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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