wealbk05-第58章

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upon　the　landlords；　who　always　pay　in　a　double　capacity；　in　that

of　landlords　by　the　reduction　of　their　rent；　and　in　that　of　rich

consumers　by　the　increase　of　their　expense。　The　observation　of

Sir　Matthew　Decker；　that　certain　taxes　are；　in　the　price　of

certain　goods；　sometimes　repeated　and　accumulated　four　or　five

times；　is　perfectly　just　with　regard　to　taxes　upon　the

necessaries　of　life。　In　the　price　of　leather；　for　example；　you

must　pay　not　only　for　the　tax　upon　the　leather　of　your　own　shoes；

but　for　a　part　of　that　upon　those　of　the　shoemaker　and　the

tanner。　You　must　pay；　too；　for　the　tax　upon　the　salt；　upon　the

soap；　and　upon　the　candles　which　those　workmen　consume　while

employed　in　your　service；　and　for　the　tax　upon　the　leather　which

the　salt…maker；　the　soap…maker；　and　the　candle…maker　consume

while　employed　in　their　service。

　　　　　In　Great　Britain；　the　principal　taxes　upon　the　necessaries

of　life　are　those　upon　the　four　commodities　just　now　mentioned；

salt；　leather；　soap；　and　candles。

　　　　　Salt　is　a　very　ancient　and　a　very　universal　subject　of

taxation。　It　was　taxed　among　the　Romans；　and　it　is　so　at　present

in；　I　believe；　every　part　of　Europe。　The　quantity　annually

consumed　by　any　individual　is　so　small；　and　may　be　purchased　so

gradually；　that　nobody；　it　seems　to　have　been　thought；　could　feel

very　sensibly　even　a　pretty　heavy　tax　upon　it。　It　is　in　England

taxed　at　three　shillings　and　fourpence　a　bushel…　about　three

times　the　original　price　of　the　commodity。　In　some　other

countries　the　tax　is　still　higher。　Leather　is　a　real　necessary　of

life。　The　use　of　linen　renders　soap　such。　In　countries　where　the

winter　nights　are　long；　candles　are　a　necessary　instrument　of

trade。　Leather　and　soap　are　in　Great　Britain　taxed　at　three

halfpence　a　pound；　candles　at　a　penny；　taxes　which；　upon　the

original　price　of　leather；　may　amount　to　about　eight　or　ten　per

cent；　upon　that　of　soap　to　about　twenty　or　five…and…twenty　per

cent；　and　upon　that　of　candles　to　about　fourteen　or　fifteen　per

cent；　taxes　which；　though　lighter　than　that　upon　salt；　are　still

very　heavy。　As　all　those　four　commodities　are　real　necessaries　of

life；　such　heavy　taxes　upon　them　must　increase　somewhat　the

expense　of　the　sober　and　industrious　poor；　and　must　consequently

raise　more　or　less　the　wages　of　their　labour。

　　　　　In　a　country　where　the　winters　are　so　cold　as　in　Great

Britain；　fuel　is；　during　that　season；　in　the　strictest　sense　of

the　word；　a　necessary　of　life；　not　only　for　the　purpose　of

dressing　victuals；　but　for　the　comfortable　subsistence　of　many

different　sorts　of　workmen　who　work　within　doors；　and　coals　are

the　cheapest　of　all　fuel。　The　price　of　fuel　has　so　important　an

influence　upon　that　of　labour　that　all　over　Great　Britain

manufactures　have　confined　themselves　principally　to　the　coal

countries；　other　parts　of　the　country；　on　account　of　the　high

price　of　this　necessary　article；　not　being　able　to　work　so　cheap。

In　some　manufactures；　besides；　coal　is　a　necessary　instrument　of

trade；　as　in　those　of　glass；　iron；　and　all　other　metals。　If　a

bounty　could　in　any　case　be　reasonable；　it　might　perhaps　be　so

upon　the　transportation　of　coals　from　those　parts　of　the　country

in　which　they　abound　to　those　in　which　they　are　wanted。　But　the

legislature；　instead　of　a　bounty；　has　imposed　a　tax　of　three

shillings　and　threepence　a　ton　upon　coal　carried　coastways；　which

upon　most　sorts　of　coal　is　more　than　sixty　per　cent　of　the

original　price　at　the　coal…pit。　Coals　carried　either　by　land　or

by　inland　navigation　pay　no　duty。　Where　they　are　naturally　cheap；

they　are　consumed　duty　free：　where　they　are　naturally　dear；　they

are　loaded　with　a　heavy　duty。

　　　　　Such　taxes；　though　they　raise　the　price　of　subsistence；　and

consequently　the　wages　of　labour；　yet　they　afford　a　considerable

revenue　to　government　which　it　might　not　be　easy　to　find　in　any

other　way。　There　may；　therefore；　be　good　reasons　for　continuing

them。　The　bounty　upon　the　exportation　of　corn；　so　far　as　it　tends

in　the　actual　state　of　tillage　to　raise　the　price　of　that

necessary　article；　produces　all　the　like　bad　effects；　and　instead

of　affording　any　revenue；　frequently　occasions　a　very　great

expense　to　government。　The　high　duties　upon　the　importation　of

foreign　corn；　which　in　years　of　moderate　plenty　amount　to　a

prohibition；　and　the　absolute　prohibition　of　the　importation

either　of　live　cattle　or　of　salt　provisions；　which　takes　place　in

the　ordinary　state　of　the　law；　and　which；　on　account　of　the

scarcity；　is　at　present　suspended　for　a　limited　time　with　regard

to　Ireland　and　the　British　plantations；　have　all　the　bad　effects

of　taxes　upon　the　necessaries　of　life；　and　produce　no　revenue　to

government。　Nothing　seems　necessary　for　the　repeal　of　such

regulations　but　to　convince　the　public　of　the　futility　of　that

system　in　consequence　of　which　they　have　been　established。

　　　　　Taxes　upon　the　necessaries　of　life　are　much　higher　in　many

other　countries　than　in　Great　Britain。　Duties　upon　flour　and　meal

when　ground　at　the　mill；　and　upon　bread　when　baked　at　the　oven；

take　place　in　many　countries。　In　Holland　the　money　price　of　the

bread　consumed　in　towns　is　supposed　to　be　doubled　by　means　of

such　taxes。　In　lieu　of　a　part　of　them；　the　people　who　live　in　the

country　pay　every　year　so　much　a　head　according　to　the　sort　of

bread　they　are　supposed　to　consume。　Those　who　consume　wheaten

bread　pay　three　guilders　fifteen　stivers…　about　six　shillings　and

ninepence　halfpenny。　These；　and　some　other　taxes　of　the　same

kind；　by　raising　the　price　of　labour；　are　said　to　have　ruined　the

greater　part　of　the　manufactures　of　Holland。　Similar　taxes；

though　not　quite　so　heavy；　take　place　in　the　Milanese；　in　the

states　of　Genoa；　in　the　duchy　of　Modena；　in　the　duchies　of　Parma；

Placentia；　and　Guastalla；　and　in　the　ecclesiastical　state。　A

French　author　of　some　note　has　proposed　to　reform　the　finances　of

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