Of　Taxes
  by　David　Hume
  There　is　a　prevailing　maxim；　among　some　reasoners；　that　every
  new　tax　creates　a　new　ability　in　the　subject　to　bear　it；　and　that
  each　encrease　of　public　burdens　encreases　proportionably　the
  industry　of　the　people。　This　maxim　is　of　such　a　nature　as　is　most
  likely　to　be　abused；　and　is　so　much　the　more　dangerous；　as　its
  truth　cannot　be　altogether　denied：　but　it　must　be　owned；　when
  kept　within　certain　bounds；　to　have　some　foundation　in　reason　and
  experience。
  When　a　tax　is　laid　upon　commodities；　which　are　consumed　by
  the　common　people；　the　necessary　consequence　may　seem　to　be；
  either　that　the　poor　must　retrench　something　from　their　way　of
  living；　or　raise　their　wages；　so　as　to　make　the　burden　of　the　tax
  fall　entirely　upon　the　rich。　But　there　is　a　third　consequence；
  which　often　follows　upon　taxes；　namely；　that　the　poor　encrease
  their　industry；　perform　more　work；　and　live　as　well　as　before；
  without　demanding　more　for　their　labour。　Where　taxes　are
  moderate；　are　laid　on　gradually；　and　affect　not　the　necessaries
  of　life；　this　consequence　naturally　follows；　and　it　is　certain；
  that　such　difficulties　often　serve　to　excite　the　industry　of　a
  people；　and　render　them　more　opulent　and　laborious；　than　others；
  who　enjoy　the　greatest　advantages。　For　we　may　observe；　as　a
  parallel　instance；　that　the　most　commercial　nations　have　not
  always　possessed　the　greatest　extent　of　fertile　land；　but；　on　the
  contrary；　that　they　have　laboured　under　many　natural
  disadvantages。　TYRE；　ATHENS；　CARTHAGE；　RHODES；　GENOA；　VENICE；
  HOLLAND；　are　strong　examples　to　this　purpose。　And　in　all　history；
  we　find　only　three　instances　of　large　and　fertile　countries；
  which　have　possessed　much　trade；　the　NETHERLANDS。　ENGLAND；　and
  FRANCE。　The　two　former　seem　to　have　been　allured　by　the
  advantages　of　their　maritime　situation；　and　the　necessity　they
  lay　under　of　frequenting　foreign　ports；　in　order　to　procure　what
  their　own　climate　refused　them。　And　as　to　FRANCE；　trade　has　come
  late　into　that　kingdom；　and　seems　to　have　been　the　effect　of
  reflection　and　observation　in　an　ingenious　and　enterprizing
  people；　who　remarked　the　riches　acquired　by　such　of　the
  neighbouring　nations　as　cultivated　navigation　and　commerce。
  The　places　mentioned　by　CICERO；　as　possessed　of　the　greatest
  commerce　in　his　time；　are　ALEXANDRIA；　COLCHUS；　TYRE；　SIDON；
  ANDROS；　CYPRUS；　　PAMPHYLIA；　LYCIA；　RHODES；　CHIOS；　BYZANTIUM；
  LESBOS；　SMYRNA；　MILETUM；　COOS。　All　these；　except　ALEXANDRIA；　were
  either　small　islands；　or　narrow　territories。　And　that　city　owed
  its　trade　entirely　to　the　happiness　of　its　situation。
  Since　therefore　some　natural　necessities　or　disadvantages　may
  be　thought　favourable　to　industry；　why　may　not　artificial　burdens
  have　the　same　effect？　Sir　WILLIAM　TEMPLE；　we　may　observe；
  ascribes　the　industry　of　the　DUTCH　entirely　to　necessity；
  proceeding　from　their　natural　disadvantages；　and　illustrates　his
  doctrine　by　a　striking　comparison　with　IRELAND；　〃where；〃　says　he；
  〃by　the　largeness　and　plenty　of　the　soil；　and　scarcity　of　people；
  all　things　necessary　to　life　are　so　cheap；　that　an　industrious
  man；　by　two　days　labour；　may　gain　enough　to　feed　him　the　rest　of
  the　week。　Which　I　take　to　be　a　very　plain　ground　of　the　laziness
  attributed　to　the　people。　For　men　naturally　prefer　ease　before
  labour；　and　will　not　take　pains　if　they　can　live　idle；　though
  when；　by　necessity；　they　have　been　inured　to　it；　they　cannot
  leave　it；　being　grown　a　custom　necessary　to　their　health；　and　to
  their　very　entertainment。　Nor　perhaps　is　the　change　harder；　from
  constant　ease　to　labour；　than　from　constant　labour　to　ease。〃
  After　which　the　author　proceeds　to　confirm　his　doctrine；　by
  enumerating；　as　above；　the　places　where　trade　has　most
  flourished；　in　ancient　and　modern　times；　and　which　are　commonly
  observed　to　be　such　narrow　confined　territories；　as　beget　a
  necessity　for　industry。
  The　best　taxes　are　such　as　are　levied　upon　consumptions；
  especially　those　of　luxury；　because　such　taxes　are　least　felt　by
  the　people。　They　seem；　in　some　measure；　voluntary；　since　a　man
  may　chuse　how　far　he　will　use　the　commodity　which　is　taxed：　They
  are　paid　gradually　and　insensibly：　They　naturally　produce
  sobriety　and　frugality；　if　judiciously　imposed：　And　being
  confounded　with　the　natural　price　of　the　commodity；　they　are
  scarcely　perceived　by　the　consumers。　Their　only　disadvantage　is；
  that　they　are　expensive　in　the　levying。
  Taxes　upon　possessions　are　levied　without　expence；　but　have
  every　other　disadvantage。　Most　states；　however；　are　obliged　to
  have　recourse　to　them；　in　order　to　supply　the　deficiencies　of　the
