NATIONAL TAXES 63 



purposes, but sometimes incidentally, and 

 sometimes principally, taxes have been used 

 to promote other objects. Taxes have been 

 imposed as penalties or preventives. Taxes 

 on stimulants are supposed to be of this 

 character. The demand for the special 

 taxation of unoccupied building land is 

 supported partly (perhaps mainly) on the 

 idea that the penalty would throw more 

 land on the market, and thus lower its 

 price. 



Taxes have also been used to encourage 

 particular industries. Protection has been 

 given against foreign competition, and 

 bounties (the proceeds of national taxation) 

 have been given to encourage some particular 

 industries. In the past, both of these plans 

 were adopted for the benefit of agriculture. 

 One of the reasons given for the bounty on 

 corn was that land had to provide the 

 greater part of the revenue of the State, and 



