wealbk05-第43章

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his　country　by　substituting　in　the　room　of　the　greater　part　of

other　taxes　this　most　ruinous　of　all　taxes。　There　is　nothing　so

absurd；　says　Cicero；　which　has　not　sometimes　been　asserted　by

philosophers。

　　　　　Taxes　upon　butchers'　meat　are　still　more　common　than　those

upon　bread。　It　may　indeed　be　doubted　whether　butchers'　meat　is

anywhere　a　necessary　of　life。　Grain　and　other　vegetables；　with

the　help　of　milk；　cheese；　and　butter；　or　oil　where　butter　is　not

to　be　had；　it　is　known　from　experience；　can；　without　any

butchers'　meat；　afford　the　most　plentiful；　the　most　wholesome；

the　most　nourishing；　and　the　most　invigorating　diet。　Decency

nowhere　requires　that　any　man　should　eat　butchers'　meat；　as　it　in

most　places　requires　that　he　should　wear　a　linen　shirt　or　a　pair

of　leather　shoes。

　　　　　Consumable　commodities；　whether　necessaries　or　luxuries；　may

be　taxed　in　two　different　ways。　The　consumer　may　either　pay　an

annual　sum　on　account　of　his　using　or　consuming　goods　of　a

certain　kind；　or　the　goods　may　be　taxed　while　they　remain　in　the

hands　of　the　dealer；　and　before　they　are　delivered　to　the

consumer。　The　consumable　goods　which　last　a　considerable　time

before　they　are　consumed　altogether　are　most　properly　taxed　in

the　one　way；　those　of　which　the　consumption　is　either　immediate

or　more　speedy；　in　the　other。　The　coach…tax　and　plate…tax　are

examples　of　the　former　method　of　imposing：　the　greater　part　of

the　other　duties　of　excise　and　customs；　of　the　latter。

　　　　　A　coach　may；　with　good　management；　last　ten　or　twelve　years。

It　might　be　taxed；　once　for　all；　before　it　comes　out　of　the　hands

of　the　coachmaker。　But　it　is　certainly　more　convenient　for　the

buyer　to　pay　four　pounds　a　year　for　the　privilege　of　keeping　a

coach　than　to　pay　all　at　once　forty　or　forty…eight　pounds

additional　price　to　the　coachmaker；　or　a　sum　equivalent　to　what

the　tax　is　likely　to　cost　him　during　the　time　he　uses　the　same

coach。　A　service　of　plate；　in　the　same　manner；　may　last　more　than

a　century。　It　is　certainly　easier　for　the　consumer　to　pay　five

shillings　a　year　for　every　hundred　ounces　of　plate；　near　one　per

cent　of　the　value；　than　to　redeem　this　long　annuity　at

five…and…twenty　or　thirty　years'　purchase；　which　would　enhance

the　price　at　least　five…and…twenty　or　thirty　per　cent。　The

different　taxes　which　affect　houses　are　certainly　more

conveniently　paid　by　moderate　annual　payments　than　by　a　heavy　tax

of　equal　value　upon　the　first　building　or　sale　of　the　house。

　　　　　It　was　the　well…known　proposal　of　Sir　Matthew　Decker　that

all　commodities；　even　those　of　which　the　consumption　is　either

immediate　or　very　speedy；　should　be　taxed　in　this　manner；　the

dealer　advancing　nothing；　but　the　consumer　paying　a　certain

annual　sum　for　the　licence　to　consume　certain　goods。　The　object

of　his　scheme　was　to　promote　all　the　different　branches　of

foreign　trade；　particularly　the　carrying　trade；　by　taking　away

all　duties　upon　importation　and　exportation；　and　thereby　enabling

the　merchant　to　employ　his　whole　capital　and　credit　in　the

purchase　of　goods　and　the　freight　of　ships；　no　part　of　either

being　diverted　towards　the　advancing　of　taxes。　The　project；

however；　of　taxing；　in　this　manner；　goods　of　immediate　or　speedy

consumption　seems　liable　to　the　four　following　very　important

objections。　First；　the　tax　would　be　more　unequal；　or　not　so　well

proportioned　to　the　expense　and　consumption　of　the　different

contributors　as　in　the　way　in　which　it　is　commonly　imposed。　The

taxes　upon　ale；　wine；　and　spirituous　liquors；　which　are　advanced

by　the　dealers；　are　finally　paid　by　the　different　consumers

