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different Species of Revenue
The taxes which； it is intended； should fall indifferently
upon every different species of revenue； are capitation taxes；
and taxes upon consumable commodities。 These must be paid
indifferently from whatever revenue the contributors may possess；
from the rent of their land； from the profits of their stock； or
from the wages of their labour。
Capitation Taxes
Capitation taxes； if it is attempted to proportion them to
the fortune or revenue of each contributor； become altogether
arbitrary。 The state of a man's fortune varies from day to day；
and without an inquisition more intolerable than any tax； and
renewed at least once every year； can only be guessed at。 His
assessment； therefore； must in most cases depend upon the good or
bad humour of his assessors； and must； therefore； be altogether
arbitrary and uncertain。
Capitation taxes； if they are proportioned not to the
supposed fortune； but to the rank of each contributor； become
altogether unequal； the degrees of fortune being frequently
unequal in the same degree of rank。
Such taxes； therefore； if it is attempted to render them
equal； become altogether arbitrary and uncertain； and if it is
attempted to render them certain and not arbitrary； become
altogether unequal。 Let the tax be light or heavy； uncertainty is
always a great grievance。 In a light tax a considerable degree of
inequality may be supported； in a heavy one it is altogether
intolerable。
In the different poll…taxes which took place in England
during the reign of William III the contributors were； the
greater part of them； assessed according to the degree of their
rank； as dukes； marquisses； earls； viscounts； barons； esquires；
gentlemen； the eldest and youngest sons of peers； etc。 All
shopkeepers and tradesmen worth more than three hundred pounds；
that is； the better sort of them； were subject to the same
assessment； how great soever might be the difference in their
fortunes。 Their rank was more considered than their fortune。
Several of those who in the first poll…tax were rated according
to their supposed fortune were afterwards rated according to
their rank。 Serjeants； attorneys； and proctors at law； who in the
first poll…tax were assessed at three shillings in the pound of
their supposed income； were afterwards assessed as gentlemen。 In
the assessment of a tax which was not very heavy； a considerable
degree of inequality had been found less insupportable than any
degree of uncertainty。
In the capitation which has been levied in France without
any interruption since the beginning of the present century； the
highest orders of people are rated according to their rank by an
invariable tariff； the lower orders of people； according to what
is supposed to be their fortune； by an assessment which varies
from year to year。 The officers of the king's court； the judges
and other officers in the superior courts of justice； the
officers of the troops； etc。； are assessed in the first manner。
The inferior ranks of people in the provinces are assessed in the
second。 In France the great easily submit to a considerable
degree of inequality in a tax which； so far as it affects them；
is not a very heavy one； but could not brook the arbitrary
assessment of an intendant。 The inferior ranks of people must； in
that country； suffer patiently the usage which their superiors
think proper to give them。
In England the different poll…taxes never produced the sum
which had been expected from them； or which； it was supposed；
they might have produced； had they been exactly levied。 In France
the capitation always produces the sum expected from it。 The mild
government of England； when it assessed the different ranks of
people to the poll…tax； contented itself with what that
assessment happened to produce； and required no compensation for
the loss which the state might sustain either by those who could
not pay； or by those who would not pay （for there were many
such）； and who； by the indulgent execution of the law； were not
forced to pay。 The more severe government of France assesses upon
each generality a certain sum； which the intendant must find as
he can。 If any province complains of being assessed too high； it
may； in the assessment of next year； obtain an abatement
proportioned to the overcharge of the year before。 But it must
pay in the meantime。 The intendant； in order to be sure of
finding the sum assessed upon his generality； was empowered to
assess it in a larger sum that the failure or inability of some
of the contributors might be compensated by the overcharge of the
rest； and till 1765 the fixation of this surplus assessment was
left altogether to his discretion。 In that year； indeed； the
council assumed this power to itself。 In the capitation of the
provinces； it is observed by the perfectly well…informed author
of the Memoires upon the impositions in France； the proportion
which falls upon the nobility； and upon those whose privileges
exempt them from the taille； is the least considerable。 The
largest falls upon those subject to the taille； who are assessed
to the capitation at so much a pound of what they pay to that
other tax。
Capitation taxes； so far as they are levied upon the lower
ranks of people； are direct taxes upon the wages of labour； and
are attended with all the inconveniences of such taxes。
Capitation taxes are levied at little expense； and； where
they are rigorously exacted； afford a very sure revenue to the
state。 It is upon this account that in countries where the ease；
comfort； and security of the inferior ranks of people are little
attended to； capitation taxes are very common。 It is in general；
however； but a small part of the public revenue which； in a great
empire； has ever been drawn from such taxes； and the greatest sum
which they have ever afforded might always have been found in
some other way much more convenient to the people。
Taxes upon Consumable Commodities
The impossibility of taxing the people； in proportion to
their revenue； by any capitation； seems to have given occasion to
the invention of taxes upon consumable commodities。 The state；
not knowing how to tax； directly and proportionably； the revenue
of its subjects； endeavours to tax it indirectly by taxing their
expense； which； it is supposed； will in most cases be nearly in
proportion to their revenue。 Their expense is taxed by taxing the
consumable commodities upon which it is laid out。
Consumable commodities are either necessaries or luxuries。
By necessaries I understand not only the commodities which
are indispensably necessary for the support of life； but whatever
the custom of the country renders it indecent for creditable
people； even of the lowest order； to be without。 A linen shirt；
for example； is； strictly speaking； not a necessary of life。 The
Greeks