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acknowledged；　is　a　very　natural　effect　of　such　taxes。

　　　　　Such　stamp…duties　as　those　in　England　upon　cards　and　dice；

upon　newspapers　and　periodical　pamphlets；　etc。；　are　properly

taxes　upon　consumption；　the　final　payment　falls　upon　the　persons

who　use　or　consume　such　commodities。　Such　stamp…duties　as　those

upon　licences　to　retail　ale；　wine；　and　spirituous　liquors；　though

intended；　perhaps；　to　fall　upon　the　profits　of　the　retailers；　are

likewise　finally　paid　by　the　consumers　of　those　liquors。　Such

taxes；　though　called　by　the　same　name；　and　levied　by　the　same

officers　and　in　the　same　manner　with　the　stamp…duties　above

mentioned　upon　the　transference　of　property；　are；　however；　of　a

quite　different　nature；　and　fall　upon　quite　different　funds。　

　　　　　　　　　　　　　　　　　　　　　　　　ARTICLE　III

　　　　　　　　　　　　　　　Taxes　upon　the　Wages　of　Labour　

　　　　　The　wages　of　the　inferior　classes　of　workmen；　I　have

endeavoured　to　show　in　the　first　book；　are　everywhere　necessarily

regulated　by　two　different　circumstances；　the　demand　for　labour；

and　the　ordinary　or　average　price　of　provisions。　The　demand　for

labour；　according　as　it　happens　to　be　either　increasing；

stationary；　or　declining；　or　to　require　an　increasing；

stationary；　or　declining　population；　regulates　the　subsistence　of

the　labourer；　and　determines　in　what　degree　it　shall　be；　either

liberal；　moderate；　or　scanty。　The　ordinary　or　average　price　of

provisions　determines　the　quantity　of　money　which　must　be　paid　to

the　workman　in　order　to　enable　him；　one　year　with　another；　to

purchase　this　liberal；　moderate；　or　scanty　subsistence。　While　the

demand　for　labour　and　the　price　of　provisions；　therefore；　remain

the　same；　a　direct　tax　upon　the　wages　of　labour　can　have　no　other

effect　than　to　raise　them　somewhat　higher　than　the　tax。　Let　us

suppose；　for　example；　that　in　a　particular　place　the　demand　for

labour　and　the　price　of　provisions　were　such　as　to　render　ten

shillings　a　week　the　ordinary　wages　of　labour；　and　that　a　tax　of

one…fifth；　or　four　shillings　in　the　pound；　was　imposed　upon

wages。　If　the　demand　for　labour　and　the　price　of　provisions

remained　the　same；　it　would　still　be　necessary　that　the　labourer

should　in　that　place　earn　such　a　subsistence　as　could　be　bought

only　for　ten　shillings　a　week　free　wages。　But　in　order　to　leave

him　such　free　wages　after　paying　such　a　tax；　the　price　of　labour

must　in　that　place　soon　rise；　not　to　twelve　shillings　a　week

only；　but　to　twelve　and　sixpence；　that　is；　in　order　to　enable　him

to　pay　a　tax　of　one…fifth；　his　wages　must　necessarily　soon　rise；

not　one…fifth　part　only；　but　one…fourth。　Whatever　was　the

proportion　of　the　tax；　the　wages　of　labour　must　in　all　cases

rise；　not　only　in　that　proportion；　but　in　a　higher　proportion。　If

the　tax；　for　example；　was　one…tenth；　the　wages　of　labour　must

necessarily　soon　rise；　not　one…tenth　part　only；　but　one…eighth。

　　　　　A　direct　tax　upon　the　wages　of　labour；　therefore；　though　the

labourer　might　perhaps　pay　it　out　of　his　hand；　could　not　properly

be　said　to　be　even　advanced　by　him；　at　least　if　tile　demand　for

labour　and　the　average　price　of　provisions　remained　the　same

after　the　tax　as　before　it。　In　all　such　cases；　not　only　the　tax

but　something　more　than　the　tax　would　in　reality　be　advanced　by

the　person　who　immediately　employed　him。　The　final　payment　would

in　different　cases　fall　upon　different　persons。　The　rise　which

such　a　tax　might　occasion　in　the　wages　of　manufacturing　labour

would　be　advanced　by　the　master　manufacturer；　who　would　both　be

entitled　and　obliged　to　charge　it；　with　a　profit；　upon　the　price

of　his　goods。　The　final　payment　of　this　rise　of　wages；　therefore；

together　with　the　additional　profit　of　the　master　manufacturer；

would　fall　upon　the　consumer。　The　rise　which　such　a　tax　might

occasion　in　the　wages　of　country　labour　would　be　advanced　by　the

farmer；　who；　in　order　to　maintain　the　same　number　of　labourers　as

before；　would　be　obliged　to　employ　a　greater　capital。　In　order　to

get　back　this　greater　capital；　together　with　the　ordinary　profits

of　stock；　it　would　be　necessary　that　he　should　retain　a　larger

portion；　or　what　comes　to　the　same　thing；　the　price　of　a　larger

portion；　of　the　produce　of　the　land；　and　consequently　that　he

should　pay　less　rent　to　the　landlord。　The　final　payment　of　this

rise　of　wages；　therefore；　would　in　this　case　fall　upon　the

landlord；　together　with　the　additional　profit　of　the　farmer　who