exactly　in　proportion　to　their　respective　consumption。　But　if　the

tax　were　to　be　paid　by　purchasing　a　licence　to　drink　those

liquors；　the　sober　would；　in　proportion　to　his　consumption；　be

taxed　much　more　heavily　than　the　drunken　consumer。　A　family　which

exercised　great　hospitality　would　be　taxed　much　more　lightly　than

one　who　entertained　fewer　guests。　Secondly；　this　mode　of

taxation；　by　paying　for　an　annual；　half…yearly；　or　quarterly

licence　to　consume　certain　goods；　would　diminish　very　much　one　of

the　principal　conveniences　of　taxes　upon　goods　of　speedy

consumption　the　piecemeal　payment。　In　the　price　of　threepence

halfpenny；　which　is　at　present　paid　for　a　pot　of　porter；　the

different　taxes　upon　malt；　hops；　and　beer；　together　with　the

extraordinary　profit　which　the　brewer　charges　for　having　advanced

them；　may　perhaps　amount　to　about　three　halfpence。　If　a　workman

can　conveniently　spare　those　three　halfpence；　he　buys　a　pot　of

porter。　If　he　cannot；　he　contents　himself　with　a　pint；　and；　as　a

penny　saved　is　a　penny　got；　he　thus　gains　a　farthing　by　his

temperance。　He　pays　the　tax　piecemeal　as　he　can　afford　to　pay　it；

and　when　he　can　afford　to　pay　it；　and　every　act　of　payment　is

perfectly　voluntary；　and　what　he　can　avoid　if　he　chooses　to　do

so。　Thirdly；　such　taxes　would　operate　less　as　sumptuary　laws。

When　the　licence　was　once　purchased；　whether　the　purchaser　drank

much　or　drank　little；　his　tax　would　be　the　same。　Fourthly；　if　a

workman　were　to　pay　all　at　once；　by　yearly；　half…yearly；　or

quarterly　payments；　a　tax　equal　to　what　he　at　present　pays；　with

little　or　no　inconveniency；　upon　all　the　different　pots　and　pints

of　porter　which　he　drinks　in　any　such　period　of　time；　the　sum

might　frequently　distress　him　very　much。　This　mode　of　taxation；

therefore；　it　seems　evident；　could　never；　without　the　most

grievous　oppression；　produce　a　revenue　nearly　equal　to　what　is

derived　from　the　present　mode　without　any　oppression。　In　several

countries；　however；　commodities　of　an　immediate　or　very　speedy

consumption　are　taxed　in　this　manner。　In　Holland　people　pay　so

much　a　head　for　a　licence　to　drink　tea。　I　have　already　mentioned

a　tax　upon　bread；　which；　so　far　as　it　is　consumed　in　farm…houses

and　country　villages；　is　there　levied　in　the　same　manner。

　　　　　The　duties　of　excise　are　imposed　briefly　upon　goods　of　home

produce　destined　for　home　consumption。　They　are　imposed　only　upon

a　few　sorts　of　goods　of　the　most　general　use。　There　can　never　be

any　doubt　either　concerning　the　goods　which　are　subject　to　those

duties；　or　concerning　the　particular　duty　which　each　species　of

goods　is　subject　to。　They　fall　almost　altogether　upon　what　I　call

luxuries；　excepting　always　the　four　duties　above　mentioned；　upon

salt　soap；　leather；　candles；　and；　perhaps；　that　upon　green　glass。

　　　　　The　duties　of　customs　are　much　more　ancient　than　those　of

excise。　They　seem　to　have　been　called　customs　as　denoting

customary　payments　which　had　been　in　use　from　time　immemorial。

They　appear　to　have　been　originally　considered　as　taxes　upon　the

profits　of　merchants。　During　the　barbarous　times　of　feudal

anarchy；　merchants；　like　all　the　other　inhabitants　of　burghs；

were　considered　as　little　better　than　emancipated　bondmen；　whose

persons　were　despised；　and　whose　gains　were　envied。　The　great

nobility；　who　had　consented　that　the　king　should　tallage　the

profits　of　their　own　tenants；　were　not　unwilling　that　he　should

tallage　likewise　those　of　an　order　of　men　whom　it　was　much　less

their　interest　to　protect。　In　those　ignorant　times　it　was　not

understood　that　the　profits　of　merchants　are　a　subject　not

