtoreformthefinancesofhiscountrybysubstitutingintheroomofthegreaterpartofothertaxesthismostruinousofalltaxes。Thereisnothingsoabsurd，saysCicero，whichhasnotsometimesbeenassertedbyphilosophers。
Taxesuponbutchers’meatarestillmorecommonthanthoseuponbread。Itmayindeedbedoubtedwhetherbutchers’meatisanywhereanecessaryoflife。Grainandothervegetables，withthehelpofmilk，cheese，andbutter，oroilwherebutterisnottobehad，itisknownfromexperience，can，withoutanybutchers’meat，affordthemostplentiful，themostwholesome，themostnourishing，andthemostinvigoratingdiet。Decencynowhererequiresthatanymanshouldeatbutchers’meat，asitinmostplacesrequiresthatheshouldwearalinenshirtorapairofleathershoes。
Consumablecommodities，whethernecessariesorluxuries，maybetaxedintwodifferentways。Theconsumermayeitherpayanannualsumonaccountofhisusingorconsuminggoodsofacertainkind，orthegoodsmaybetaxedwhiletheyremaininthehandsofthedealer，andbeforetheyaredeliveredtotheconsumer。Theconsumablegoodswhichlastaconsiderabletimebeforetheyareconsumedaltogetheraremostproperlytaxedintheoneway;thoseofwhichtheconsumptioniseitherimmediateormorespeedy，intheother。Thecoach—taxandplate—taxareexamplesoftheformermethodofimposing:thegreaterpartoftheotherdutiesofexciseandcustoms，ofthelatter。
Acoachmay，withgoodmanagement，lasttenortwelveyears。
Itmightbetaxed，onceforall，beforeitcomesoutofthehandsofthecoachmaker。Butitiscertainlymoreconvenientforthebuyertopayfourpoundsayearfortheprivilegeofkeepingacoachthantopayallatoncefortyorforty—eightpoundsadditionalpricetothecoachmaker，orasumequivalenttowhatthetaxislikelytocosthimduringthetimeheusesthesamecoach。Aserviceofplate，inthesamemanner，maylastmorethanacentury。Itiscertainlyeasierfortheconsumertopayfiveshillingsayearforeveryhundredouncesofplate，nearonepercentofthevalue，thantoredeemthislongannuityatfive—and—twentyorthirtyyears’purchase，whichwouldenhancethepriceatleastfive—and—twentyorthirtypercent。Thedifferenttaxeswhichaffecthousesarecertainlymoreconvenientlypaidbymoderateannualpaymentsthanbyaheavytaxofequalvalueuponthefirstbuildingorsaleofthehouse。
Itwasthewell—knownproposalofSirMatthewDeckerthatallcommodities，eventhoseofwhichtheconsumptioniseitherimmediateorveryspeedy，shouldbetaxedinthismanner，thedealeradvancingnothing，buttheconsumerpayingacertainannualsumforthelicencetoconsumecertaingoods。Theobjectofhisschemewastopromoteallthedifferentbranchesofforeigntrade，particularlythecarryingtrade，bytakingawayalldutiesuponimportationandexportation，andtherebyenablingthemerchanttoemployhiswholecapitalandcreditinthepurchaseofgoodsandthefreightofships，nopartofeitherbeingdivertedtowardstheadvancingoftaxes。Theproject，however，oftaxing，inthismanner，goodsofimmediateorspeedyconsumptionseemsliabletothefourfollowingveryimportantobjections。First，thetaxwouldbemoreunequal，ornotsowellproportionedtotheexpenseandconsumptionofthedifferentcontributorsasinthewayinwhichitiscommonlyimposed。Thetaxesuponale，wine，andspirituousliquors，whichareadvancedbythedealers，arefinallypaidbythedifferentconsumersexactlyinproportiontotheirrespectiveconsumption。Butifthetaxweretobepaidbypurchasingalicencetodrinkthoseliquors，thesoberwould，inproportiontohisconsumption，betaxedmuchmoreheavilythanthedrunkenconsumer。Afamilywhichexercisedgreathospitalitywouldbetaxedmuchmorelightlythanonewhoentertainedfewerguests。Secondly，thismodeoftaxation，bypayingforanannual，half—yearly，orquarterlylicencetoconsumecertaingoods，woulddiminishverymuchoneoftheprincipalconveniencesoftaxesupongoodsofspeedyconsumptionthepiecemealpayment。