1. 791* LixrRARy intelligei;cer. 325 



in the value of money, fiich additional taxes will be no 

 more th^n nominal. 



When t!ie circamllances of a ftate are ftationary, as 

 produfticn and confumption, or expenditure, ure equal, 

 every additional tax mull be difcharged, by a diminu- 

 tion of confumption or expenditure. 



In the declining flate of. a nation, when produce is 

 fs than expenditure, additional taxes mull be paid by 

 'le exportation of (lock ; in this cafe they will be doub- 

 ly felt by the body of the people.- 



Tndullry by the exportation of ftock will lofe a va- 

 luable inftrumeqt, and fufler by loilng the demand, 

 which the Itock, while remaining at home, made upon 

 it. 



Taxes then being ultin:iitely paid, either by an in- 

 creafe of the produce of labour, a diminution of con- 

 fumption or expenditure, or by exporting ftock, it 

 does not ajipear, will be lefs teit by the body of the 

 people, when advanced to the ftate by animpoft on wine, 

 than by a duty upon candles. 



jCertain individuals will at all times have it in their 

 power to free themfelves from the burden of taxes, by 

 throwing their lliare of it upon the fhoulders of others. 

 This depends not fo much on their rank and fituation, 

 as on the deinand for their labour, or for the ufe of 

 their property. 



The exemption therefore, that individuals mav enjoy 

 from taxes, dois not fo much depend upon the mode by 

 which it is advanced, as upon the circumftances above 

 mentioned. 



Taxes being advanced in money, and in confiderable 

 (urns, the lower clafl'es of the people not bemg pofTeffed 

 of money, cannot be fubjeclpd to-the advance of taxes. 

 Hence poll taxes have been found oppreflive ; and 

 fuch taxes are obnoxious, becaiife they are too vifible. 

 Taxes of this fpecies will generally be paid with reluc- 

 tance, and in many cafes with difficulty ; of this kind 

 :^'Ty be reckoned the window and houfe taxes. 



S f a 