taxable　directly；　or　that　the　final　payment　of　all　such　taxes

must　fall；　with　a　considerable　overcharge；　upon　the　consumers。

　　　　　The　gains　of　alien　merchants　were　looked　upon　more

unfavourably　than　those　of　English　merchants。　It　was　natural；

therefore；　that　those　of　the　former　should　be　taxed　more　heavily

than　those　of　the　latter。　This　distinction　between　the　duties

upon　aliens　and　those　upon　English　merchants；　which　was　begun

from　ignorance；　has　been　continued　from　the　spirit　of　monopoly；

or　in　order　to　give　our　own　merchants　an　advantage　both　in　the

home　and　in　the　foreign　market。

　　　　　With　this　distinction；　the　ancient　duties　of　customs　were

imposed　equally　upon　all　sorts　of　goods；　necessaries　as　well　as

luxuries；　goods　exported　as　well　as　goods　imported。　Why　should

the　dealers　in　one　sort　of　goods；　it　seems　to　have　been　thought；

be　more　favoured　than　those　in　another？　or　why　should　the

merchant　exporter　be　more　favoured　than　the　merchant　importer？

　　　　　The　ancient　customs　were　divided　into　three　branches。　The

first；　and　perhaps　the　most　ancient　of　all　those　duties；　was　that

upon　wool　and　leather。　It　seems　to　have　been　chiefly　or

altogether　an　exportation　duty。　When　the　woollen　manufacture　came

to　be　established　in　England；　lest　the　king　should　lose　any　part

of　his　customs　upon　wool　by　the　exportation　of　woollen　cloths；　a

like　duty　was　imposed　upon　them。　The　other　two　branches　were；

first；　a　duty　upon　wine；　which；　being　imposed　at　so　much　a　ton；

was　called　a　tonnage；　and；　secondly；　a　duty　upon　all　other　goods；

which；　being　imposed　at　so　much　a　pound　of　their　supposed　value；

was　called　a　poundage。　In　the　forty…seventh　year　of　Edward　III　a

duty　of　sixpence　in　the　pound　was　imposed　upon　all　goods　exported

and　imported；　except　wools；　wool…fells；　leather；　and　wines；　which

were　subject　to　particular　duties。　In　the　fourteenth　of　Richard

II　this　duty　was　raised　to　one　shilling　in　the　pound；　but　three

years　afterwards　it　was　again　reduced　to　sixpence。　It　was　raised

to　eightpence　in　the　second　year　of　Henry　IV；　and　in　the　fourth

year　of　the　same　prince　to　one　shilling。　From　this　time　to　the

ninth　year　of　William　III　this　duty　continued　at　one　shilling　in

the　pound。　The　duties　of　tonnage　and　poundage　were　generally

granted　to　the　king　by　one　and　the　same　Act　of　Parliament；　and

were　called　the　Subsidy　of　Tonnage　and　Poundage。　The　Subsidy　of

Poundage　having　continued　for　so　long　a　time　at　one　shining　in

the　pound；　or　at　five　per　cent；　a　subsidy　came；　in　the　language

of　the　customs；　to　denote　a　general　duty　of　this　kind　of　five　per

cent。　This　subsidy；　which　is　now　called　the　Old　Subsidy；　still

continues　to　be　levied　according　to　the　book　of　rates　established

in　the　twelfth　of　Charles　II。　The　method　of　ascertaining；　by　a

book　of　rates；　the　value　of　goods　subject　to　this　duty　is　said　to

be　older　than　the　time　of　James　I。　The　New　Subsidy　imposed　by　the

ninth　and　tenth　of　William　III　was　an　additional　five　per　cent

upon　the　greater　part　of　goods。　The　One…third　and　the　Two…third

Subsidy　made　up　between　them　another　five　per　cent　of　which　they

were　proportionable　parts。　The　Subsidy　of　1747　made　a　fourth　five

per　cent　upon　the　greater　part　of　goods；　and　that　of　1759　a　fifth

upon　some　particular　sorts　of　goods。　Besides　those　five

subsidies；　a　great　variety　of　other　duties　have　occasionally　been

imposed　upon　particular　sorts　of　goods；　in　order　sometimes　to

relieve　the　exigencies　of　the　state；　and　sometimes　to　regulate

the　trade　of　the　country　according　to　the　principles　of　the

mercantile　system。

　　　　　That　system　has　come　gradually　more　and　more　into　fashion。

The　Old　Subsidy　was　imposed　indifferently　upon　exportat