Inthepriceofthreepencehalfpenny，whichisatpresentpaidforapotofporter，thedifferenttaxesuponmalt，hops，andbeer，togetherwiththeextraordinaryprofitwhichthebrewerchargesforhavingadvancedthem，mayperhapsamounttoaboutthreehalfpence。Ifaworkmancanconvenientlysparethosethreehalfpence，hebuysapotofporter。Ifhecannot，hecontentshimselfwithapint，and，asapennysavedisapennygot，hethusgainsafarthingbyhistemperance。Hepaysthetaxpiecemealashecanaffordtopayit，andwhenhecanaffordtopayit，andeveryactofpaymentisperfectlyvoluntary，andwhathecanavoidifhechoosestodoso。Thirdly，suchtaxeswouldoperatelessassumptuarylaws。
Whenthelicencewasoncepurchased，whetherthepurchaserdrankmuchordranklittle，histaxwouldbethesame。Fourthly，ifaworkmanweretopayallatonce，byyearly，half—yearly，orquarterlypayments，ataxequaltowhatheatpresentpays，withlittleornoinconveniency，uponallthedifferentpotsandpintsofporterwhichhedrinksinanysuchperiodoftime，thesummightfrequentlydistresshimverymuch。Thismodeoftaxation，therefore，itseemsevident，couldnever，withoutthemostgrievousoppression，producearevenuenearlyequaltowhatisderivedfromthepresentmodewithoutanyoppression。Inseveralcountries，however，commoditiesofanimmediateorveryspeedyconsumptionaretaxedinthismanner。InHollandpeoplepaysomuchaheadforalicencetodrinktea。Ihavealreadymentionedataxuponbread，which，sofarasitisconsumedinfarm—housesandcountryvillages，isthereleviedinthesamemanner。
Thedutiesofexciseareimposedbrieflyupongoodsofhomeproducedestinedforhomeconsumption。Theyareimposedonlyuponafewsortsofgoodsofthemostgeneraluse。Therecanneverbeanydoubteitherconcerningthegoodswhicharesubjecttothoseduties，orconcerningtheparticulardutywhicheachspeciesofgoodsissubjectto。TheyfallalmostaltogetheruponwhatIcallluxuries，exceptingalwaysthefourdutiesabovementioned，uponsaltsoap，leather，candles，and，perhaps，thatupongreenglass。
Thedutiesofcustomsaremuchmoreancientthanthoseofexcise。Theyseemtohavebeencalledcustomsasdenotingcustomarypaymentswhichhadbeeninusefromtimeimmemorial。
Theyappeartohavebeenoriginallyconsideredastaxesupontheprofitsofmerchants。Duringthebarbaroustimesoffeudalanarchy，merchants，likealltheotherinhabitantsofburghs，wereconsideredaslittlebetterthanemancipatedbondmen，whosepersonsweredespised，andwhosegainswereenvied。Thegreatnobility，whohadconsentedthatthekingshouldtallagetheprofitsoftheirowntenants，werenotunwillingthatheshouldtallagelikewisethoseofanorderofmenwhomitwasmuchlesstheirinteresttoprotect。Inthoseignoranttimesitwasnotunderstoodthattheprofitsofmerchantsareasubjectnottaxabledirectly，orthatthefinalpaymentofallsuchtaxesmustfall，withaconsiderableovercharge，upontheconsumers。
ThegainsofalienmerchantswerelookeduponmoreunfavourablythanthoseofEnglishmerchants。Itwasnatural，therefore，thatthoseoftheformershouldbetaxedmoreheavilythanthoseofthelatter。ThisdistinctionbetweenthedutiesuponaliensandthoseuponEnglishmerchants，whichwasbegunfromignorance，hasbeencontinuedfromthespiritofmonopoly，orinordertogiveourownmerchantsanadvantagebothinthehomeandintheforeignmarket。
Withthisdistinction，theancientdutiesofcustomswereimposedequallyuponallsortsofgoods，necessariesaswellasluxuries，goodsexportedaswellasgoodsimported。Whyshouldthedealersinonesortofgoods，itseemstohavebeenthought，bemorefavouredthanthoseinanother？orwhyshouldthemerchantexporterbemorefavouredthanthemerchantimporter？
