acknowledged；　is　a　very　natural　effect　of　such　taxes。
  Such　stamp…duties　as　those　in　England　upon　cards　and　dice；
  upon　newspapers　and　periodical　pamphlets；　etc。；　are　properly
  taxes　upon　consumption；　the　final　payment　falls　upon　the　persons
  who　use　or　consume　such　commodities。　Such　stamp…duties　as　those
  upon　licences　to　retail　ale；　wine；　and　spirituous　liquors；　though
  intended；　perhaps；　to　fall　upon　the　profits　of　the　retailers；　are
  likewise　finally　paid　by　the　consumers　of　those　liquors。　Such
  taxes；　though　called　by　the　same　name；　and　levied　by　the　same
  officers　and　in　the　same　manner　with　the　stamp…duties　above
  mentioned　upon　the　transference　of　property；　are；　however；　of　a
  quite　different　nature；　and　fall　upon　quite　different　funds。
  ARTICLE　III
  Taxes　upon　the　Wages　of　Labour
  The　wages　of　the　inferior　classes　of　workmen；　I　have
  endeavoured　to　show　in　the　first　book；　are　everywhere　necessarily
  regulated　by　two　different　circumstances；　the　demand　for　labour；
  and　the　ordinary　or　average　price　of　provisions。　The　demand　for
  labour；　according　as　it　happens　to　be　either　increasing；
  stationary；　or　declining；　or　to　require　an　increasing；
  stationary；　or　declining　population；　regulates　the　subsistence　of
  the　labourer；　and　determines　in　what　degree　it　shall　be；　either
  liberal；　moderate；　or　scanty。　The　ordinary　or　average　price　of
  provisions　determines　the　quantity　of　money　which　must　be　paid　to
  the　workman　in　order　to　enable　him；　one　year　with　another；　to
  purchase　this　liberal；　moderate；　or　scanty　subsistence。　While　the
  demand　for　labour　and　the　price　of　provisions；　therefore；　remain
  the　same；　a　direct　tax　upon　the　wages　of　labour　can　have　no　other
  effect　than　to　raise　them　somewhat　higher　than　the　tax。　Let　us
  suppose；　for　example；　that　in　a　particular　place　the　demand　for
  labour　and　the　price　of　provisions　were　such　as　to　render　ten
  shillings　a　week　the　ordinary　wages　of　labour；　and　that　a　tax　of
  one…fifth；　or　four　shillings　in　the　pound；　was　imposed　upon
  wages。　If　the　demand　for　labour　and　the　price　of　provisions
  remained　the　same；　it　would　still　be　necessary　that　the　labourer
  should　in　that　place　earn　such　a　subsistence　as　could　be　bought
  only　for　ten　shillings　a　week　free　wages。　But　in　order　to　leave
  him　such　free　wages　after　paying　such　a　tax；　the　price　of　labour
  must　in　that　place　soon　rise；　not　to　twelve　shillings　a　week
  only；　but　to　twelve　and　sixpence；　that　is；　in　order　to　enable　him
  to　pay　a　tax　of　one…fifth；　his　wages　must　necessarily　soon　rise；
  not　one…fifth　part　only；　but　one…fourth。　Whatever　was　the
  proportion　of　the　tax；　the　wages　of　labour　must　in　all　cases
  rise；　not　only　in　that　proportion；　but　in　a　higher　proportion。　If
  the　tax；　for　example；　was　one…tenth；　the　wages　of　labour　must
  necessarily　soon　rise；　not　one…tenth　part　only；　but　one…eighth。
  A　direct　tax　upon　the　wages　of　labour；　therefore；　though　the
  labourer　might　perhaps　pay　it　out　of　his　hand；　could　not　properly
  be　said　to　be　even　advanced　by　him；　at　least　if　tile　demand　for
  labour　and　the　average　price　of　provisions　remained　the　same
  after　the　tax　as　before　it。　In　all　such　cases；　not　only　the　tax
  but　something　more　than　the　tax　would　in　reality　be　advanced　by
  the　person　who　immediately　employed　him。　The　final　payment　would
  in　different　cases　fall　upon　different　persons。　The　rise　which
  such　a　tax　might　occasion　in　the　wages　of　manufacturing　labour
  would　be　advanced　by　the　master　manufacturer；　who　would　both　be
  entitled　and　obliged　to　charge　it；　with　a　profit；　upon　the　price
  of　his　goods。　The　final　payment　of　this　rise　of　wages；　therefore；
  together　with　the　additional　profit　of　the　master　manufacturer；
  would　fall　upon　the　consumer。　The　rise　which　such　a　tax　might
  occasion　in　the　wages　of　country　labour　would　be　advanced　by　the
  farmer；　who；　in　order　to　maintain　the　same　number　of　labourers　as
  before；　would　be　obliged　to　employ　a　greater　capital。　In　order　to
  get　back　this　greater　capital；　together　with　the　ordinary　profits
  of　stock；　it　would　be　necessary　that　he　should　retain　a　larger
  portion；　or　what　comes　to　the　same　thing；　the　price　of　a　larger
  portion；　of　the　produce　of　the　land；　and　consequently　that　he
  should　pay　less　rent　to　the　landlord。　The　final　payment　of　this
  rise　of　wages；　therefore；　would　in　this　case　fall　upon　the
  landlord；　together　with　the　additional　profit　of　the　farmer　who
  had　advanced　it。　In　all　cases　a　direct　tax　upon　the　wages　of
