wealbk05-第66章

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

produce　of　another；　the　cheaper　they　necessarily　sell　that　part

of　their　own　surplus　produce　with　which；　or；　what　comes　to　the

same　thing；　with　the　price　of　which　they　buy　it。　That　part　of

their　own　surplus　produce　becomes　of　less　value　to　them；　and　they

have　less　encouragement　to　increase　its　quantity。　All　taxes　upon

consumable　commodities；　therefore；　tend　to　reduce　the　quantity　of

productive　labour　below　what　it　otherwise　would　be；　either　in

preparing　the　commodities　taxed；　if　they　are　home　commodities；　or

in　preparing　those　with　which　they　are　purchased；　if　they　are

foreign　commodities。　Such　taxes；　too；　always　alter；　more　or　less；

the　natural　direction　of　national　industry；　and　turn　it　into　a

channel　always　different　from；　and　generally　less　advantageous

than　that　in　which　it　would　have　run　of　its　own　accord。

　　　　　Thirdly；　the　hope　of　evading　such　taxes　by　smuggling　gives

frequent　occasion　to　forfeitures　and　other　penalties　which

entirely　ruin　the　smuggler；　a　person　who；　though　no　doubt　highly

blamable　for　violating　the　laws　of　his　country；　is　frequently

incapable　of　violating　those　of　natural　justice；　and　would　have

been；　in　every　respect；　an　excellent　citizen　had　not　the　laws　of

his　country　made　that　a　crime　which　nature　never　meant　to　be　so。

In　those　corrupted　governments　where　there　is　at　least　a　general

suspicion　of　much　unnecessary　expense；　and　great　misapplication

of　the　public　revenue；　the　laws　which　guard　it　are　little

respected。　Not　many　people　are　scrupulous　about　smuggling　when；

without　perjury；　they　can　find　any　easy　and　safe　opportunity　of

doing　so。　To　pretend　to　have　any　scruple　about　buying　smuggled

goods；　though　a　manifest　encouragement　to　the　violation　of　the

revenue　laws；　and　to　the　perjury　which　almost　always　attends　it；

would　in　most　countries　be　regarded　as　one　of　those　pedantic

pieces　of　hypocrisy　which；　instead　of　gaining　credit　with

anybody；　serve　only　to　expose　the　person　who　affects　to　practise

them　to　the　suspicion　of　being　a　greater　knave　than　most　of　his

neighbours。　By　this　indulgence　of　the　public；　the　smuggler　is

often　encouraged　to　continue　a　trade　which　he　is　thus　taught　to

consider　as　in　some　measure　innocent；　and　when　the　severity　of

the　revenue　laws　is　ready　to　fall　upon　him；　he　is　frequently

disposed　to　defend　with　violence　what　he　has　been　accustomed　to

regard　as　his　just　property。　From　being　at　first；　perhaps；　rather

imprudent　than　criminal；　he　at　last　too　often　becomes　one　of　the

hardiest　and　most　determined　violators　of　the　laws　of　society。　By

the　ruin　of　the　smuggler；　his　capital；　which　had　before　been

employed　in　maintaining　productive　labour；　is　absorbed　either　in

the　revenue　of　the　state　or　in　that　of　the　revenue　officer；　and

is　employed　in　maintaining　unproductive；　to　the　diminution　of　the

general　capital　of　the　society　and　of　the　useful　industry　which

it　might　otherwise　have　maintained。

　　　　　Fourthly；　such　taxes；　by　subjecting　at　least　the　dealers　in

the　taxed　commodities　to　the　frequent　visits　and　odious

examination　of　the　tax…gatherers；　expose　them　sometimes；　no

doubt；　to　some　degree　of　oppression；　and　always　to　much　trouble

and　vexation；　and　though　vexation；　as　has　already　been　said；　is

not；　strictly　speaking；　expense；　it　is　certainly　equivalent　to

the　expense　at　which　every　man　would　be　willing　to　redeem　himself

from　it。　The　laws　of　excise；　though　more　effectual　for　the

purpose　for　which　they　were　instituted；　are；　in　this　respect；

more　vexatious　than　those　of　the　customs。　When　a　merchant　has

imported　goods　subject　to　certain　duties　of　customs；　when　he　has

paid　those　duties；　and　lodged　the　goods　in　his　warehouse；　he　is

not　in　most　cases　liable　to　any　further　trouble　or　vexation　from

the　custom…house　officer。　It　is　otherwise　with　goods　subject　to

duties　of　excise。　The　dealers　have　no　respite　from　the　continual

visits　and　examination　of　the　excise　officers。　The　duties　of

