98 ON TAXATION 



particular form of revenue has been tapped, and 

 upon the whole the population is now more 

 sober than formerly. A day may come when 

 there is no longer a revenue to be thus gathered, 

 but it must be, indeed, a distant day; years 

 many must pass before mankind has thoroughly 

 dried out, or washed out, or taxed out the crav- 

 ing inherited through one hundred generations 

 from ancestors who found out, as the people of 

 every barbarous race, of every lonely island, 

 have found out — though they have found out little 

 else — that from some form or other of vegeta- 

 tion could be made a stupefying drink, by which, 

 when enough was swallowed, came forgetfulness, 

 senselessness, oblivion. 



To many people it appears axiomatic that all 

 luxuries and most amusements should be reckoned 

 as representing capital of the first class, and 

 should be taxed accordingly ; open letters to 

 chancellors of the exchequer sometimes advocate 

 this course. One form of luxury is at present 

 very heavily taxed. Tobacco smoking is, no 

 doubt, a luxury — perhaps the greatest luxury as 

 yet discovered. It is conveniently taxed because 

 a great revenue results, and every one knows pre- 

 cisely what he pays, and can, by moderating his 

 enjoyment, keep the payment as low as he 

 chooses. The duty is likewise easily collected. 

 Tobacco may therefore be looked upon as repre- 

 senting capital of the first class. Tobacco smok- 

 ing is a sedative, and, as such, indulged in 

 moderation, probably does no harm ; but it does 

 harm when the practice is begun in 3'outh, 



