按键盘上方向键 ← 或 → 可快速上下翻页，按键盘上的 Enter 键可回到本书目录页，按键盘上方向键 ↑ 可回到本页顶部！
————未阅读完？加入书签已便下次继续阅读！
for example； is； strictly speaking； not a necessary of life。 The
Greeks and Romans lived； I suppose； very comfortably though they
had no linen。 But in the present times； through the greater part
of Europe； a creditable day…labourer would be ashamed to appear
in public without a linen shirt； the want of which would be
supposed to denote that disgraceful degree of poverty which； it
is presumed； nobody can well fall into without extreme bad
conduct。 Custom； in the same manner； has rendered leather shoes a
necessary of life in England。 The poorest creditable person of
either sex would be ashamed to appear in public without them。 In
Scotland； custom has rendered them a necessary of life to the
lowest order of men； but not to the same order of women； who may；
without any discredit； walk about barefooted。 In France they are
necessaries neither to men nor to women； the lowest rank of both
sexes appearing there publicly； without any discredit； sometimes
in wooden shoes； and sometimes barefooted。 Under necessaries；
therefore； I comprehend not only those things which nature； but
those things which the established rules of decency have rendered
necessary to the lowest rank of people。 All other things I call
luxuries； without meaning by this appellation to throw the
smallest degree of reproach upon the temperate use of them。 Beer
and ale； for example； in Great Britain； and wine； even in the
wine countries； I call luxuries。 A man of any rank may； without
any reproach； abstain totally from tasting such liquors。 Nature
does not render them necessary for the support of life； and
custom nowhere renders it indecent to live without them。
As the wages of labour are everywhere regulated； partly by
the demand for it； and partly by the average price of the
necessary articles of subsistence； whatever raises this average
price must necessarily raise those wages so that the labourer may
still be able to purchase that quantity of those necessary
articles which the state of the demand for labour； whether
increasing； stationary； or declining； requires that he should
have。 A tax upon those articles necessarily raises their price
somewhat higher than the amount of the tax； because the dealer；
who advances the tax； must generally get it back with a profit。
Such a tax must； therefore； occasion a rise in the wages of
labour proportionable to this rise of price。
It is thus that a tax upon the necessaries of life operates
exactly in the same manner as a direct tax upon the wages of
labour。 The labourer； though he may pay it out of his hand；
cannot； for any considerable time at least； be properly said even
to advance it。 It must always in the long…run be advanced to him
by his immediate employer in the advanced rate of his wages。 His
employer； if he is a manufacturer； will charge upon the price of
his goods this rise of wages； together with a profit； so that the
final payment of the tax； together with this overcharge； will
fall upon the consumer。 If his employer is a farmer； the final
payment； together with a like overcharge； will fall upon the rent
of the landlord。
It is otherwise with taxes upon what I call luxuries； even
upon those of the poor。 The rise in the price of the taxed
commodities will not necessarily occasion any rise in the wages
of labour。 A tax upon tobacco； for example； though a luxury of
the poor as well as of the rich； will not raise wages。 Though it
is taxed in England at three times； and in France at fifteen
times its original price； those high duties seem to have no
effect upon the wages of labour。 The same thing may be said of
the taxes upon tea and sugar； which in England and Holland have
become luxuries of the lowest ranks of people； and of those upon
chocolate； which in Spain is said to have become so。 The
different taxes which in Great Britain have in the course of the
present century been imposed upon spirituous liquors are not
supposed to have had any effect upon the wages of labour。 The
rise in the price of porter； occasioned by an additional tax of
three shillings upon the barrel of strong beer； has not raised
the wages of common labour in London。 These were about eighteen
pence and twenty pence a day before the tax； and they are not
more now。
The high price of such commodities does not necessarily
diminish the ability of the inferior ranks of people to bring up
families。 Upon the sober and industrious poor； taxes upon such
commodities act as sumptuary laws； and dispose them either to
moderate； or to refrain altogether from the use of superfluities
which they can no longer easily afford。 Their ability to bring up
families； in consequence of this forced frugality； instead of
being diminished； is frequently； perhaps； increased by the tax。
It is the sober and industrious poor who generally bring up the
most numerous families； and who principally supply the demand for
useful labour。 All the poor； indeed； are not sober and
industrious； and the dissolute and disorderly might continue to
indulge themselves in the use of such commodities after this rise
of price in the same manner as before without regarding the
distress which this indulgence might bring upon their families。
Such disorderly persons； however； seldom rear up numerous
families； their children generally perishing from neglect；
mismanagement； and the scantiness or unwholesomeness of their
food。 If by the strength of their constitution they survive the
hardships to which the bad conduct of their parents exposes them；
yet the example of that bad conduct commonly corrupts their
morals； so that； instead of being useful to society by their
industry； they become public nuisances by their vices and
disorders。 Though the advanced price of the luxuries of the poor；
therefore； might increase somewhat the distress of such
disorderly families； and thereby diminish somewhat their ability
to bring up children； it would not probably diminish much the
useful population of the country。
Any rise in the average price of necessaries； unless it is
compensated by a proportionable rise in the wages of labour； must
necessarily diminish more or less the ability of the poor to
bring up numerous families； and consequently to supply the demand
for useful labour； whatever may be the state of that demand；
whether increasing； stationary； or declining； or such as requires
an increasing； stationary； or declining population。
Taxes upon luxuries have no tendency to raise the price of
any other commodities except that of the commodities taxed。 Taxes
upon necessaries； by raising the wages of labour； necessarily
tend to raise the price of all manufactures； and consequently to
diminish the extent of their sale and consumption。 Taxes upon
luxuries are finally paid by the consumers of the commodities
taxed without any retribution。 They fall indifferently upon every
species of revenue； the wages of labour； the profits of stock；
and the rent of land。 Taxes upon ne