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upon the landlords； who always pay in a double capacity； in that
of landlords by the reduction of their rent； and in that of rich
consumers by the increase of their expense。 The observation of
Sir Matthew Decker； that certain taxes are； in the price of
certain goods； sometimes repeated and accumulated four or five
times； is perfectly just with regard to taxes upon the
necessaries of life。 In the price of leather； for example； you
must pay not only for the tax upon the leather of your own shoes；
but for a part of that upon those of the shoemaker and the
tanner。 You must pay； too； for the tax upon the salt； upon the
soap； and upon the candles which those workmen consume while
employed in your service； and for the tax upon the leather which
the salt…maker； the soap…maker； and the candle…maker consume
while employed in their service。
In Great Britain； the principal taxes upon the necessaries
of life are those upon the four commodities just now mentioned；
salt； leather； soap； and candles。
Salt is a very ancient and a very universal subject of
taxation。 It was taxed among the Romans； and it is so at present
in； I believe； every part of Europe。 The quantity annually
consumed by any individual is so small； and may be purchased so
gradually； that nobody； it seems to have been thought； could feel
very sensibly even a pretty heavy tax upon it。 It is in England
taxed at three shillings and fourpence a bushel… about three
times the original price of the commodity。 In some other
countries the tax is still higher。 Leather is a real necessary of
life。 The use of linen renders soap such。 In countries where the
winter nights are long； candles are a necessary instrument of
trade。 Leather and soap are in Great Britain taxed at three
halfpence a pound； candles at a penny； taxes which； upon the
original price of leather； may amount to about eight or ten per
cent； upon that of soap to about twenty or five…and…twenty per
cent； and upon that of candles to about fourteen or fifteen per
cent； taxes which； though lighter than that upon salt； are still
very heavy。 As all those four commodities are real necessaries of
life； such heavy taxes upon them must increase somewhat the
expense of the sober and industrious poor； and must consequently
raise more or less the wages of their labour。
In a country where the winters are so cold as in Great
Britain； fuel is； during that season； in the strictest sense of
the word； a necessary of life； not only for the purpose of
dressing victuals； but for the comfortable subsistence of many
different sorts of workmen who work within doors； and coals are
the cheapest of all fuel。 The price of fuel has so important an
influence upon that of labour that all over Great Britain
manufactures have confined themselves principally to the coal
countries； other parts of the country； on account of the high
price of this necessary article； not being able to work so cheap。
In some manufactures； besides； coal is a necessary instrument of
trade； as in those of glass； iron； and all other metals。 If a
bounty could in any case be reasonable； it might perhaps be so
upon the transportation of coals from those parts of the country
in which they abound to those in which they are wanted。 But the
legislature； instead of a bounty； has imposed a tax of three
shillings and threepence a ton upon coal carried coastways； which
upon most sorts of coal is more than sixty per cent of the
original price at the coal…pit。 Coals carried either by land or
by inland navigation pay no duty。 Where they are naturally cheap；
they are consumed duty free： where they are naturally dear； they
are loaded with a heavy duty。
Such taxes； though they raise the price of subsistence； and
consequently the wages of labour； yet they afford a considerable
revenue to government which it might not be easy to find in any
other way。 There may； therefore； be good reasons for continuing
them。 The bounty upon the exportation of corn； so far as it tends
in the actual state of tillage to raise the price of that
necessary article； produces all the like bad effects； and instead
of affording any revenue； frequently occasions a very great
expense to government。 The high duties upon the importation of
foreign corn； which in years of moderate plenty amount to a
prohibition； and the absolute prohibition of the importation
either of live cattle or of salt provisions； which takes place in
the ordinary state of the law； and which； on account of the
scarcity； is at present suspended for a limited time with regard
to Ireland and the British plantations； have all the bad effects
of taxes upon the necessaries of life； and produce no revenue to
government。 Nothing seems necessary for the repeal of such
regulations but to convince the public of the futility of that
system in consequence of which they have been established。
Taxes upon the necessaries of life are much higher in many
other countries than in Great Britain。 Duties upon flour and meal
when ground at the mill； and upon bread when baked at the oven；
take place in many countries。 In Holland the money price of the
bread consumed in towns is supposed to be doubled by means of
such taxes。 In lieu of a part of them； the people who live in the
country pay every year so much a head according to the sort of
bread they are supposed to consume。 Those who consume wheaten
bread pay three guilders fifteen stivers… about six shillings and
ninepence halfpenny。 These； and some other taxes of the same
kind； by raising the price of labour； are said to have ruined the
greater part of the manufactures of Holland。 Similar taxes；
though not quite so heavy； take place in the Milanese； in the
states of Genoa； in the duchy of Modena； in the duchies of Parma；
Placentia； and Guastalla； and in the ecclesiastical state。 A
French author of some note has proposed to reform the finances of
his country by substituting in the room of the greater part of
other taxes this most ruinous of all taxes。 There is nothing so
absurd； says Cicero； which has not sometimes been asserted by
philosophers。
Taxes upon butchers' meat are still more common than those
upon bread。 It may indeed be doubted whether butchers' meat is
anywhere a necessary of life。 Grain and other vegetables； with
the help of milk； cheese； and butter； or oil where butter is not
to be had； it is known from experience； can； without any
butchers' meat； afford the most plentiful； the most wholesome；
the most nourishing； and the most invigorating diet。 Decency
nowhere requires that any man should eat butchers' meat； as it in
most places requires that he should wear a linen shirt or a pair
of leather shoes。
Consumable commodities； whether necessaries or luxuries； may
be taxed in two different ways。 The consumer may either pay an
annual sum on account of his using or consuming goods of a
certain kind； or the goods may be taxed while they remain in the
hands of the dealer； and before they are delivered to the
consumer。 The consumable goods which last a considerable time
before they are consumed altogether are most properly taxed in
the one way； those of which the consumption is either immediate
or more speedy； in the other。 The coach…tax and plate…tax are
examples of the former method of imposing： the greater part of
the other duties of excise and customs； of the latter。
A coach may； with good management； last ten or twelve years。
It might be taxed； once for all； before it comes out of the hands
of the coachmaker。 But it is certainly more convenient for the
buyer to pay four pounds a year for the privilege of keeping a
coach than to pay all at once forty or forty…eight pounds
additional price to the coachmaker； or a sum equivalent to what
the tax is likely to cost him during the time he uses the same
coach。 A service of plate； in the same manner； may last more than
a century。 It is certainly easier for the consumer to pay