excise　are；　upon　this　account；　more　unpopular　than　those　of　the

customs；　and　so　are　the　officers　who　levy　them。　Those　officers；

it　is　pretended；　though　in　general；　perhaps；　they　do　their　duty

fully　as　well　as　those　of　the　customs；　yet　as　that　duty　obliges

them　to　be　frequently　very　troublesome　to　some　of　their

neighbours；　commonly　contract　a　certain　hardness　of　character

which　the　others　frequently　have　not。　This　observation；　however；

may　very　probably　be　the　mere　suggestion　of　fraudulent　dealers

whose　smuggling　is　either　prevented　or　detected　by　their

diligence。

　　　　　The　inconveniencies；　however；　which　are；　perhaps；　in　some

degree　inseparable　from　taxes　upon　consumable　commodities；　fall

as　light　upon　the　people　of　Great　Britain　as　upon　those　of　any

other　country　of　which　the　government　is　nearly　as　expensive。　Our

state　is　not　perfect；　and　might　be　mended；　but　it　is　as　good　or

better　than　that　of　most　of　our　neighbours。

　　　　　In　consequence　of　the　notion　that　duties　upon　consumable

goods　were　taxes　upon　the　profits　of　merchants；　those　duties

have；　in　some　countries；　been　repeated　upon　every　successive　sale

of　the　goods。　If　the　profits　of　the　merchant　importer　or　merchant

manufacturer　were　taxed；　equality　seemed　to　require　that　those　of

all　the　middle　buyers　who　intervened　between　either　of　them　and

the　consumer　should　likewise　be　taxed。　The　famous　alcavala　of

Spain　seems　to　have　been　established　upon　this　principle。　It　was

at　first　a　tax　of　ten　per　cent；　afterwards　of　fourteen　per　cent；

and　is　at　present　of　only　six　per　cent　upon　the　sale　of　every

sort　of　property　whether　movable　or　immovable；　and　it　is　repeated

every　time　the　property　is　sold。　The　levying　of　this　tax　requires

a　multitude　of　revenue　officers　sufficient　to　guard　the

transportation　of　goods；　not　only　from　one　province　to　another；

but　from　one　shop　to　another。　It　subjects　not　only　the　dealers　in

some　sorts　of　goods；　but　those　in　all　sorts；　every　farmer；　every

manufacturer；　every　merchant　and　shopkeeper；　to　the　continual

visits　and　examination　of　the　tax…gatherers。　Through　the　greater

part　of　a　country　in　which　a　tax　of　this　kind　is　established

nothing　can　be　produced　for　distant　sale。　The　produce　of　every

part　of　the　country　must　be　proportioned　to　the　consumption　of

the　neighborhood。　It　is　to　the　alcavala；　accordingly；　that

Ustaritz　imputes　the　ruin　of　the　manufactures　of　Spain。　He　might

have　imputed　to　it　likewise　the　declension　of　agriculture；　it

being　imposed　not　only　upon　manufactures；　but　upon　the　rude

produce　of　the　land。

　　　　　In　the　kingdom　of　Naples　there　is　a　similar　tax　of　three　per

cent　upon　the　value　of　all　contracts；　and　consequently　upon　that

of　all　contracts　of　sale。　It　is　both　lighter　than　the　Spanish

tax；　and　the　greater　part　of　towns　and　parishes　are　allowed　to

pay　a　composition　in　lieu　of　it。　They　levy　this　composition　in

what　manner　they　please；　generally　in　a　way　that　gives　no

interruption　to　the　interior　commerce　of　the　place。　The

Neapolitan　tax；　therefore；　is　not　near　so　ruinous　as　the　Spanish

one。

　　　　　The　uniform　system　of　taxation　which；　with　a　few　exceptions

of　no　great　consequence；　takes　place　in　all　the　different　parts

of　the　United　Kingdom　of　Great　Britain；　leaves　the　interior

commerce　of　the　country；　the　inland　and　coasting　trade；　almost

entirely　free。　The　inland　trade　is　almost　perfectly　free；　and　the

greater　part　of　goods　may　be　carried　from　one　end　of　the　kingdom

to　the　other　without　requiring　any　permit　or　let…pass；　without

being　subject　to　question；　visit；　or　examination　from　the　revenue

officers。　There　are　a　few　exceptions；　but　they　are　such　as　can

give　no　interruption　to　any　important　branch　of　the　inland

commerce　of　the　country。　Goods　carried　coastwise；　indeed；　require

certificates　or　coast…cockets。　If　you　except　coals；　however；　the

rest　are　almost　all　duty…free。　This　freedom　of　interior　commerce；

the　effect　of　the　uniformity　of　the　system　of　taxation；　is

perhaps　one　of　the