Theancientcustomsweredividedintothreebranches。Thefirst，andperhapsthemostancientofallthoseduties，wasthatuponwoolandleather。Itseemstohavebeenchieflyoraltogetheranexportationduty。WhenthewoollenmanufacturecametobeestablishedinEngland，lestthekingshouldloseanypartofhiscustomsuponwoolbytheexportationofwoollencloths，alikedutywasimposeduponthem。Theothertwobrancheswere，first，adutyuponwine，which，beingimposedatsomuchaton，wascalledatonnage，and，secondly，adutyuponallothergoods，which，beingimposedatsomuchapoundoftheirsupposedvalue，wascalledapoundage。Intheforty—seventhyearofEdwardIIIadutyofsixpenceinthepoundwasimposeduponallgoodsexportedandimported，exceptwools，wool—fells，leather，andwines，whichweresubjecttoparticularduties。InthefourteenthofRichardIIthisdutywasraisedtooneshillinginthepound，butthreeyearsafterwardsitwasagainreducedtosixpence。ItwasraisedtoeightpenceinthesecondyearofHenryIV，andinthefourthyearofthesameprincetooneshilling。FromthistimetotheninthyearofWilliamIIIthisdutycontinuedatoneshillinginthepound。ThedutiesoftonnageandpoundageweregenerallygrantedtothekingbyoneandthesameActofParliament，andwerecalledtheSubsidyofTonnageandPoundage。TheSubsidyofPoundagehavingcontinuedforsolongatimeatoneshininginthepound，oratfivepercent，asubsidycame，inthelanguageofthecustoms，todenoteageneraldutyofthiskindoffivepercent。Thissubsidy，whichisnowcalledtheOldSubsidy，stillcontinuestobeleviedaccordingtothebookofratesestablishedinthetwelfthofCharlesII。Themethodofascertaining，byabookofrates，thevalueofgoodssubjecttothisdutyissaidtobeolderthanthetimeofJamesI。TheNewSubsidyimposedbytheninthandtenthofWilliamIIIwasanadditionalfivepercentuponthegreaterpartofgoods。TheOne—thirdandtheTwo—thirdSubsidymadeupbetweenthemanotherfivepercentofwhichtheywereproportionableparts。TheSubsidyof1747madeafourthfivepercentuponthegreaterpartofgoods;andthatof1759afifthuponsomeparticularsortsofgoods。Besidesthosefivesubsidies，agreatvarietyofotherdutieshaveoccasionallybeenimposeduponparticularsortsofgoods，inordersometimestorelievetheexigenciesofthestate，andsometimestoregulatethetradeofthecountryaccordingtotheprinciplesofthemercantilesystem。
Thatsystemhascomegraduallymoreandmoreintofashion。
TheOldSubsidywasimposedindifferentlyuponexportationaswellasimportation。Thefoursubsequentsubsidies，aswellastheotherdutieswhichhavebeenoccasionallyimposeduponparticularsortsofgoodshave，withafewexceptions，beenlaidaltogetheruponimportation。Thegreaterpartoftheancientdutieswhichhadbeenimposedupontheexportationofthegoodsofhomeproduceandmanufacturehaveeitherbeenlightenedortakenawayaltogether。Inmostcasestheyhavebeentakenaway。
Bountieshaveevenbeengivenupontheexportationofsomeofthem。Drawbackstoo，sometimesofthewhole，and，inmostcases，ofapartofthedutieswhicharepaidupontheimportationofforeigngoods，havebeengrantedupontheirexportation。OnlyhalfthedutiesimposedbytheOldSubsidyuponimportationaredrawnbackuponexportation:butthewholeofthoseimposedbythelattersubsidiesandotherimpostsare，uponthegreaterpartofgoods，drawnbackinthesamemanner。Thisgrowingfavourofexportation，anddiscouragementofimportation，havesufferedonlyafewexceptions，whichchieflyconcernthematerialsofsomemanufactures。Theseourmerchantsandmanufacturersarewillingshouldcomeascheapaspossibletothemselves，andasdearaspossibletotheirrivalsandcompetitorsinothercountries。Foreignmaterialsare，uponthisaccount，sometimesallowedtobeimporteddutyfree;Spanishwool，forexample，flax，andrawlinenyarn。Theexportationofthematerialsofhomeproduce，andofthosewhicharetheparticularproduceofourcolonies，hassometimesbeenprohibited，andsometimessubjectedtohigherduties。TheexportationofEnglishwoolhasbeenprohibited。Thatofbeaverskins，ofbeaverwool，andofgumSenegahasbeensubjectedtohigherduties。GreatBritain，bytheconquestofCanadaandSenegal，havinggotalmostthemonopolyofthosecommodities。