wealbk05-第47章

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the　latter。　But　whatever　inconveniency　might　arise　to　the

maltster　from　being　obliged　to　advance　a　heavier　tax；　it　could

easily　be　remedied　by　granting　him　a　few　months'　longer　credit

than　is　at　present　commonly　given　to　the　brewer。

　　　　　Nothing　could　reduce　the　rent　and　profit　of　barley　land

which　did　not　reduce　the　demand　for　barley。　But　a　change　of

system　which　reduced　the　duties　upon　a　quarter　of　malt　brewed

into　beer　and　ale　from　twenty…four　and　twenty…five　shillings　to

eighteen　shillings　would　be　more　likely　to　increase　than　diminish

that　demand。　The　rent　and　profit　of　barley　land；　besides；　must

always　be　nearly　equal　to　those　of　other　equally　fertile　and

equally　well…cultivated　land。　If　they　were　less；　some　part　of　the

barley　land　would　soon　be　turned　to　some　other　purpose；　and　if

they　were　greater；　more　land　would　soon　be　turned　to　the　raising

of　barley。　When　the　ordinary　price　of　any　particular　produce　of

land　is　at　what　may　be　called　a　monopoly　price；　a　tax　upon　it

necessarily　reduces　the　rent　and　profit　of　the　land　which　grows

it。　A　tax　upon　the　produce　of　those　precious　vineyards　of　which

the　wine　falls　so　much　short　of　the　effectual　demand　that　its

price　is　always　above　the　natural　proportion　to　that　of　the

produce　of　other　equally　fertile　and　equally　well　cultivated　land

would　necessarily　reduce　the　rent　and　profit　of　those　vineyards。

The　price　of　the　wines　being　already　the　highest　that　could　be

got　for　the　quantity　commonly　sent　to　market；　it　could　not　be

raised　higher　without　diminishing　that　quantity；　and　the　quantity

could　not　be　diminished　without　still　greater　loss；　because　the

lands　could　not　be　turned　to　any　other　equally　valuable　produce。

The　whole　weight　of　the　tax；　therefore；　would　fall　upon　the　rent

and　profit…　properly　upon　the　rent　of　the　vineyard。　When　it　has

been　proposed　to　lay　any　new　tax　upon　sugar；　our　sugar　planters

have　frequently　complained　that　the　whole　weight　of　such　taxes

fell；　not　upon　the　consumer；　but　upon　the　producer；　they　never

having　been　able　to　raise　the　price　of　their　sugar　after　the　tax

higher　than　it　was　before。　The　price　had；　it　seems；　before　the

tax　been　a　monopoly　price；　and　the　argument　adduced　to　show　that

sugar　was　an　improper　subject　of　taxation　demonstrated；　perhaps；

that　it　was　a　proper　one；　the　gains　of　monopolists；　whenever　they

can　be　come　at；　being　certainly　of　all　subjects　the　most　proper。

But　the　ordinary　price　of　barley　has　never　been　a　monopoly　price；

and　the　rent　and　profit　of　barley　land　have　never　been　above

their　natural　proportion　to　those　of　other　equally　fertile　and

equally　well…cultivated　land。　The　different　taxes　which　have　been

imposed　upon　malt；　beer；　and　ale　have　never　lowered　the　price　of

barley；　have　never　reduced　the　rent　and　profit　of　barley　land。

The　price　of　malt　to　the　brewer　has　constantly　risen　in

proportion　to　the　taxes　imposed　upon　it；　and　those　taxes；

together　with　the　different　duties　upon　beer　and　ale；　have

constantly　either　raised　the　price；　or　what　comes　to　the　same

thing；　reduced　the　quality　of　those　commodities　to　the　consumer。

The　final　payment　of　those　taxes　has　fallen　constantly　upon　the

consumer；　and　not　upon　the　producer。

　　　　　The　only　people　likely　to　suffer　by　the　change　of　system

here　proposed　are　those　who　brew　for　their　own　private　use。　But

the　exemption　which　this　superior　rank　of　people　at　present　enjoy

from　very　heavy　taxes　which　are　paid　by　the　poor　labourer　and

artificer　is　surely　most　unjust　and　unequal；　and　ought　to　be

taken　away；　even　though　this　change　was　never　to　take　place。　It

