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articles　which　the　state　of　the　demand　for　labour；　whether

increasing；　stationary；　or　declining；　requires　that　he　should

have。　A　tax　upon　those　articles　necessarily　raises　their　price

somewhat　higher　than　the　amount　of　the　tax；　because　the　dealer；

who　advances　the　tax；　must　generally　get　it　back　with　a　profit。

Such　a　tax　must；　therefore；　occasion　a　rise　in　the　wages　of

labour　proportionable　to　this　rise　of　price。

　　　　　It　is　thus　that　a　tax　upon　the　necessaries　of　life　operates

exactly　in　the　same　manner　as　a　direct　tax　upon　the　wages　of

labour。　The　labourer；　though　he　may　pay　it　out　of　his　hand；

cannot；　for　any　considerable　time　at　least；　be　properly　said　even

to　advance　it。　It　must　always　in　the　long…run　be　advanced　to　him

by　his　immediate　employer　in　the　advanced　rate　of　his　wages。　His

employer；　if　he　is　a　manufacturer；　will　charge　upon　the　price　of

his　goods　this　rise　of　wages；　together　with　a　profit；　so　that　the

final　payment　of　the　tax；　together　with　this　overcharge；　will

fall　upon　the　consumer。　If　his　employer　is　a　farmer；　the　final

payment；　together　with　a　like　overcharge；　will　fall　upon　the　rent

of　the　landlord。

　　　　　It　is　otherwise　with　taxes　upon　what　I　call　luxuries；　even

upon　those　of　the　poor。　The　rise　in　the　price　of　the　taxed

commodities　will　not　necessarily　occasion　any　rise　in　the　wages

of　labour。　A　tax　upon　tobacco；　for　example；　though　a　luxury　of

the　poor　as　well　as　of　the　rich；　will　not　raise　wages。　Though　it

is　taxed　in　England　at　three　times；　and　in　France　at　fifteen

times　its　original　price；　those　high　duties　seem　to　have　no

effect　upon　the　wages　of　labour。　The　same　thing　may　be　said　of

the　taxes　upon　tea　and　sugar；　which　in　England　and　Holland　have

become　luxuries　of　the　lowest　ranks　of　people；　and　of　those　upon

chocolate；　which　in　Spain　is　said　to　have　become　so。　The

different　taxes　which　in　Great　Britain　have　in　the　course　of　the

present　century　been　imposed　upon　spirituous　liquors　are　not

supposed　to　have　had　any　effect　upon　the　wages　of　labour。　The

rise　in　the　price　of　porter；　occasioned　by　an　additional　tax　of

three　shillings　upon　the　barrel　of　strong　beer；　has　not　raised

the　wages　of　common　labour　in　London。　These　were　about　eighteen

pence　and　twenty　pence　a　day　before　the　tax；　and　they　are　not

more　now。

　　　　　The　high　price　of　such　commodities　does　not　necessarily

diminish　the　ability　of　the　inferior　ranks　of　people　to　bring　up

families。　Upon　the　sober　and　industrious　poor；　taxes　upon　such

commodities　act　as　sumptuary　laws；　and　dispose　them　either　to

moderate；　or　to　refrain　altogether　from　the　use　of　superfluities

which　they　can　no　longer　easily　afford。　Their　ability　to　bring　up

families；　in　consequence　of　this　forced　frugality；　instead　of

being　diminished；　is　frequently；　perhaps；　increased　by　the　tax。

It　is　the　sober　and　industrious　poor　who　generally　bring　up　the

most　numerous　families；　and　who　principally　supply　the　demand　for

useful　labour。　All　the　poor；　indeed；　are　not　sober　and

industrious；　and　the　dissolute　and　disorderly　might　continue　to

indulge　themselves　in　the　use　of　such　commodities　after　this　rise

of　price　in　the　same　manner　as　before　without　regarding　the

distress　which　this　indulgence　might　bring　upon　their　families。

Such　disorderly　persons；　however；　seldom　rear　up　numerous

families；　their　children　generally　perishing　from　neglect；

mismanagement；　and　the　scantiness　or　unwholesomeness　of　their

food。　If　by　the　strength　of　their　constitution　they　survive　the

hardships　to　which　the　bad　conduct　of　their　parents　exposes　them；

yet　the　example　of　that　bad　conduct　commonly　corrupts　their

morals；　so　that；　instead　of　being　useful　to　society　by　their

industry；　they　become　public　nuisances　by　their　vices　and

disorders。　Though　the　advanced　price　of　the　luxuries　of　the　poor；

therefore；　might　increase　somewhat　the　distress　of　such

disorderly　families；　and　thereby　diminish　somewhat　their　ability

to　bring　up　children；　it　would　not　probably　diminish　much　the

useful　population　of　the　country。

　　　　　Any　rise　in　the　average　price　of　necessaries；　unless　it　is

compensated　by　a　proportionable　rise　in　the　wages　of　labour；　must

necessarily　diminish　more　or　less　the　ability　of　the　poor　to

bring　up　numerous　families；　and　consequently　to　supply　the　demand

for　useful　labour；　whatever　may　be　the　state　of　that　demand；

whether　increasing；　stationary；　or　declining；　or　such　as　requires

an　increasing；　stationary；　or　declining　population。

