wealbk05-第59部分

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anybody；　serve　only　to　expose　the　person　who　affects　to　practise

them　to　the　suspicion　of　being　a　greater　knave　than　most　of　his

neighbours。　By　this　indulgence　of　the　public；　the　smuggler　is

often　encouraged　to　continue　a　trade　which　he　is　thus　taught　to

consider　as　in　some　measure　innocent；　and　when　the　severity　of

the　revenue　laws　is　ready　to　fall　upon　him；　he　is　frequently

disposed　to　defend　with　violence　what　he　has　been　accustomed　to

regard　as　his　just　property。　From　being　at　first；　perhaps；　rather

imprudent　than　criminal；　he　at　last　too　often　becomes　one　of　the

hardiest　and　most　determined　violators　of　the　laws　of　society。　By

the　ruin　of　the　smuggler；　his　capital；　which　had　before　been

employed　in　maintaining　productive　labour；　is　absorbed　either　in

the　revenue　of　the　state　or　in　that　of　the　revenue　officer；　and

is　employed　in　maintaining　unproductive；　to　the　diminution　of　the

general　capital　of　the　society　and　of　the　useful　industry　which

it　might　otherwise　have　maintained。

　　　　　Fourthly；　such　taxes；　by　subjecting　at　least　the　dealers　in

the　taxed　commodities　to　the　frequent　visits　and　odious

examination　of　the　tax…gatherers；　expose　them　sometimes；　no

doubt；　to　some　degree　of　oppression；　and　always　to　much　trouble

and　vexation；　and　though　vexation；　as　has　already　been　said；　is

not；　strictly　speaking；　expense；　it　is　certainly　equivalent　to

the　expense　at　which　every　man　would　be　willing　to　redeem　himself

from　it。　The　laws　of　excise；　though　more　effectual　for　the

purpose　for　which　they　were　instituted；　are；　in　this　respect；

more　vexatious　than　those　of　the　customs。　When　a　merchant　has

imported　goods　subject　to　certain　duties　of　customs；　when　he　has

paid　those　duties；　and　lodged　the　goods　in　his　warehouse；　he　is

not　in　most　cases　liable　to　any　further　trouble　or　vexation　from

the　custom…house　officer。　It　is　otherwise　with　goods　subject　to

duties　of　excise。　The　dealers　have　no　respite　from　the　continual

visits　and　examination　of　the　excise　officers。　The　duties　of

excise　are；　upon　this　account；　more　unpopular　than　those　of　the

customs；　and　so　are　the　officers　who　levy　them。　Those　officers；

it　is　pretended；　though　in　general；　perhaps；　they　do　their　duty

fully　as　well　as　those　of　the　customs；　yet　as　that　duty　obliges

them　to　be　frequently　very　troublesome　to　some　of　their

neighbours；　commonly　contract　a　certain　hardness　of　character

which　the　others　frequently　have　not。　This　observation；　however；

may　very　probably　be　the　mere　suggestion　of　fraudulent　dealers

whose　smuggling　is　either　prevented　or　detected　by　their

diligence。

　　　　　The　inconveniencies；　however；　which　are；　perhaps；　in　some

degree　inseparable　from　taxes　upon　consumable　commodities；　fall

as　light　upon　the　people　of　Great　Britain　as　upon　those　of　any

other　country　of　which　the　government　is　nearly　as　expensive。　Our

state　is　not　perfect；　and　might　be　mended；　but　it　is　as　good　or

better　than　that　of　most　of　our　neighbours。

　　　　　In　consequence　of　the　notion　that　duties　upon　consumable

goods　were　taxes　upon　the　profits　of　merchants；　those　duties

have；　in　some　countries；　been　repeated　upon　every　successive　sale

of　the　goods。　If　the　profits　of　the　merchant　importer　or　merchant

manufacturer　were　taxed；　equality　seemed　to　require　that　those　of

all　the　middle　buyers　who　intervened　between　either　of　them　and

the　consumer　should　likewise　be　taxed。　The　famous　alcavala　of

Spain　seems　to　have　been　established　upon　this　principle。　It　was

at　first　a　tax　of　ten　per　cent；　afterwards　of　fourteen　per　cent；

and　is　at　present　of　only　six　per　cent　upon　the　sale　of　every

sort　of　property　whether　movable　or　immovable；　and　it　is　repeated

every　time　the　property　is　sold。　The　levying　of　this　tax　requires

a　multitude　of　revenue　officers　sufficient　to　guard　the

transportation　of　goods；　not　only　from　one　province　to　another；

but　from　one　shop　to　another。　It　subjects　not　only　the　dealers　in

some　sorts　of　goods；　but　those　in　all　sorts；　every　farmer；　every

manufacturer；　every　merchant　and　shopkeeper；　to　the　continual

visits　and　examination　of　the　tax…gatherers。　Through　the　greater

part　of　a　country　in　which　a　tax　of　this　kind　is　established

nothing　can　be　produced　for　distant　sale。　The　produce　of　every

part　of　the　country　must　be　proportioned　to　the　consumption　of

the　neighborhood。　It　is　to　the　alcavala；　accordingly；　that

Ustaritz　imputes　the　ruin　of　the　manufactures　of　Spain。　He　might

