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