has　probably　been　the　interest　of　this　superior　order　of　people；

however；　which　has　hitherto　prevented　a　change　of　system　that

could　not　well　fail　both　to　increase　the　revenue　and　to　relieve

the　people。

　　　　　Besides　such　duties　as　those　of　customs　and　excise　above

mentioned；　there　are　several　others　which　affect　the　price　of

goods　more　unequally　and　more　indirectly。　Of　this　kind　are　the

duties　which　in　French　are　called　Peages；　which　in　old　Saxon

times　were　called　Duties　of　Passage；　and　which　seem　to　have　been

originally　established　for　the　same　purpose　as　our　turnpike

tolls；　or　the　tolls　upon　our　canals　and　navigable　rivers；　for　the

maintenance　of　the　road　or　of　the　navigation。　Those　duties；　when

applied　to　such　purposes；　are　most　properly　imposed　according　to

the　bulk　or　weight　of　the　goods。　As　they　were　originally　local

and　provincial　duties；　applicable　to　local　and　provincial

purposes；　the　administration　of　them　was　in　most　cases　entrusted

to　the　particular　town；　parish；　or　lordship　in　which　they　were

levied；　such　communities　being　in　some　way　or　other　supposed　to

be　accountable　for　the　application。　The　sovereign；　who　is

altogether　unaccountable；　has　in　many　countries　assumed　to

himself　the　administration　of　those　duties；　and　though　he　has　in

most　cases　enhanced　very　much　the　duty；　he　has　in　many　entirely

neglected　the　application。　If　the　turnpike　tolls　of　Great　Britain

should　ever　become　one　of　the　resources　of　government；　we　may

learn；　by　the　example　of　many　other　nations；　what　would　probably

be　the　consequence。　Such　tolls　are　no　doubt　finally　paid　by　the

consumer；　but　the　consumer　is　not　taxed　in　proportion　to　his

expense　when　he　pays；　not　according　to　the　value；　but　according

to　the　bulk　or　weight　of　what　he　consumes。　When　such　duties　are

imposed；　not　according　to　the　bulk　or　weight；　but　according　to

the　supposed　value　of　the　goods；　they　become　properly　a　sort　of

inland　customs　or　excises　which　obstruct　very　much　the　most

important　of　all　branches　of　commerce；　the　interior　commerce　of

the　country。

　　　　　In　some　small　states　duties　similar　to　those　passage　duties

are　imposed　upon　goods　carried　across　the　territory；　either　by

land　or　by　water；　from　one　foreign　country　to　another。　These　are

in　some　countries　called　transit…duties。　Some　of　the　little

Italian　states　which　are　situated　upon　the　Po　and　the　rivers

which　run　into　it　derive　some　revenue　from　duties　of　this　kind

which　are　paid　altogether　by　foreigners；　and　which；　perhaps；　are

the　only　duties　that　one　state　can　impose　upon　the　subjects　of

another　without　obstructing　in　any　respect　the　industry　or

commerce　of　its　own。　The　most　important　transit…duty　in　the　world

is　that　levied　by　the　King　of　Denmark　upon　all　merchant　ships

which　pass　through　the　Sound。

　　　　　Such　taxes　upon　luxuries　as　the　greater　part　of　the　duties

of　customs　and　excise；　though　they　all　fall　indifferently　upon

every　different　species　of　revenue；　and　are　paid　finally；　or

without　any　retribution；　by　whoever　consumes　the　commodities　upon

which　they　are　imposed；　yet　they　do　not　always　fall　equally　or

proportionably　upon　the　revenue　of　every　individual。　As　every

man's　humour　regulates　the　degree　of　his　consumption；　every　man

contributes　rather　according　to　his　humour　than　in　proportion　to

his　revenue；　the　profuse　contribute　more；　the　parsimonious　less；

than　their　proper　proportion。　During　the　minority　of　a　man　of

great　fortune　he　contributes　commonly　very　little；　by　his

consumption；　towards　the　support　of　that　state　from　whose

protection　he　derives　a　great　revenue。　Those　who　live　in　another

country　contribute　nothing；　by　their　consumption；　towards　the

