different　Species　of　Revenue
  The　taxes　which；　it　is　intended；　should　fall　indifferently
  upon　every　different　species　of　revenue；　are　capitation　taxes；
  and　taxes　upon　consumable　commodities。　These　must　be　paid
  indifferently　from　whatever　revenue　the　contributors　may　possess；
  from　the　rent　of　their　land；　from　the　profits　of　their　stock；　or
  from　the　wages　of　their　labour。
  Capitation　Taxes
  Capitation　taxes；　if　it　is　attempted　to　proportion　them　to
  the　fortune　or　revenue　of　each　contributor；　become　altogether
  arbitrary。　The　state　of　a　man's　fortune　varies　from　day　to　day；
  and　without　an　inquisition　more　intolerable　than　any　tax；　and
  renewed　at　least　once　every　year；　can　only　be　guessed　at。　His
  assessment；　therefore；　must　in　most　cases　depend　upon　the　good　or
  bad　humour　of　his　assessors；　and　must；　therefore；　be　altogether
  arbitrary　and　uncertain。
  Capitation　taxes；　if　they　are　proportioned　not　to　the
  supposed　fortune；　but　to　the　rank　of　each　contributor；　become
  altogether　unequal；　the　degrees　of　fortune　being　frequently
  unequal　in　the　same　degree　of　rank。
  Such　taxes；　therefore；　if　it　is　attempted　to　render　them
  equal；　become　altogether　arbitrary　and　uncertain；　and　if　it　is
  attempted　to　render　them　certain　and　not　arbitrary；　become
  altogether　unequal。　Let　the　tax　be　light　or　heavy；　uncertainty　is
  always　a　great　grievance。　In　a　light　tax　a　considerable　degree　of
  inequality　may　be　supported；　in　a　heavy　one　it　is　altogether
  intolerable。
  In　the　different　poll…taxes　which　took　place　in　England
  during　the　reign　of　William　III　the　contributors　were；　the
  greater　part　of　them；　assessed　according　to　the　degree　of　their
  rank；　as　dukes；　marquisses；　earls；　viscounts；　barons；　esquires；
  gentlemen；　the　eldest　and　youngest　sons　of　peers；　etc。　All
  shopkeepers　and　tradesmen　worth　more　than　three　hundred　pounds；
  that　is；　the　better　sort　of　them；　were　subject　to　the　same
  assessment；　how　great　soever　might　be　the　difference　in　their
  fortunes。　Their　rank　was　more　considered　than　their　fortune。
  Several　of　those　who　in　the　first　poll…tax　were　rated　according
  to　their　supposed　fortune　were　afterwards　rated　according　to
  their　rank。　Serjeants；　attorneys；　and　proctors　at　law；　who　in　the
  first　poll…tax　were　assessed　at　three　shillings　in　the　pound　of
  their　supposed　income；　were　afterwards　assessed　as　gentlemen。　In
  the　assessment　of　a　tax　which　was　not　very　heavy；　a　considerable
  degree　of　inequality　had　been　found　less　insupportable　than　any
  degree　of　uncertainty。
  In　the　capitation　which　has　been　levied　in　France　without
  any　interruption　since　the　beginning　of　the　present　century；　the
  highest　orders　of　people　are　rated　according　to　their　rank　by　an
  invariable　tariff；　the　lower　orders　of　people；　according　to　what
  is　supposed　to　be　their　fortune；　by　an　assessment　which　varies
  from　year　to　year。　The　officers　of　the　king's　court；　the　judges
  and　other　officers　in　the　superior　courts　of　justice；　the
  officers　of　the　troops；　etc。；　are　assessed　in　the　first　manner。
  The　inferior　ranks　of　people　in　the　provinces　are　assessed　in　the
  second。　In　France　the　great　easily　submit　to　a　considerable
  degree　of　inequality　in　a　tax　which；　so　far　as　it　affects　them；
  is　not　a　very　heavy　one；　but　could　not　brook　the　arbitrary
  assessment　of　an　intendant。　The　inferior　ranks　of　people　must；　in
  that　country；　suffer　patiently　the　usage　which　their　superiors
  think　proper　to　give　them。