  labour　must；　in　the　long…run；　occasion　both　a　greater　reduction
  in　the　rent　of　land；　and　a　greater　rise　in　the　price　of
  manufactured　goods；　than　would　have　followed　from　the　proper
  assessment　of　a　sum　equal　to　the　produce　of　the　tax　partly　upon
  the　rent　of　land；　and　partly　upon　consumable　commodities。
  If　direct　taxes　upon　the　wages　of　labour　have　not　always
  occasioned　a　proportionable　rise　in　those　wages；　it　is　because
  they　have　generally　occasioned　a　considerable　fall　in　the　demand
  for　labour。　The　declension　of　industry；　the　decrease　of
  employment　for　the　poor；　the　diminution　of　the　annual　produce　of
  the　land　and　labour　of　the　country；　have　generally　been　the
  effects　of　such　taxes。　In　consequence　of　them；　however；　the　price
  of　labour　must　always　be　higher　than　it　otherwise　would　have　been
  in　the　actual　state　of　the　demand：　and　this　enhancement　of　price；
  together　with　the　profit　of　those　who　advance　it；　must　always　be
  finally　paid　by　the　landlords　and　consumers。
  A　tax　upon　the　wages　of　country　labour　does　not　raise　the
  price　of　the　rude　produce　of　land　in　proportion　to　the　tax；　for
  the　same　reason　that　a　tax　upon　the　farmer's　profit　does　not
  raise　that　price　in　that　proportion。
  Absurd　and　destructive　as　such　taxes　are；　however；　they　take
  place　in　many　countries。　In　France　that　part　of　the　taille　which
  is　charged　upon　the　industry　of　workmen　and　day…labourers　in
  country　villages　is　properly　a　tax　of　this　kind。　Their　wages　are
  computed　according　to　the　common　rate　of　the　district　in　which
  they　reside；　and　that　they　may　be　as　little　liable　as　possible　to
  any　overcharge；　their　yearly　gains　are　estimated　at　no　more　than
  two　hundred　working　days　in　the　year。　The　tax　of　each　individual
  is　varied　from　year　to　year　according　to　different　circumstances；
  of　which　the　collector　or　the　commissary　whom　the　intendant
  appoints　to　assist　him　are　the　judges。　In　Bohemia；　in　consequence
  of　the　alteration　in　the　system　of　finances　which　was　begun　in
  1748；　a　very　heavy　tax　is　imposed　upon　the　industry　of
  artificers。　They　are　divided　into　four　classes。　The　highest　class
  pay　a　hundred　florins　a　year　which；　at　two…and…twenty　pence
  halfpenny　a　florin；　amounts　to　L9　7s。　6d。　The　second　class　are
  taxed　at　seventy；　the　third　at　fifty；　and　the　fourth；
  comprehending　artificers　in　villages；　and　the　lowest　class　of
  those　in　towns；　at　twenty…five　florins。
  The　recompense　of　ingenious　artists　and　of　men　of　liberal
  professions；　I　have　endeavoured　to　show　in　the　first　book；
  necessarily　keeps　a　certain　proportion　to　the　emoluments　of
  inferior　trades。　A　tax　upon　this　recompense；　therefore；　could
  have　no　other　effect　than　to　raise　it　somewhat　higher　than　in
  proportion　to　the　tax。　If　it　did　not　rise　in　this　manner；　the
  ingenious　arts　and　the　liberal　professions；　being　no　longer　upon
  a　level　with　other　trades；　would　be　so　much　deserted　that　they
  would　soon　return　to　that　level。
  The　emoluments　of　offices　are　not；　like　those　of　trades　and
  professions；　regulated　by　the　free　competition　of　the　market；　and
  do　not；　therefore；　always　bear　a　just　proportion　to　what　the
  nature　of　the　employment　requires。　They　are；　perhaps；　in　most
  countries；　higher　than　it　requires；　the　persons　who　have　the
  administration　of　government　being　generally　disposed　to　reward
  both　themselves　and　their　immediate　dependants　rather　more　than
  enough。　The　emoluments　of　offices；　therefore；　can　in　most　cases
  very　well　bear　to　be　taxed。　The　persons；　besides；　who　enjoy
  public　offices；　especially　the　more　lucrative；　are　in　all
  countries　the　objects　of　general　envy；　and　a　tax　upon　their
  emoluments；　even　though　it　should　be　somewhat　higher　than　upon
  any　other　sort　of　revenue；　is　always　a　very　popular　tax。　In
  England；　for　example；　when　by　the　land…tax　every　other　sort　of
  revenue　was　supposed　to　be　assessed　at　four　shillings　in　the
  pound；　it　was　very　popular　to　lay　a　real　tax　of　five　shillings
  and　sixpence　in　the　pound　upon　the　salaries　of　offices　which
  exceeded　a　hundred　pounds　a　year；　the　pensions　of　the　younger
  branches　of　the　royal　family；　the　pay　of　the　officers　of　the　army
  and　navy；　and　a　few　others　less　obnoxious　to　envy　excepted。　There
  are　in　England　no　other　direct　taxes　upon　the　wages　of　labour。
  ARTICLE　IV　　　Taxes　which；　it　is
  intended；　should　fall　indifferently　upon　every
  different　Species　of　Revenue
  The　taxes　which；　it　is　intended；　should　fall　indiffere