support　of　the　government　of　that　country　in　which　is　situated

the　source　of　their　revenue。　If　in　this　latter　country　there

should　be　no　land…tax；　nor　any　considerable　duty　upon　the

transference　either　of　movable　or　of　immovable　property；　as　is

the　case　in　Ireland；　such　absentees　may　derive　a　great　revenue

from　the　protection　of　a　government　to　the　support　of　which　they

do　not　contribute　a　single　shilling。　This　inequality　is　likely　to

be　greatest　in　a　country　of　which　the　government　is　in　some

respects　subordinate　and　dependent　upon　that　of　some　other。　The

people　who　possess　the　most　extensive　property　in　the　dependent

will　in　this　case　generally　choose　to　live　in　the　governing

country。　Ireland　is　precisely　in　this　situation；　and　we　cannot；

therefore；　wonder　that　the　proposal　of　a　tax　upon　absentees

should　be　so　very　popular　in　that　country。　It　might；　perhaps；　be

a　little　difficult　to　ascertain　either　what　sort　or　what　degree

of　absence　would　subject　a　man　to　be　taxed　as　an　absentee；　or　at

what　precise　time　the　tax　should　either　begin　or　end。　If　you

except；　however；　this　very　peculiar　situation；　any　inequality　in

the　contribution　of　individuals　which　can　arise　from　such　taxes

is　much　more　than　compensated　by　the　very　circumstance　which

occasions　that　inequality…　the　circumstance　that　every　man's

contribution　is　altogether　voluntary；　it　being　altogether　in　his

power　either　to　consume　or　not　to　consume　the　commodity　taxed。

Where　such　taxes；　therefore；　are　properly　assessed；　and　upon

proper　commodities；　they　are　paid　with　less　grumbling　than　any

other。　When　they　are　advanced　by　the　merchant　or　manufacturer；

the　consumer；　who　finally　pays　them；　soon　comes　to　confound　them

with　the　price　of　the　commodities；　and　almost　forgets　that　he

pays　any　tax。

　　　　　Such　taxes　are　or　may　be　perfectly　certain；　or　may　be

assessed　so　as　to　leave　no　doubt　concerning　either　what　ought　to

be　paid；　or　when　it　ought　to　be　paid；　concerning　either　the

quantity　or　the　time　of　payment。　Whatever　uncertainty　there　may

sometimes　be；　either　in　the　duties　of　customs　in　Great　Britain；

or　in　other　duties　of　the　same　kind　in　other　countries；　it　cannot

arise　from　the　nature　of　those　duties；　but　from　the　inaccurate　or

unskilful　manner　in　which　the　law　that　imposes　them　is　expressed。

　　　　　Taxes　upon　luxuries　generally　are；　and　always　may　be；　paid

piecemeal；　or　in　proportion　as　the　contributors　have　occasion　to

purchase　the　goods　upon　which　they　are　imposed。　In　the　time　and

mode　of　payment　they　are；　or　may　be；　of　all　taxes　the　most

convenient。　Upon　the　whole；　such　taxes；　are；　perhaps；　as

agreeable　to　the　three　first　of　the　four　general　maxims

concerning　taxation　as　any　other。　They　offend　in　every　respect

against　the　fourth。

　　　　　Such　taxes；　in　proportion　to　what　they　bring　into　the　public

treasury　of　the　state；　always　take　out　or　keep　out　of　the　pockets

of　the　people　more　than　almost　any　other　taxes。　They　seem　to　do

this　in　all　the　four　different　ways　in　which　it　is　possible　to　do

it。

　　　　　First；　the　levying　of　such　taxes；　even　when　imposed　in　the

most　judicious　manner；　requires　a　great　number　of　custom…house

and　excise　officers；　whose　salaries　and　perquisites　are　a　real

tax　upon　the　people；　which　brings　nothing　into　the　treasury　of

the　state。　This　expense；　however；　it　must　be　acknowledged；　is

more　moderate　in　Great　Britain　than　in　most　other　countries。　In

the　year　which　ended　on　the　5th　of　July　1775；　the　gross　produce

of　the　different　duties；　under　the　management　of　the

commissioners　of　excise　in　England；　amounted　to　L5；507；308　18s。　8

1/4d。；　which　was　levied　at　an　expense　of　little　more　than　five

and　a