have　imputed　to　it　likewise　the　declension　of　agriculture；　it

being　imposed　not　only　upon　manufactures；　but　upon　the　rude

produce　of　the　land。

　　　　　In　the　kingdom　of　Naples　there　is　a　similar　tax　of　three　per

cent　upon　the　value　of　all　contracts；　and　consequently　upon　that

of　all　contracts　of　sale。　It　is　both　lighter　than　the　Spanish

tax；　and　the　greater　part　of　towns　and　parishes　are　allowed　to

pay　a　composition　in　lieu　of　it。　They　levy　this　composition　in

what　manner　they　please；　generally　in　a　way　that　gives　no

interruption　to　the　interior　commerce　of　the　place。　The

Neapolitan　tax；　therefore；　is　not　near　so　ruinous　as　the　Spanish

one。

　　　　　The　uniform　system　of　taxation　which；　with　a　few　exceptions

of　no　great　consequence；　takes　place　in　all　the　different　parts

of　the　United　Kingdom　of　Great　Britain；　leaves　the　interior

commerce　of　the　country；　the　inland　and　coasting　trade；　almost

entirely　free。　The　inland　trade　is　almost　perfectly　free；　and　the

greater　part　of　goods　may　be　carried　from　one　end　of　the　kingdom

to　the　other　without　requiring　any　permit　or　let…pass；　without

being　subject　to　question；　visit；　or　examination　from　the　revenue

officers。　There　are　a　few　exceptions；　but　they　are　such　as　can

give　no　interruption　to　any　important　branch　of　the　inland

commerce　of　the　country。　Goods　carried　coastwise；　indeed；　require

certificates　or　coast…cockets。　If　you　except　coals；　however；　the

rest　are　almost　all　duty…free。　This　freedom　of　interior　commerce；

the　effect　of　the　uniformity　of　the　system　of　taxation；　is

perhaps　one　of　the　principal　causes　of　the　prosperity　of　Great

Britain；　every　great　country　being　necessarily　the　best　and　most

extensive　market　for　the　greater　part　of　the　productions　of　its

own　industry。　If　the　same　freedom；　in　consequence　of　the　same

uniformity；　could　be　extended　to　Ireland　and　the　plantations；

both　the　grandeur　of　the　state　and　the　prosperity　of　every　part

of　the　empire　would　probably　be　still　greater　than　at　present。

　　　　　In　France；　the　different　revenue　laws　which　take　place　in

the　different　provinces　require　a　multitude　of　revenue　officers

to　surround　not　only　the　frontiers　of　the　kingdom；　but　those　of

almost　each　particular　province；　in　order　either　to　prevent　the

importation　of　certain　goods；　or　to　subject　it　to　the　payment　of

certain　duties；　to　the　no　small　interruption　of　the　interior

commerce　of　the　country。　Some　provinces　are　allowed　to　compound

for　the　gabelle　or　salt…tax。　Others　are　exempted　from　it

altogether。　Some　provinces　are　exempted　from　the　exclusive　sale

of　tobacco；　which　the　farmers…general　enjoy　through　the　greater

part　of　the　kingdom。　The　aides；　which　correspond　to　the　excise　in

England；　are　very　different　in　different　provinces。　Some

provinces　are　exempted　from　them；　and　pay　a　composition　or

equivalent。　In　those　in　which　they　take　place　and　are　in　farm

there　are　many　local　duties　which　do　not　extend　beyond　a

particular　town　or　district。　The　traites；　which　correspond　to　our

customs；　divide　the　kingdom　into　three　great　parts；　first；　the

provinces　subject　to　the　tariff　of　1664；　which　are　called　the

provinces　of　the　five　great　farms；　and　under　which　are

comprehended　Picardy；　Normandy；　and　the　greater　part　of　the

interior　provinces　of　the　kingdom；　secondly；　the　provinces

subject　to　the　tariff　of　1667；　which　are　called　the　provinces

reckoned　foreign；　and　under　which　are　comprehended　the　greater

part　of　the　frontier　provinces；　and；　thirdly；　those　provinces

which　are　said　to　be　treated　as　foreign；　or　which；　because　they

are　allowed　a　free　commerce　with　foreign　countries；　are　in　their

commerce　with　other　provinces　of　France　subjected　to　the　same

duties　as　other　foreign　countries。　These　are　Alsace；　the　three

bishoprics　of　Metz；　Toul；　and　Verdun；　and　the　three　cities　of

Dunkirk；　Bayonne；　and　Marseilles。　Both　in　the　provinces　of　the

five　great　farms　（called　so　on　account　of　an　ancient　division　of

the　duties　of　customs　into　five　great　branches；　each　of　which　was

originally　the　subject　of　a　particular　farm；　though　they　are　now

all　united　into　one）；　and　in　those　which　are　said　to　be　reckoned

foreign；　there　are　many　local　duties　which　do　not　extend　beyond　a

particular　town　or　district。　There　are　some　such　even　in　the

provinces　which　are　said　to　be　treated　as　foreign；　particularly

in　the　city　of　Marseilles。　It　is　unnecessary　to　observe　how　much

both　the　restraints　upon　the　interior　commerce　of　the　country　and

the　number　of　the　revenue　officers　must　be　multiplied　in　order　to