wealbk05-第65章

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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　half　per　cent。　From　this　gross　produce；　however；　there　must

be　deducted　what　was　paid　away　in　bounties　and　drawbacks　upon　the

exportation　of　excisable　goods；　which　will　reduce　the　net　produce

below　five　millions。*　The　levying　of　the　salt　duty；　an　excise

duty；　but　under　a　different　management；　is　much　more　expensive。

The　net　revenue　of　the　customs　does　not　amount　to　two　millions

and　a　half；　which　is　levied　at　an　expense　of　more　than　ten　per

cent　in　the　salaries　of　officers；　and　other　incidents。　But　the

perquisites　of　custom…house　officers　are　everywhere　much　greater

than　their　salaries；　at　some　ports　more　than　double　or　triple

those　salaries。　If　the　salaries　of　officers；　and　other　incidents；

therefore；　amount　to　more　than　ten　per　cent　upon　the　net　revenue

of　the　customs；　the　whole　expense　of　levying　that　revenue　may

amount；　in　salaries　and　perquisites　together；　to　more　than　twenty

or　thirty　per　cent。　The　officers　of　excise　receive　few　or　no

perquisites；　and　the　administration　of　that　branch　of　the

revenue；　being　of　more　recent　establishment；　is　in　general　less

corrupted　than　that　of　the　customs；　into　which　length　of　time　has

introduced　and　authorized　many　abuses。　By　charging　upon　malt　the

whole　revenue　which　is　at　present　levied　by　the　different　duties

upon　malt　and　malt　liquors；　a　saving；　it　is　supposed；　of　more

than　fifty　thousand　pounds　might　be　made　in　the　annual　expense　of

the　excise。　By　confining　the　duties　of　customs　to　a　few　sorts　of

goods；　and　by　levying　those　duties　according　to　the　excise　laws；

a　much　greater　saving　might　probably　be　made　in　the　annual

expense　of　the　customs。　　　　*　The　net　produce　of　that　year；　after

deducting　all　expenses　and　allowances；　amounted　to　L4；975；652

19s。　6d。　

　　　　　Secondly；　such　taxes　necessarily　occasion　some　obstruction

or　discouragement　to　certain　branches　of　industry。　As　they　always

raise　the　price　of　the　commodity　taxed；　they　so　far　discourage

its　consumption；　and　consequently　its　production。　If　it　is　a

commodity　of　home　growth　or　manufacture；　less　labour　comes　to　be

employed　in　raising　and　producing　it。　If　it　is　a　foreign

commodity　of　which　the　tax　increases　in　this　manner　the　price；

the　commodities　of　the　same　kind　which　are　made　at　home　may

thereby；　indeed；　gain　some　advantage　in　the　home　market；　and　a

greater　quantity　of　domestic　industry　may　thereby　be　turned

toward　preparing　them。　But　though　this　rise　of　price　in　a　foreign

commodity　may　encourage　domestic　industry　in　one　particular

branch；　it　necessarily　discourages　that　industry　in　almost　every

other。　The　dearer　the　Birmingham　manufacturer　buys　his　foreign

wine；　the　cheaper　he　necessarily　sells　that　part　of　his　hardware

with　which；　or；　what　comes　to　the　same　thing；　with　the　price　of

which　he　buys　it。　That　part　of　his　hardware；　therefore；　becomes

of　less　value　to　him；　and　he　has　less　encouragement　to　work　at

it。　The　dearer　the　consumers　in　one　country　pay　for　the　surplus

produc