had　advanced　it。　In　all　cases　a　direct　tax　upon　the　wages　of

labour　must；　in　the　long…run；　occasion　both　a　greater　reduction

in　the　rent　of　land；　and　a　greater　rise　in　the　price　of

manufactured　goods；　than　would　have　followed　from　the　proper

assessment　of　a　sum　equal　to　the　produce　of　the　tax　partly　upon

the　rent　of　land；　and　partly　upon　consumable　commodities。

　　　　　If　direct　taxes　upon　the　wages　of　labour　have　not　always

occasioned　a　proportionable　rise　in　those　wages；　it　is　because

they　have　generally　occasioned　a　considerable　fall　in　the　demand

for　labour。　The　declension　of　industry；　the　decrease　of

employment　for　the　poor；　the　diminution　of　the　annual　produce　of

the　land　and　labour　of　the　country；　have　generally　been　the

effects　of　such　taxes。　In　consequence　of　them；　however；　the　price

of　labour　must　always　be　higher　than　it　otherwise　would　have　been

in　the　actual　state　of　the　demand：　and　this　enhancement　of　price；

together　with　the　profit　of　those　who　advance　it；　must　always　be

finally　paid　by　the　landlords　and　consumers。

　　　　　A　tax　upon　the　wages　of　country　labour　does　not　raise　the

price　of　the　rude　produce　of　land　in　proportion　to　the　tax；　for

the　same　reason　that　a　tax　upon　the　farmer's　profit　does　not

raise　that　price　in　that　proportion。

　　　　　Absurd　and　destructive　as　such　taxes　are；　however；　they　take

place　in　many　countries。　In　France　that　part　of　the　taille　which

is　charged　upon　the　industry　of　workmen　and　day…labourers　in

country　villages　is　properly　a　tax　of　this　kind。　Their　wages　are

computed　according　to　the　common　rate　of　the　district　in　which

they　reside；　and　that　they　may　be　as　little　liable　as　possible　to

any　overcharge；　their　yearly　gains　are　estimated　at　no　more　than

two　hundred　working　days　in　the　year。　The　tax　of　each　individual

is　varied　from　year　to　year　according　to　different　circumstances；

of　which　the　collector　or　the　commissary　whom　the　intendant

appoints　to　assist　him　are　the　judges。　In　Bohemia；　in　consequence

of　the　alteration　in　the　system　of　finances　which　was　begun　in

1748；　a　very　heavy　tax　is　imposed　upon　the　industry　of

artificers。　They　are　divided　into　four　classes。　The　highest　class

pay　a　hundred　florins　a　year　which；　at　two…and…twenty　pence

halfpenny　a　florin；　amounts　to　L9　7s。　6d。　The　second　class　are

taxed　at　seventy；　the　third　at　fifty；　and　the　fourth；

comprehending　artificers　in　villages；　and　the　lowest　class　of

those　in　towns；　at　twenty…five　florins。

　　　　　The　recompense　of　ingenious　artists　and　of　men　of　liberal

professions；　I　have　endeavoured　to　show　in　the　first　book；

necessarily　keeps　a　certain　proportion　to　the　emoluments　of

inferior　trades。　A　tax　upon　this　recompense；　therefore；　could

have　no　other　effect　than　to　raise　it　somewhat　higher　than　in

proportion　to　the　tax。　If　it　did　not　rise　in　this　manner；　the

ingenious　arts　and　the　liberal　professions；　being　no　longer　upon

a　level　with　other　trades；　would　be　so　much　deserted　that　they

would　soon　return　to　that　level。

　　　　　The　emoluments　of　offices　are　not；　like　those　of　trades　and

professions；　regulated　by　the　free　competition　of　the　market；　and

do　not；　therefore；　always　bear　a　just　proportion　to　what　the

nature　of　the　employment　requires。　They　are；　perhaps；　in　most

countries；　higher　than　it　requires；　the　persons　who　have　the

administration　of　government　being　generally　disposed　to　reward

both　themselves　and　their　immediate　dependants　rather　more　than

enough。　The　emoluments　of　offices；　therefore；　can　in　most　cases

very　well　bear　to　be　taxed。　The　persons；　besides；　who　enjoy

public　offices；　especially　the　more　lucrative；　are　in　all

countries　the　objects　of　general　envy；　and　a　tax　upon　their

emoluments；　even　though　it　should　be　somewhat　higher　than　upon

any　other　sort　of　revenue；　is　always　a　very　popular　tax。　In

England；　for　example；　when　by　the　land…tax　every　other　sort　of

revenue　was　supposed　to　be　assessed　at　four　shillings　in　the

pound；　it　was　very　popular　to　lay　a　real　tax　of　five　shillings

and　sixpence　in　the　pound　upon　the　salaries　of　offices　which

exceeded　a　hundred　pounds　a　year；　the　pensions　of　the　younger

branches　of　the　royal　family；　the　pay　of　the　officers　of　the　army

and　navy；　and　a　few　others　less　obnoxious　to　envy　excepted。　There

are　in　England　no　other　direct　taxes　upon　the　wages　of　labour。　

　　　　　　　　　　　　　　　　　　　　　　　　　　　ARTICLE　IV　　　Taxes　which；　it　is

intended；　should　fall　indifferently　upon　every

　　　　　　　　　　　　　　　　　　　　　different　Species　of　Revenue　

　　　　　The　taxes　which；　it　is　intended；　should　fall　indiffere