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　　　　　　　　　　　　　　　　　　　　　different　Species　of　Revenue　

　　　　　The　taxes　which；　it　is　intended；　should　fall　indifferently

upon　every　different　species　of　revenue；　are　capitation　taxes；

and　taxes　upon　consumable　commodities。　These　must　be　paid

indifferently　from　whatever　revenue　the　contributors　may　possess；

from　the　rent　of　their　land；　from　the　profits　of　their　stock；　or

from　the　wages　of　their　labour。　

　　　　　　　　　　　　　　　　　　　　　　　　　Capitation　Taxes　

　　　　　Capitation　taxes；　if　it　is　attempted　to　proportion　them　to

the　fortune　or　revenue　of　each　contributor；　become　altogether

arbitrary。　The　state　of　a　man's　fortune　varies　from　day　to　day；

and　without　an　inquisition　more　intolerable　than　any　tax；　and

renewed　at　least　once　every　year；　can　only　be　guessed　at。　His

assessment；　therefore；　must　in　most　cases　depend　upon　the　good　or

bad　humour　of　his　assessors；　and　must；　therefore；　be　altogether

arbitrary　and　uncertain。

　　　　　Capitation　taxes；　if　they　are　proportioned　not　to　the

supposed　fortune；　but　to　the　rank　of　each　contributor；　become

altogether　unequal；　the　degrees　of　fortune　being　frequently

unequal　in　the　same　degree　of　rank。

　　　　　Such　taxes；　therefore；　if　it　is　attempted　to　render　them

equal；　become　altogether　arbitrary　and　uncertain；　and　if　it　is

attempted　to　render　them　certain　and　not　arbitrary；　become

altogether　unequal。　Let　the　tax　be　light　or　heavy；　uncertainty　is

always　a　great　grievance。　In　a　light　tax　a　considerable　degree　of

inequality　may　be　supported；　in　a　heavy　one　it　is　altogether

intolerable。

　　　　　In　the　different　poll…taxes　which　took　place　in　England

during　the　reign　of　William　III　the　contributors　were；　the

greater　part　of　them；　assessed　according　to　the　degree　of　their

rank；　as　dukes；　marquisses；　earls；　viscounts；　barons；　esquires；

gentlemen；　the　eldest　and　youngest　sons　of　peers；　etc。　All

shopkeepers　and　tradesmen　worth　more　than　three　hundred　pounds；

that　is；　the　better　sort　of　them；　were　subject　to　the　same

assessment；　how　great　soever　might　be　the　difference　in　their

fortunes。　Their　rank　was　more　considered　than　their　fortune。

Several　of　those　who　in　the　first　poll…tax　were　rated　according

to　their　supposed　fortune　were　afterwards　rated　according　to

their　rank。　Serjeants；　attorneys；　and　proctors　at　law；　who　in　the

first　poll…tax　were　assessed　at　three　shillings　in　the　pound　of

their　supposed　income；　were　afterwards　assessed　as　gentlemen。　In

the　assessment　of　a　tax　which　was　not　very　heavy；　a　considerable

degree　of　inequality　had　been　found　less　insupportable　than　any

degree　of　uncertainty。

　　　　　In　the　capitation　which　has　been　levied　in　France　without

any　interruption　since　the　beginning　of　the　present　century；　the

highest　orders　of　people　are　rated　according　to　their　rank　by　an

invariable　tariff；　the　lower　orders　of　people；　according　to　what

is　supposed　to　be　their　fortune；　by　an　assessment　which　varies

from　year　to　year。　The　officers　of　the　king's　court；　the　judges

and　other　officers　in　the　superior　courts　of　justice；　the

officers　of　the　troops；　etc。；　are　assessed　in　the　first　manner。

The　inferior　ranks　of　people　in　the　provinces　are　assessed　in　the

second。　In　France　the　great　easily　submit　to　a　considerable

degree　of　inequality　in　a　tax　which；　so　far　as　it　affects　them；

is　not　a　very　heavy　one；　but　could　not　brook　the　arbitrary

assessment　of　an　intendant。　The　inferior　ranks　of　people　must；　in

that　country；　suffer　patiently　the　usage　which　their　superiors

think　proper　to　give　them。

　　　　　In　England　the　different　poll…taxes　never　produced　the　sum

which　had　been　expected　from　them；　or　which；　it　was　supposed；

they　might　have　produced；　had　they　been　exactly　levied。　In　France

the　capitation　always　produces　the　sum　expected　from　it。　The　mild

government　of　England；　when　it　assessed　the　different　ranks　of

people　to　the　poll…tax；　contented　itself　with　what　that

assessment　happened　to　produce；　and　required　no　compensation　for

the　loss　which　the　state　might　sustain　either　by　those　who　could

not　pay；　or　by　those　who　would　not　pay　（for　there　were　many

such）；　and　who；　by　the　indulgent　execution　of　the　law；　were　not

forced　to　pay。　The　more　severe　government　of　France　assesses　upon

each　generality　a　certain　sum；　which　the　intendant　must　find　as

he　can。　If　any　province　complains　of　being　assessed　too　high；　it

may；　in　the　assessment　of　next　year；　obtain　an　abatement

proportioned　to　the　overcharge　of　the　year　before。　But　it　must

