to　the　soil；　and　if　loaded　with　imposts；　the　capitalist　would　be　induced　to　transmit　them　into　other　counties；　often　without　emigrating　himself。　He　would　thus　deprive　his　country　of　all　the　labour　which　those　capitals　would　support；　he　would　diminish　the　national　revenues　in　a　proportion　immensely　superior　to　the　advantages　which　the　treasury　could　expect　from　the　new　tax。　　　　　Other　species　of　revenue　escape　still　more　easily　from　direct　contribution。　A　considerable　revenue　in　the　state；　for　example；　is　the　profit　of　trade　and　that　of　manufacture；　but；　on　being　directly　taxed；　it　is　almost　sure　to　be　annihilated。　Another　very　considerable　revenue　is　that　of　workmen；　who　gain　but　a　mere　wage；　the　great　number　of　those　who　enjoy　it；　makes　up　for　the　slenderness　of　the　portion　belonging　to　each。　Such　also　are　the　revenues　of　all　those　classes　whose　labours　leave　no　products　which　are　substantial　and　capable　of　accumulation。　Most　men　who　live　by　those　different　means；　do　not　even　know　the　extent　of　their　revenue；　because；　receiving　it　day　by　day；　and　expending　it　in　the　same　manner；　they　think　they　have　nothing　when　their　labour　is　all　that　remains。　They　form　the　poorest　class　of　society；　but　also　the　most　numerous；　and；　if　we　add　up　the　annual　consumption　of　all　the　day…labourers；　it　is　greatly　superior　in　value　to　that　of　all　the　rich。　　　　　But　before　we　think　of　taxing　this　revenue；　we　must　remember；　that　nothing　can　be　more　absurd；　as　well　as　cruel；　than　to　take　away　a　part　of　the　necessary　emolument　of　productive　workmen；　for；　either　it　must　actually　be　paid　by　them；　in　which　case　they　would　suffer；　languish；　and　at　last　die　of　penury；　and　with　them　would　also　be　destroyed　the　national　revenue；　which　should　spring　from　their　labour；　or　else　they　would　succeed　in　obtaining　reimbursement　for　their　contribution；　either　on　the　class　which　employs　them；　or　on　that　of　consumers。　F　or　this　purpose；　they　would　raise　either　all　their　wages；　or　the　price　of　all　their　produce。　Thus　they　would　raise　manufactures；　or；　at　least；　shut　foreign　markets；　and；　by　a　circuit　a　little　longer；　they　would　equally　arrest　production；　and　destroy　the　national　revenue。　No　operation；　however；　could　be　more　difficult　than　to　separate；　in　a　poor　man's　revenue；　the　necessary　from　the　superfluous；　which　alone　can　be　taxed。　Besides；　such　a　tax　would　be　to　fix　contribution　on　labour　and　industry；　or；　in　some　degree；　to　inflict　a　penalty　on　those　qualities　which　it　is　the　most　essential　to　encourage；　it　would　be　to　arrest；　at　their　source；　the　wealth　and　prosperity　of　states。　Such　are　the　motives　which　have　generally　prevented　a　universal　tax　on　income；　or；　at　least；　have　prevented　it　from　reaching　the　industrious　classes　completely　enough　to　become　productive。　　　　　But　those　different　kinds　of　income；　which　cannot　be　appreciated　for　taxation；　at　their　origin；　are　always　employed　in　consumption；　and　this　is　the　moment　when　taxation　can　reach　them　with　far　less　inconvenience。　By　taxing　every　kind　of　goods；　in　the　purchasing　of　which　wealth　may　be　employed；　we　are　sure　to　make　that　wealth　contribute；　and　we　need　not　know　to　whom　it　belongs。　For　such　a　contribution　there　is　not　required　any　declaration　of　fortune；　any　inquisition；　any　distinction　of　poor　and　rich；　it　does　not　attach　taxation　to　labour；　it　does　not　punish　what　ought；　above　all　other　things；　to　be　encouraged。　Besides；　each　contributor　pays　his　taxes　on　consumption；　as　it　were　in　a　voluntary　manner；　at　the　time　when　he　has　money；　and　finds　himself　enabled　to　purchase　the　thing　taxed；　he　reimburses　the　merchant；　who　has　already　advanced　the　impost；　and　he　scarcely　perceives　that　himself　has　paid　any。　　　　　Taxes　on　consumption　are；　however；　very　far　from　being　able　to　reach　the　revenue　in　a　correct　manner；　by　means　of　the　expenditure。　It　is　required；　for　example；　that　every　kind　of　fortune；　every　kind　of　industry；　protected　by　the　state；　should　pay　the　treasury　ten　per　cent。　of　the　revenue　which　they　give。　At　first　view　it　appears　that　this　object　would　be　obtained　by　taxing　every　consumption；　every　expense；　of　what　nature　soever；　at　ten　per　cent。　of　its　value。　But　if　we　attempt　to　come　at　every　kind　of　consumption；　we　must　subject　to　the　same　tax　the　commodities　produced　in　the　interior　of　families　by　domestic　industry；　those　produced　by　the　national　manufactures；　and　those　introduced　by　foreign　commerce。　By　making　exceptions　to　this　rule；　not　only　would　the　principle　of　equality　he　destroyed；　in　a　very　unjust　manner；　but　also　each　would　be　induced　to　serve　himself；　greatly　to　the　prejudice　of　manufactures；　trade；　and　the　division　of　labour；　which　much　increases　its　productive　power。　