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his revenue； the profuse contribute more； the parsimonious less；
than their proper proportion。 During the minority of a man of
great fortune he contributes commonly very little； by his
consumption； towards the support of that state from whose
protection he derives a great revenue。 Those who live in another
country contribute nothing； by their consumption； towards the
support of the government of that country in which is situated
the source of their revenue。 If in this latter country there
should be no land…tax； nor any considerable duty upon the
transference either of movable or of immovable property； as is
the case in Ireland； such absentees may derive a great revenue
from the protection of a government to the support of which they
do not contribute a single shilling。 This inequality is likely to
be greatest in a country of which the government is in some
respects subordinate and dependent upon that of some other。 The
people who possess the most extensive property in the dependent
will in this case generally choose to live in the governing
country。 Ireland is precisely in this situation； and we cannot；
therefore； wonder that the proposal of a tax upon absentees
should be so very popular in that country。 It might； perhaps； be
a little difficult to ascertain either what sort or what degree
of absence would subject a man to be taxed as an absentee； or at
what precise time the tax should either begin or end。 If you
except； however； this very peculiar situation； any inequality in
the contribution of individuals which can arise from such taxes
is much more than compensated by the very circumstance which
occasions that inequality… the circumstance that every man's
contribution is altogether voluntary； it being altogether in his
power either to consume or not to consume the commodity taxed。
Where such taxes； therefore； are properly assessed； and upon
proper commodities； they are paid with less grumbling than any
other。 When they are advanced by the merchant or manufacturer；
the consumer； who finally pays them； soon comes to confound them
with the price of the commodities； and almost forgets that he
pays any tax。
Such taxes are or may be perfectly certain； or may be
assessed so as to leave no doubt concerning either what ought to
be paid； or when it ought to be paid； concerning either the
quantity or the time of payment。 Whatever uncertainty there may
sometimes be； either in the duties of customs in Great Britain；
or in other duties of the same kind in other countries； it cannot
arise from the nature of those duties； but from the inaccurate or
unskilful manner in which the law that imposes them is expressed。
Taxes upon luxuries generally are； and always may be； paid
piecemeal； or in proportion as the contributors have occasion to
purchase the goods upon which they are imposed。 In the time and
mode of payment they are； or may be； of all taxes the most
convenient。 Upon the whole； such taxes； are； perhaps； as
agreeable to the three first of the four general maxims
concerning taxation as any other。 They offend in every respect
against the fourth。
Such taxes； in proportion to what they bring into the public
treasury of the state； always take out or keep out of the pockets
of the people more than almost any other taxes。 They seem to do
this in all the four different ways in which it is possible to do
it。
First； the levying of such taxes； even when imposed in the
most judicious manner； requires a great number of custom…house
and excise officers； whose salaries and perquisites are a real
tax upon the people； which brings nothing into the treasury of
the state。 This expense； however； it must be acknowledged； is
more moderate in Great Britain than in most other countries。 In
the year which ended on the 5th of July 1775； the gross produce
of the different duties； under the management of the
commissioners of excise in England； amounted to L5；507；308 18s。 8
1/4d。； which was levied at an expense of little more than five
and a half per cent。 From this gross produce； however； there must
be deducted what was paid away in bounties and drawbacks upon the
exportation of excisable goods； which will reduce the net produce
below five millions。* The levying of the salt duty； an excise
duty； but under a different management； is much more expensive。
The net revenue of the customs does not amount to two millions
and a half； which is levied at an expense of more than ten per
cent in the salaries of officers； and other incidents。 But the
perquisites of custom…house officers are everywhere much greater
than their salaries； at some ports more than double or triple
those salaries。 If the salaries of officers； and other incidents；
therefore； amount to more than ten per cent upon the net revenue
of the customs； the whole expense of levying that revenue may
amount； in salaries and perquisites together； to more than twenty
or thirty per cent。 The officers of excise receive few or no
perquisites； and the administration of that branch of the
revenue； being of more recent establishment； is in general less
corrupted than that of the customs； into which length of time has
introduced and authorized many abuses。 By charging upon malt the
whole revenue which is at present levied by the different duties
upon malt and malt liquors； a saving； it is supposed； of more
than fifty thousand pounds might be made in the annual expense of
the excise。 By confining the duties of customs to a few sorts of
goods； and by levying those duties according to the excise laws；
a much greater saving might probably be made in the annual
expense of the customs。 * The net produce of that year； after
deducting all expenses and allowances； amounted to L4；975；652
19s。 6d。
Secondly； such taxes necessarily occasion some obstruction
or discouragement to certain branches of industry。 As they always
raise the price of the commodity taxed； they so far discourage
its consumption； and consequently its production。 If it is a
commodity of home growth or manufacture； less labour comes to be
employed in raising and producing it。 If it is a foreign
commodity of which the tax increases in this manner the price；
the commodities of the same kind which are made at home may
thereby； indeed； gain some advantage in the home market； and a
greater quantity of domestic industry may thereby be turned
toward preparing them。 But though this rise of price in a foreign
commodity may encourage domestic industry in one particular
branch； it necessarily discourages that industry in almost every
other。 The dearer the Birmingham manufacturer buys his foreign
wine； the cheaper he necessarily sells that part of his hardware
with which； or； what comes to the same thing； with the price of
which he buys it。 That part of his hardware； therefore； becomes
of less value to him； and he has less encouragement to work at
it。 The dearer the consumers in one country pay for the surplus
produce of another； the cheaper they necessarily sell that part
of their own surplus produce with which； or； what comes to the
same thing； with the price of which they buy it。 That part of
their own surplus produce becomes of less value to them； and they
have less encouragement to increase its quantity。 All taxes upon
consumable commodities； therefore； tend to reduce the quantity of
productive labour below what it otherwise would be； either in
preparing the commodities taxed； if they are home commodities； or
in preparing those with which they are purchased； if they are
foreign commodities。 Such taxes； too； always alter； more or less；
the natural direction of national industry； and turn it into a
channel always different from； and generally less advantageous
than that in which it would have run of its own accord。
Thirdly； the hope of evading such taxes by smuggling gives
frequent occasion to forfeitures and other penalties which
entirely ruin the smuggler； a person who； though no doubt highly
blamable for violating the laws of his country； is frequently
incapable of violating those of natural justice； and would have
been； in every respect； an excellent citizen had not the laws of
his country made that a crime which nature never meant to be so。
In those corrupted governments where there is at least a general
suspicion of much unnecessary expense； and great misapplication
of the public revenue； the laws which guard it are little
respected。 Not many people are scrupulous about smuggling when；
without perjury； they can find any easy and safe opportunity of
doing so。 To pretend to have any scruple about buying smuggled
goods； though a manifest encouragement to the violation of the
revenue laws； and to the perjury which almost always attends it；
would in most countries be regarded as one of those pedantic
pieces of hypocrisy which； instead of gaining credit with
anybody； serve only to expose the person who affects to practise
them