  other。
  But　the　most　pernicious　of　all　taxes　are　the　arbitrary。　They
  are　commonly　converted；　by　their　management；　into　punishments　on
  industry；　and　also；　by　their　unavoidable　inequality；　are　more
  grievous；　than　by　the　real　burden　which　they　impose。　It　is
  surprising；　therefore；　to　see　them　have　place　among　any　civilized
  people。
  In　general；　all　poll…taxes；　even　when　not　arbitrary；　which
  they　commonly　are；　may　be　esteemed　dangerous：　Because　it　is　So
  easy　for　the　sovereign　to　add　a　little　more；　and　a　little　more；
  to　the　sum　demanded；　that　these　taxes　are　apt　to　become
  altogether　oppressive　and　intolerable。　On　the　other　hand；　a　duty
  upon　commodities　checks　itself；　and　a　prince　will　soon　find；　that
  an　encrease　of　the　impost　is　no　encrease　of　his　revenue。　It　is
  not　easy　therefore；　for　a　people　to　be　altogether　ruined　by　such
  taxes。
  Historians　inform　us；　that　one　of　the　chief　causes　of　the
  destruction　of　the　ROMAN　state；　was　the　alteration；　which
  CONSTANTINE　introduced　into　the　finances；　by　substituting　an
  universal　poll…tax；　in　lieu　of　almost　all　the　tithes；　customs；
  and　excises；　which　formerly　composed　the　revenue　of　the　empire。
  The　people；　in　all　the　provinces；　were　so　grinded　and　oppressed
  by　the　publicans；　that　they　were　glad　to　take　refuge　under　the
  conquering　arms　of　the　barbarians；　whose　dominion；　as　they　had
  fewer　necessities　and　less　art；　was　found　preferable　to　the
  refined　tyranny　of　the　ROMANS。
  It　is　an　opinion；　zealously　promoted　by　some　political
  writers；　that；　since　all　taxes；　as　they　pretend；　fall　ultimately
  upon　land；　it　were　better　to　lay　them　originally　there；　and
  abolish　every　duty　upon　consumptions。　But　it　is　denied；　that　all
  taxes　fall　ultimately　upon　land。　If　a　duty　be　laid　upon　any
  commodity；　consumed　by　an　artisan；　he　has　two　obvious　expedients
  for　paying　it；　he　may　retrench　somewhat　of　his　expence；　or　he　may
  encrease　his　labour。　Both　these　resources　are　more　easy　and
  natural；　than　that　of　heightening　his　wages。　We　see；　that；　in
  years　of　scarcity；　the　weaver　either　consumes　less　or　labours
  more；　or　employs　both　these　expedients　of　frugality　and　industry；
  by　which　he　is　enabled　to　reach　the　end　of　the　year。　It　is　but
  just；　that　he　should　subject　himself　to　the　same　hardships；　if
  they　deserve　the　name；　for　the　sake　of　the　publick；　which　gives
  him　protection。　By　what　contrivance　can　he　raise　the　price　of　his
  labour？　The　manufacturer　who　employs　him；　will　not　give　him　more：
  Neither　can　he；　because　the　merchant；　who　exports　the　cloth；
  cannot　raise　its　price；　being　limited　by　the　price　which　it
  yields　in　foreign　markets。　Every　man；　to　be　sure；　is　desirous　of
  pushing　off　from　himself　the　burden　of　any　tax；　which　is　imposed；
  and　of　laying　it　upon　others：　But　as　every　man　has　the　same
  inclination；　and　is　upon　the　defensive；　no　set　of　men　can　be
  supposed　to　prevail　altogether　in　this　contest。　And　why　the
  landed　gentleman　should　be　the　victim　of　the　whole；　and　should
  not　be　able　to　defend　himself；　as　well　as　others　are；　I　cannot
  readily　imagine。　All　tradesmen；　indeed；　would　willingly　prey　upon
  him；　and　divide　him　among　them；　if　they　could：　But　this
  inclination　they　always　have；　though　no　taxes　were　levied；　and
  the　same　methods；　by　which　he　guards　against　the　imposition　of
  tradesmen　before　taxes；　will　serve　him　afterwards；　and　make　them
  share　the　burden　with　him。　They　must　be　very　heavy　taxes；　indeed；
  and　very　injudiciously　levied；　which　the　artizan　will　not；　of
  himself；　be　enabled　to　pay；　by　superior　industry　and　frugality；
  without　raising　the　price　of　his　labour。
  I　shall　conclude　this　subject　with　observing；　that　we　have；
  with　regard　to　taxes；　an　instance　of　what　frequently　happens　in
  political　institutions；　that　the　consequences　of　things　are
  diametrically　opposite　to　what　we　should　expect　on　the　first
  appearance。　It　is　regarded　as　a　fundamental　maxim　of　the　TURKISH
  government；　that　the　Grand　Signior；　though　absolute　master　of　the
  lives　and　fortunes　of　each　individual；　has　no　authority　to　impose
  a　new　tax；　and　every　OTTOMAN　prince；　who　has　made　such　an
  attempt；　either　has　been　obliged　to　retract；　or　has　found　the
  fatal　effects　of　his　perseverance。　One　would　imagine；　that　this
  prejudice　or　established　opinion　were　the　firmest　barrier　in　the
  world　against　oppression；　yet　it　is　certain；　that　its　effect　is
  quite　contrary。　The　emperor；　having　no　regular　method　of
  encreasing　his　revenue；　must　allow　all　the　bashaws　and　governors
  to　oppress　and　abuse　the　subjects：　And　these　he　squeezes　after
  their　return　from　their　government。　Whereas；　if　he　could　im