pay　in　the　meantime。　The　intendant；　in　order　to　be　sure　of

finding　the　sum　assessed　upon　his　generality；　was　empowered　to

assess　it　in　a　larger　sum　that　the　failure　or　inability　of　some

of　the　contributors　might　be　compensated　by　the　overcharge　of　the

rest；　and　till　1765　the　fixation　of　this　surplus　assessment　was

left　altogether　to　his　discretion。　In　that　year；　indeed；　the

council　assumed　this　power　to　itself。　In　the　capitation　of　the

provinces；　it　is　observed　by　the　perfectly　well…informed　author

of　the　Memoires　upon　the　impositions　in　France；　the　proportion

which　falls　upon　the　nobility；　and　upon　those　whose　privileges

exempt　them　from　the　taille；　is　the　least　considerable。　The

largest　falls　upon　those　subject　to　the　taille；　who　are　assessed

to　the　capitation　at　so　much　a　pound　of　what　they　pay　to　that

other　tax。

　　　　　Capitation　taxes；　so　far　as　they　are　levied　upon　the　lower

ranks　of　people；　are　direct　taxes　upon　the　wages　of　labour；　and

are　attended　with　all　the　inconveniences　of　such　taxes。

　　　　　Capitation　taxes　are　levied　at　little　expense；　and；　where

they　are　rigorously　exacted；　afford　a　very　sure　revenue　to　the

state。　It　is　upon　this　account　that　in　countries　where　the　ease；

comfort；　and　security　of　the　inferior　ranks　of　people　are　little

attended　to；　capitation　taxes　are　very　common。　It　is　in　general；

however；　but　a　small　part　of　the　public　revenue　which；　in　a　great

empire；　has　ever　been　drawn　from　such　taxes；　and　the　greatest　sum

which　they　have　ever　afforded　might　always　have　been　found　in

some　other　way　much　more　convenient　to　the　people。　

　　　　　　　　　　　　　　Taxes　upon　Consumable　Commodities　

　　　　　The　impossibility　of　taxing　the　people；　in　proportion　to

their　revenue；　by　any　capitation；　seems　to　have　given　occasion　to

the　invention　of　taxes　upon　consumable　commodities。　The　state；

not　knowing　how　to　tax；　directly　and　proportionably；　the　revenue

of　its　subjects；　endeavours　to　tax　it　indirectly　by　taxing　their

expense；　which；　it　is　supposed；　will　in　most　cases　be　nearly　in

proportion　to　their　revenue。　Their　expense　is　taxed　by　taxing　the

consumable　commodities　upon　which　it　is　laid　out。

　　　　　Consumable　commodities　are　either　necessaries　or　luxuries。

　　　　　By　necessaries　I　understand　not　only　the　commodities　which

are　indispensably　necessary　for　the　support　of　life；　but　whatever

the　custom　of　the　country　renders　it　indecent　for　creditable

people；　even　of　the　lowest　order；　to　be　without。　A　linen　shirt；

for　example；　is；　strictly　speaking；　not　a　necessary　of　life。　The

Greeks　and　Romans　lived；　I　suppose；　very　comfortably　though　they

had　no　linen。　But　in　the　present　times；　through　the　greater　part

of　Europe；　a　creditable　day…labourer　would　be　ashamed　to　appear

in　public　without　a　linen　shirt；　the　want　of　which　would　be

supposed　to　denote　that　disgraceful　degree　of　poverty　which；　it

is　presumed；　nobody　can　well　fall　into　without　extreme　bad

conduct。　Custom；　in　the　same　manner；　has　rendered　leather　shoes　a

necessary　of　life　in　England。　The　poorest　creditable　person　of

either　sex　would　be　ashamed　to　appear　in　public　without　them。　In

Scotland；　custom　has　rendered　them　a　necessary　of　life　to　the

lowest　order　of　men；　but　not　to　the　same　order　of　women；　who　may；

without　any　discredit；　walk　about　barefooted。　In　France　they　are

necessaries　neither　to　men　nor　to　women；　the　lowest　rank　of　both

sexes　appearing　there　publicly；　without　any　discredit；　sometimes

in　wooden　shoes；　and　sometimes　barefooted。　Under　necessaries；

therefore；　I　comprehend　not　only　those　things　which　nature；　but

those　things　which　the　established　rules　of　decency　have　rendered

necessary　to　the　lowest　rank　of　people。　All　other　things　I　call

luxuries；　without　meaning　by　this　appellation　to　throw　the

smallest　degree　of　reproach　upon　the　temperate　use　of　them。　Beer

and　ale；　for　example；　in　Great　Britain；　and　wine；　even　in　the

wine　countries；　I　call　luxuries。　A　man　of　any　rank　may；　without

any　reproach；　abstain　totally　from　tasting　such　liquors。　Nature

does　not　render　them　necessary　for　the　support　of　life；　and

custom　nowhere　renders　it　indecent　to　live　without　them。

　　　　　As　the　wages　of　labour　are　everywhere　regulated；　partly　by

the　demand　for　it；　and　partly　by　the　average　price　of　the

necessary　articles　of　subsistence；　whatever　raises　this　average

price　must　necessarily　raise　those　wages　so　that　the　labourer　may

still　be　able　to　purchase　that　quantity　of　those　necessary

articles　which　the　state　of　the　demand　for　labour；　whether

increasing