　　　　　Taxes　upon　luxuries　have　no　tendency　to　raise　the　price　of

any　other　commodities　except　that　of　the　commodities　taxed。　Taxes

upon　necessaries；　by　raising　the　wages　of　labour；　necessarily

tend　to　raise　the　price　of　all　manufactures；　and　consequently　to

diminish　the　extent　of　their　sale　and　consumption。　Taxes　upon

luxuries　are　finally　paid　by　the　consumers　of　the　commodities

taxed　without　any　retribution。　They　fall　indifferently　upon　every

species　of　revenue；　the　wages　of　labour；　the　profits　of　stock；

and　the　rent　of　land。　Taxes　upon　necessaries；　so　far　as　they

affect　the　labouring　poor；　are　finally　paid；　partly　by　landlords

in　the　diminished　rent　of　their　lands；　and　partly　by　rich

consumers；　whether　landlords　or　others；　in　the　advanced　price　of

manufactured　goods；　and　always　with　a　considerable　overcharge。

The　advanced　price　of　such　manufactures　as　are　real　necessaries

of　life；　and　are　destined　for　the　consumption　of　the　poor；　of

coarse　woollens；　for　example；　must　be　compensated　to　the　poor　by

a　further　advancement　of　their　wages。　The　middling　and　superior

ranks　of　people；　if　they　understand　their　own　interest；　ought

always　to　oppose　all　taxes　upon　the　necessaries　of　life；　as　well

as　all　direct　taxes　upon　the　wages　of　labour。　The　final　payment

of　both　the　one　and　the　other　falls　altogether　upon　themselves；

and　always　with　a　considerable　overcharge。　They　fall　heaviest

upon　the　landlords；　who　always　pay　in　a　double　capacity；　in　that

of　landlords　by　the　reduction　of　their　rent；　and　in　that　of　rich

consumers　by　the　increase　of　their　expense。　The　observation　of

Sir　Matthew　Decker；　that　certain　taxes　are；　in　the　price　of

certain　goods；　sometimes　repeated　and　accumulated　four　or　five

times；　is　perfectly　just　with　regard　to　taxes　upon　the

necessaries　of　life。　In　the　price　of　leather；　for　example；　you

must　pay　not　only　for　the　tax　upon　the　leather　of　your　own　shoes；

but　for　a　part　of　that　upon　those　of　the　shoemaker　and　the

tanner。　You　must　pay；　too；　for　the　tax　upon　the　salt；　upon　the

soap；　and　upon　the　candles　which　those　workmen　consume　while

employed　in　your　service；　and　for　the　tax　upon　the　leather　which

the　salt…maker；　the　soap…maker；　and　the　candle…maker　consume

while　employed　in　their　service。

　　　　　In　Great　Britain；　the　principal　taxes　upon　the　necessaries

of　life　are　those　upon　the　four　commodities　just　now　mentioned；

salt；　leather；　soap；　and　candles。

　　　　　Salt　is　a　very　ancient　and　a　very　universal　subject　of

taxation。　It　was　taxed　among　the　Romans；　and　it　is　so　at　present

in；　I　believe；　every　part　of　Europe。　The　quantity　annually

consumed　by　any　individual　is　so　small；　and　may　be　purchased　so

gradually；　that　nobody；　it　seems　to　have　been　thought；　could　feel

very　sensibly　even　a　pretty　heavy　tax　upon　it。　It　is　in　England

taxed　at　three　shillings　and　fourpence　a　bushel…　about　three

times　the　original　price　of　the　commodity。　In　some　other

countries　the　tax　is　still　higher。　Leather　is　a　real　necessary　of

life。　The　use　of　linen　renders　soap　such。　In　countries　where　the

winter　nights　are　long；　candles　are　a　necessary　instrument　of

trade。　Leather　and　soap　are　in　Great　Britain　taxed　at　three

halfpence　a　pound；　candles　at　a　penny；　taxes　which；　upon　the

original　price　of　leather；　may　amount　to　about　eight　or　ten　per

cent；　upon　that　of　soap　to　about　twenty　or　five…and…twenty　per

cent；　and　upon　that　of　candles　to　about　fourteen　or　fifteen　per

cent；　taxes　which；　though　lighter　than　that　upon　salt；　are　still

very　heavy。　As　all　those　four　commodities　are　real　necessaries　of

life；　such　heavy　taxes　upon　them　must　increase　somewhat　the

expense　of　the　sober　and　industrious　poor；　and　must　consequently

raise　more　or　less　the　wages　of　their　labour。

　　　　　In　a　country　where　the　winters　are　so　cold　as　in　Great

Britain；　fuel　is；　during　that　season；　in　the　strictest　sense　of

the　word；　a　necessary　of　life；　not　only　for　the　purpose　of

dressing　victuals；　but　for　the　comfortable　subsistence　of　many

different　sorts　of　workmen　who　work　within　doors；　and　coals　are

the　cheapest　of　all　fuel。　The　price　of　fuel　has　so　important　an

influence　upon　that　of　labour　that　all　over　Great　Britain

manufactures　have　confined　themselves　principally　to　the　coal

countries；　other　parts　of　the　country；　on　account　of　the　high

price　of　this　necessary　article；　not　being　able　to　work　so　cheap。

In　some　manufactures；　besides；　coal　is　a　necessary　instrument　of

trade；　as　in　those　of　glass；　iron；　and　all　other　metals。　If　a

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