TAX. 



The duties \ipon the cheaper I'.ixuri-'s of home produce 

 deftincd for home confumption, fall pretty equally upon 

 people of all ranks in proportion to tlicir refpeftive expence. 

 The poor pay the duties upon milt, liops, beer, and ale, 

 upon their own confumption : the rich, upon both their own 

 confumption and that of their fervants. 



The whole confumption of the inferior ranks of people, or 

 of thofe beloVv the middling rank, it 'hiuft be obferved, is in 

 every country much greater, not only in quantity, but in 

 value, tlian that of the middling and of thofe above the mid- 

 dhng rank. The whole expence of the inf.'rior is much 

 greater than that of the fuperior ranks. Although the ex- 

 pe.Tce of people of inferior ranks, taking them individually, 

 is very fmaU, yet the whole mafs of it, taking them collec- 

 tively, amounts always to by much the lurgcfl portion of the 

 whole expence of the fociety ; what rurnains, of the annual 

 produce of the land and labour of the country for the con- 

 fumption of the fuperior ranks, being always much Icfs, not 

 only in quantity but in value. The taxes upon expence, 

 therefore, which fall chiefly upon that of the fuperior ranks 

 of people, upon the fmaller portion of the anr.ual produce, 

 are likely to be much lefs produftive than either tliofe which 

 fall indifferently upon the expence of all ranks, or even thofe 

 which fall chiefly upon that of the inferior ranks ; than 

 either thofe which fall indifferently upon the whole annual 

 produce, or thofe which fall chiefly upon the larger portion 

 of it. 



The bell taxes, fays Mr. Hume, (vol. i. Eff. 8.) are fuch 

 as are levied upon confumptions, efpecially thofe of luxury ; 

 becaufe fuch taxes are leaft felt by the people. They feem, 

 in fome meafure, voluntary : fince a man may chufe how 

 far he will ufe the commodity which is taxed. They are 

 paid gradually and infenfibly ; they naturally produce fo- 

 briety and frugality, if judicioufly impofed ; and being com- 

 pounded with the natural price of the commodity, they are 

 fcarcely perceived by the confumers. Their only difad- 

 vantage is, that they are expenfive in levying. Taxes upon 

 pofieffions are levied without expence ; but they have every 

 other difadvantage. Moft. ftates, however, are obhged to 

 have recourfe to them, in order to fupply the deficiencies of 

 the other. When a tax is laid upon commodities which are 

 confumed by the common people, the neceflary confequence 

 may feem to be, either that the poor mull retrench fome- 

 thmgfrom their way of hving, or raife their wages, fo as to 

 make the burden of the tax fall upon the rich ; but there is 

 a third confequence, which often follows upon taxes, namely, 

 that the poor increafe their induftry, perform more work, 

 and live as well as before, without demanding more for their 

 labour. Where taxes are moderate, are laid on gradually, 

 and do not afFeft the neceflaries of life, this confequence 

 naturally follows ; and it is certain, that fuch difficulties 

 often ferve to excite the induftry of a people, and render 

 them more opulent and laborious than others, who enjoy the 

 greateft. advantages. The moft pernicious of all taxes are 

 the arbitrary : they are commonly converted, by their ma- 

 nageinent, into punifliments on induftry ; and, alfo, by their 

 unavoidable inequality, are more grievous than the real 

 burden which they impofe. Poll-taxes are commonly arbi- 

 trary. A duty upon commodities checks itfelf; and a 

 prince will find, that an increafe of the impoft is no increafe of 

 his revenue. 



After all the proper fubjefts of taxation have been ex- 

 haufted, if the exigencies of the ftate ftill continue to require 

 new taxes, they muft be impofed upon improper ones. It 

 has been well obferved, "that opprefGve taxation is a 

 morriler, which, after devouring every other thing, devours 

 Itfelf at laft." " 



The taxes wliich are raifed on the Britifh fubjedl are cither 

 annual or perpetual. The ufual annual taxes are thofe upon 

 land and malt. 



The firft of thefe is the land-tax, for an account of which 

 fee Laxd-/<7.v. 



See alfo Hidage, Scutage, Talliagk, Te;. th. Fif- 

 teenth, and SucsiDY. 



The other annual tax is the malt-tax, which is a fum 

 raifed every year by parliament ever fince 1697. See 

 Malt. 



The perpetual taxes are the cuftoms, which are a tax im- 

 mediately paid by the merchant, although ultimately by the 

 confumer (ft- Customs) ; the excife-duty, which is an in- 

 land inipof:Lio;i, paid fometimes upon the confumption of the 

 commodity, or frequently upon the retail fale, which is th? 

 laft ftage befcre the confumption (fee Excise) ; the duty 

 upon fait : that for the carriage of letters or pojl ; t\\ej?iimf>- 

 dutifs ; the duty upon houfes and tu'witoius ; the duty 

 arifing from licences to h^ickxicy -coaches and chairs in 

 Loudon, and tl.e parts adjacent ; and the duty upon offices 

 and penfions. See Land-/ijx, &c. &c. 



The alTefled taxes comprehend thofe on windows, houfes, 

 fervants, carriages, horfes and mules, dogs, horfe-dealers, 

 hair-powder, armorial bearings, and game licences. Fot 

 thofe on windows, fee the following fchedule. 



Schedule (A.) 48 G. III. c. 55. 



Number of windows accordin;; 10 which the duties Ihall 

 he charged . 



Not more than 6 windows or lights (except in 

 fuch houfes which fhall be worth the rent 

 of 5/. by the year, and fhall be charged to 

 the duty mentioned in Schedule (B.), ac- 

 cording to the rent thereof) 



Not more than 6 windows or lights, if of the 

 value before-mentioned, and charged to the 

 faid duty accordingly - - - . 

 7 windows or lights - , - 



Dulles. 

 i' s. d. 



066 



