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