66

writer," in fome foreign hiftory, that "there is a country extremely fertile, in a fine climate, enjoying navigable rivers, "with every advantage for the commerce "of corn; and yet that the product is 86 not fufficient for the inhabitants: would

not one conclude the people to be ftu"pid and barbarous? And yet this is "the cafe of France." He adds the true reafon, which is, the difcouragement hufbandry lies under by oppreffive taxes. We have Diodorus Siculus for our authority, that the hufbandman was greatly refpected in Hindoftan. Among other nations, fays he, the land during war lies untilled; but in Hindoftan, husbandmen are facred, and no foldier ventures to lay a hand on them. They are confidered as fervants of the public, who cannot de difpenfed with.

It is a grofs error to maintain, that a tax on land is the fame with a tax on the product of land. The former, which is the English mode, is no difcouragement to industry and improvements: on the contrary, the higher the value of land is raised, the less will the tax be in proportion. The latter, which is the French mode,

mode, is a great difcouragement to induftry and improvements; because the more a man improves, the deeper he is taxed. The tenth part of the product of land, is the only tax that is paid in China. This tax, of the same nature with the tithe paid among us to the clergy, yields to the British mode of taxing the land itself, and not its product; but is lefs exceptionable than the land-tax in France, because it is not arbitrary. The Chinese tax, paid in kind, is ftored in magazines, and fold from time to time for maintaining the magistrates and the army, the furplus being remitted to the treasury. In case of famine, it is fold to the poor people at a moderate price. In Tonquin, there is a land-tax, which, like that in France, is laid upon the peafants, exempting people of condition, and the literati in particular. Many grounds. that bear not corn, contribute hay for the king's elephants and cavalry: which the poor peasants are obliged to carry to the capital, even from the greatest distance; a regulation no lefs injudicious than flavish.

The window-tax, the coach-tax, and the plate-tax, come under the present head, being taxes upon things not confumable.

In Holland horfes are taxed; and there is a tax on domeftic fervants, which deferves well to be imitated. Vanity in Britain, and love of show, have multiplied domeftics, far beyond neceffity, and even beyond convenience. A number of idlers collected in a luxurious family, become vitious and debauched; and many useful hands are withdrawn from husbandry and manufactures. In order that the tax may reach none but the vain and fplendid, those who have but one fervant pay nothing: two domeftics fubject the master to five fhillings for each, three to ten fhillings for each, four to twenty fhillings, five to forty fhillings, and fo on in a geometrical progreffion. In Denmark, a farmer is taxed for every plough he uses. If the tax be intended for difcouraging extenfive farms, it is a happy contrivance, agreeable to found policy; for fmall farms increase the number of temperate and robuft people, fit for every fort of labour.

Next of taxes upon things confumable. The taxes that appear the leaft oppreffive, because disguised, are what are laid on our manufactures: the tax is advanced by the manufacturer, and drawn from the pur

chafer

chafer as part of the price. In Rome, a tax was laid upon every man who purchafed a flave. It is reported by some authors, that the tax was remitted by the Emperor Nero; and yet no alteration was made, but to oblige the vender to advance the tax. Hear Tacitus on that fubject (a). Vectigal quintae et vicefimae venalium "mancipiorum remiffum, fpecie magis quam vi; quia cum venditor pendere

'

juberetur, in partem pretii emptoribus "accrefcebat *." Thus, with respect to our taxes on foap, fhoes, candles, and other things confumable, the purchaser thinks he is only paying the price, and never dreams that he is paying a tax. Το support the illufion, the duty ought to be moderate to impose a tax twenty times the value of the commodity, as is done in France with respect to falt, raises more disgust in the people as an attempt to deceive them, than when laid on without disguise. Such exorbitant taxes, which

*«The tax of a twenty fifth upon flaves to be fold " was remitted more in appearance than in reality; "because when the feller was ordered to pay it, he "laid it upon the price to the buyer."

(a) Annal. lib. 13.

are

are paid with the utmoft reluctance, cannot be made effectual but by fevere penalties, equal to what are inflicted on the moft atrocious criminals; which, at the fame time, has a bad effect with respect to morals, as it blends great and small crimes together, and tends to leffen the horror one naturally conceives at the former.

Such taxes are attended with another fignal advantage: they bear a proportion to the ability of the contributors, the opulent being commonly the greatest confu

mers.

The taxes on coaches and on plate are paid by men of fortune, without loading the industrious poor; and, on that account, are excellent; being impofed, however, without difguife, they are paid with more reluctance by the rich, than taxes on confumption are by the poor.

I add one other advantage of taxes on confumption. They are finely contrived to connect the intereft of the fovereign with that of his fubjects; for his profit arifes from their profperity.

Such are the advantages of a tax on confumption; but it must not be praised, as attended with no inconvenience. The retailer, under pretext of the tax, raises the

VOL. II.

3 B

price