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upon malt might reduce the rent and profit of barley land。

     No tax can ever reduce; for any considerable time; the rate

of profit in any particular trade which must always keep its

level with other trades in the neighbourhood。 The present duties

upon malt; beer; and ale do not affect the profits of the dealers

in those commodities; who all get back the tax with an additional

profit in the enhanced price of their goods。 A tax; indeed; may

render the goods upon which it is imposed so dear as to diminish

the consumption of them。 But the consumption of malt is in malt

liquors; and a tax of eighteen shillings upon the quarter of malt

could not well render those liquors dearer than the different

taxes; amounting to twenty…four or twenty…five shillings; do at

present。 Those liquors; on the contrary; would probably become

cheaper; and the consumption of them would be more likely to

increase than to diminish。

     It is not very easy to understand why it should be more

difficult for the maltster to get back eighteen shillings in the

advanced price of his malt than it is at present for the brewer

to get back twenty…four or twenty…five; sometimes thirty;

shillings in that of his liquor。 The maltster; indeed; instead of

a tax of six shillings; would be obliged to advance one of

eighteen shillings upon every quarter of malt。 But the brewer is

at present obliged to advance a tax of twenty…four or

twenty…five; sometimes thirty; shillings upon every quarter of

malt which he brews。 It could not be more inconvenient for the

maltster to advance a lighter tax than it is at present for the

brewer to advance a heavier one。 The maltster doth not always

keep in his granaries a stock of malt which it will require a

longer time to dispose of than the stock of beer and ale which

the brewer frequently keeps in his cellars。 The former;

therefore; may frequently get the returns of his money as soon as

the latter。 But whatever inconveniency might arise to the

maltster from being obliged to advance a heavier tax; it could

easily be remedied by granting him a few months' longer credit

than is at present commonly given to the brewer。

     Nothing could reduce the rent and profit of barley land

which did not reduce the demand for barley。 But a change of

system which reduced the duties upon a quarter of malt brewed

into beer and ale from twenty…four and twenty…five shillings to

eighteen shillings would be more likely to increase than diminish

that demand。 The rent and profit of barley land; besides; must

always be nearly equal to those of other equally fertile and

equally well…cultivated land。 If they were less; some part of the

barley land would soon be turned to some other purpose; and if

they were greater; more land would soon be turned to the raising

of barley。 When the ordinary price of any particular produce of

land is at what may be called a monopoly price; a tax upon it

necessarily reduces the rent and profit of the land which grows

it。 A tax upon the produce of those precious vineyards of which

the wine falls so much short of the effectual demand that its

price is always above the natural proportion to that of the

produce of other equally fertile and equally well cultivated land

would necessarily reduce the rent and profit of those vineyards。

The price of the wines being already the highest that could be

got for the quantity commonly sent to market; it could not be

raised higher without diminishing that quantity; and the quantity

could not be diminished without still greater loss; because the

lands could not be turned to any other equally valuable produce。

The whole weight of the tax; therefore; would fall upon the rent

and profit… properly upon the rent of the vineyard。 When it has

been proposed to lay any new tax upon sugar; our sugar planters

have frequently complained that the whole weight of such taxes

fell; not upon the consumer; but upon the producer; they never

having been able to raise the price of their sugar after the tax

higher than it was before。 The price had; it seems; before the

tax been a monopoly price; and the argument adduced to show that

sugar was an improper subject of taxation demonstrated; perhaps;

that it was a proper one; the gains of monopolists; whenever they

can be come at; being certainly of all subjects the most proper。

But the ordinary price of barley has never been a monopoly price;

and the rent and profit of barley land have never been above

their natural proportion to those of other equally fertile and

equally well…cultivated land。 The different taxes which have been

imposed upon malt; beer; and ale have never lowered the price of

barley; have never reduced the rent and profit of barley land。

The price of malt to the brewer has constantly risen in

proportion to the taxes imposed upon it; and those taxes;

together with the different duties upon beer and ale; have

constantly either raised the price; or what comes to the same

thing; reduced the quality of those commodities to the consumer。

The final payment of those taxes has fallen constantly upon the

consumer; and not upon the producer。

     The only people likely to suffer by the change of system

here proposed are those who brew for their own private use。 But

the exemption which this superior rank of people at present enjoy

from very heavy taxes which are paid by the poor labourer and

artificer is surely most unjust and unequal; and ought to be

taken away; even though this change was never to take place。 It

has probably been the interest of this superior order of people;

however; which has hitherto prevented a change of system that

could not well fail both to increase the revenue and to relieve

the people。

     Besides such duties as those of customs and excise above

mentioned; there are several others which affect the price of

goods more unequally and more indirectly。 Of this kind are the

duties which in French are called Peages; which in old Saxon

times were called Duties of Passage; and which seem to have been

originally established for the same purpose as our turnpike

tolls; or the tolls upon our canals and navigable rivers; for the

maintenance of the road or of the navigation。 Those duties; when

applied to such purposes; are most properly imposed according to

the bulk or weight of the goods。 As they were originally local

and provincial duties; applicable to local and provincial

purposes; the administration of them was in most cases entrusted

to the particular town; parish; or lordship in which they were

levied; such communities being in some way or other supposed to

be accountable for the application。 The sovereign; who is

altogether unaccountable; has in many countries assumed to

himself the administration of those duties; and though he has in

most cases enhanced very much the duty; he has in many entirely

neglected the application。 If the turnpike tolls of Great Britain

should ever become one of the resources of government; we may

learn; by the example of many other nations; what would probably

be the consequence。 Such tolls are no doubt finally paid by the

consumer; but the consumer is not taxed in proportion to his

expense when he pays; not according to the value; but according

to the bulk or weight of what he consumes。 When such duties are

imposed; not according to the bulk or weight; but according to

the supposed value of the goods; they become properly a sort of

inland customs or excises which obstruct very much the most

important of all branches of commerce; the interior commerce of

the country。

     In some small states duties similar to those passage duties

are imposed upon goods carried across the territory; either by

land or by water; from one foreign country to another。 These are

in some countries called transit…duties。 Some of the little

Italian states which are situated upon the Po and the rivers

which run into it derive some revenue from duties of this kind

which are paid altogether by foreigners; and which; perhaps; are

the only duties that one state can impose upon the subjects of

another without obstructing in any respect the industry or

commerce of its own。 The most important transit…duty in the world

is that levied by the King of Denmark upon all merchant ships

which pass through the Sound。

     Such taxes upon luxuries as the greater part of the duties

of customs and excise; though they all fall indifferently upon

every different species of revenue; and are paid finally; or

without any retribution; by whoever consumes the commodities upon

which they are imposed; yet they do not always fall equally or

proportionably upon the revenue of every individual。 As every

man's humour regulates the degree of his consumption; every man

contributes rather according to his humour than in proportion to

his revenue; the profuse contribute more; the parsimonious less;

than their proper proportion。 During the minority of a man of

great fortun

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