On　the　other　hand；　by　following　it　rigorously　out；　each　family　would　be　subjected　to　an　inspection　of　its　domestic　economy；　absolutely　insupportable。　　　　　The　universality　of　such　a　tax　would　have　a　still　more　fatal　inconvenience；　if　it　were　extended　to　commodities　of　prime　necessity。　By　exempting　such　commodities；　a　very　considerable　portion　of　the　national　expenditure　is　left　out；　but；　in　taxing　them；　the　risk　is　run　of　confounding　the　necessary　with　the　superfluous；　in　the　poor　man's　consumption；　and；　should　the　former　be　encroached　on；　of　arresting　the　reproduction　of　revenue；　either　by　the　penury　and　death　of　the　workman；　or　by　the　rising　of　his　wages。　　　　　In　the　last　place；　no　idea　could　be　entertained　of　taxing　goods　destined　for　exportation；　because；　whenever　the　price　of　them　was　raised；　foreign　consumers　would　provide　themselves　elsewhere；　it　would　be　necessary；　in　that　case；　to　restore；　by　drawbacks；　all　the　customs　levied　on　them。　But　how　could　endless　frauds　upon　this　principle　be　avoided？　The　vexatious　laws　intended　to　subject　foreign　commerce　to　a　constant　superintendence；　to　prevent　such　frauds；　would　alone　be　equivalent　to　a　heavy　contribution。　　　　　It　is　a　great　inconvenience　of　taxes　on　consumption；　that　it　never　can　be　known　at　their　establishment　who　is　to　pay　them　in　the　long　run。　The　legislature　always　proposes　to　make　them　be　reimbursed　by　the　consumer；　but　sometimes　they　do　not　reach　his　distance；　at　other　times；　they　do　not　stop　at　him；　and　the　consumer　is　anew　reimbursed　for　them　by　those　for　whom　he　labours。　To　make　the　consumer　pay　the　whole　tax；　the　nation　must　be　in　a　state　of　increasing　prosperity；　for　otherwise；　as　the　consumer　is　not　richer　than　before　the　tax；　he　cannot　devote　more　money　than　formerly　to　his　enjoyments；　and　must；　therefore；　in　some　shape；　diminish　his　consumption。　The　producer；　on　his　side；　no　longer　selling　the　whole　of　his　goods；　must　diminish　his　production；　or　consent　to　pay　a　portion　of　the　tax。　If　a　public　calamity　happens；　a　scarcity　or　even　a　state　of　embarrassment　in　trade；　consumption　still　further　diminishes；　and　the　producer；　compelled　to　dispose　of　his　goods；　pays　the　whole　tax；　till；　no　longer　finding　any　profit　in　his　labour；　he　abandons　it　entirely。　　　　　On　the　other　hand；　when　taxes　and　consumption　have　raised　the　price　of　every　thing；　industrious　men；　who　form　a　numerous　class　among　consumers；　no　longer　find　in　their　industry　sufficient　resources　to　support　them。　His　wages　no　longer　furnish　the　day…labourer　with　those　limited　enjoyments　which　are　to　be　reckoned　among　the　necessaries　of　life；　since　life；　or　the　power　of　labouring；　could　not　long　be　maintained　in　an　individual　deprived　of　every　pleasure。　He　struggles；　therefore；　with　all　his　strength；　to　get　his　wages　increased；　the　manufacturer　and　merchant；　in　like　manner；　to　get　their　profits　increased。　As　the　total　sale　diminishes；　it　is　necessary　for　their　subsistence　that　they　obtain　more　for　each　separate　article。　Their　joint　efforts　soon　succeed　in　raising　the　price　of　all　goods　coming　from　their　hands；　but　especially　goods　of　prime　necessity；　because　the　sellers　of　these　give　the　law　to　buyers；　who　cannot　do　without　such　goods。　A　rise　in　the　price　of　those　commodities　reacts　anew　on　wages　and　profits；　the　disorganisation　becomes　complete；　national　productions　cost　much　higher　than　those　of　countries　not　oppressed　by　a　similar　system；　they　cannot　support　a　competition　in　foreign　markets；　exportation　ceases；　demand　is　not　renewed；　and　the　nation　sinks　under　a　frightful　distress。　　　　　If　a　universal　impost　on　consumption　presents　insuperable　difficulties；　partial　imposts　are　equally　liable　to　inconveniences。　When　one　kind　of　goods　has　been　taxed　by　universal　custom；　as　salt　is；　a　considerable　sum　of　money　has　indeed　been　raised；　but　a　tax　on　consumption　has　been　changed　into　a　sort　of　capitation；　which　weighs　equally　upon　the　poor　and　upon　the　rich；　without　any　regard　to　the　contributor's　fortune；　or　his　means　of　making　payment。　The　salt　tax；　when　so　considerable　that　the　day…labourer　feels　the　weight　of　it；　is；　perhaps；　the　most　unequal　of　all　imposts。　The　poorest　house　consumes　as　much　as　the　richest；　but　the　poor　must　take；　from　what　is　essentially　necessary　to　their　subsistence；　a　sum　which　the　rich　scarcely　notice　in　their　superfluity。　　　　　It　were　vain　to　seek；　among　articles　of　consumption；　for　one　which　is　proportioned　to　expenditure　or　to　wealth；　some　are　sought　after　by　the　rich　alone；　hut　they　do　not　use　them　in　proportion　to　their　riches。　A　duty　of　consumption　on　tea；　sugar；　spices；　does　not　reach　a　class