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！
neglected the application。 If the turnpike tolls of Great Britain
should ever become one of the resources of government； we may
learn； by the example of many other nations； what would probably
be the consequence。 Such tolls are no doubt finally paid by the
consumer； but the consumer is not taxed in proportion to his
expense when he pays； not according to the value； but according
to the bulk or weight of what he consumes。 When such duties are
imposed； not according to the bulk or weight； but according to
the supposed value of the goods； they become properly a sort of
inland customs or excises which obstruct very much the most
important of all branches of commerce； the interior commerce of
the country。
In some small states duties similar to those passage duties
are imposed upon goods carried across the territory； either by
land or by water； from one foreign country to another。 These are
in some countries called transit…duties。 Some of the little
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