  In　England　the　different　poll…taxes　never　produced　the　sum
  which　had　been　expected　from　them；　or　which；　it　was　supposed；
  they　might　have　produced；　had　they　been　exactly　levied。　In　France
  the　capitation　always　produces　the　sum　expected　from　it。　The　mild
  government　of　England；　when　it　assessed　the　different　ranks　of
  people　to　the　poll…tax；　contented　itself　with　what　that
  assessment　happened　to　produce；　and　required　no　compensation　for
  the　loss　which　the　state　might　sustain　either　by　those　who　could
  not　pay；　or　by　those　who　would　not　pay　（for　there　were　many
  such）；　and　who；　by　the　indulgent　execution　of　the　law；　were　not
  forced　to　pay。　The　more　severe　government　of　France　assesses　upon
  each　generality　a　certain　sum；　which　the　intendant　must　find　as
  he　can。　If　any　province　complains　of　being　assessed　too　high；　it
  may；　in　the　assessment　of　next　year；　obtain　an　abatement
  proportioned　to　the　overcharge　of　the　year　before。　But　it　must
  pay　in　the　meantime。　The　intendant；　in　order　to　be　sure　of
  finding　the　sum　assessed　upon　his　generality；　was　empowered　to
  assess　it　in　a　larger　sum　that　the　failure　or　inability　of　some
  of　the　contributors　might　be　compensated　by　the　overcharge　of　the
  rest；　and　till　1765　the　fixation　of　this　surplus　assessment　was
  left　altogether　to　his　discretion。　In　that　year；　indeed；　the
  council　assumed　this　power　to　itself。　In　the　capitation　of　the
  provinces；　it　is　observed　by　the　perfectly　well…informed　author
  of　the　Memoires　upon　the　impositions　in　France；　the　proportion
  which　falls　upon　the　nobility；　and　upon　those　whose　privileges
  exempt　them　from　the　taille；　is　the　least　considerable。　The
  largest　falls　upon　those　subject　to　the　taille；　who　are　assessed
  to　the　capitation　at　so　much　a　pound　of　what　they　pay　to　that
  other　tax。
  Capitation　taxes；　so　far　as　they　are　levied　upon　the　lower
  ranks　of　people；　are　direct　taxes　upon　the　wages　of　labour；　and
  are　attended　with　all　the　inconveniences　of　such　taxes。
  Capitation　taxes　are　levied　at　little　expense；　and；　where
  they　are　rigorously　exacted；　afford　a　very　sure　revenue　to　the
  state。　It　is　upon　this　account　that　in　countries　where　the　ease；
  comfort；　and　security　of　the　inferior　ranks　of　people　are　little
  attended　to；　capitation　taxes　are　very　common。　It　is　in　general；
  however；　but　a　small　part　of　the　public　revenue　which；　in　a　great
  empire；　has　ever　been　drawn　from　such　taxes；　and　the　greatest　sum
  which　they　have　ever　afforded　might　always　have　been　found　in
  some　other　way　much　more　convenient　to　the　people。
  Taxes　upon　Consumable　Commodities
  The　impossibility　of　taxing　the　people；　in　proportion　to
  their　revenue；　by　any　capitation；　seems　to　have　given　occasion　to
  the　invention　of　taxes　upon　consumable　commodities。　The　state；
  not　knowing　how　to　tax；　directly　and　proportionably；　the　revenue
  of　its　subjects；　endeavours　to　tax　it　indirectly　by　taxing　their
  expense；　which；　it　is　supposed；　will　in　most　cases　be　nearly　in
  proportion　to　their　revenue。　Their　expense　is　taxed　by　taxing　the
  consumable　commodities　upon　which　it　is　laid　out。
  Consumable　commodities　are　either　necessaries　or　luxuries。
  By　necessaries　I　understand　not　only　the　commodities　which
  are　indispensably　necessary　for　the　support　of　life；　but　whatever
  the　custom　of　the　country　renders　it　indecent　for　creditable
  people；　even　of　the　lowest　order；　to　be　without。　A　linen　shirt；
  for　example；　is；　strictly　speaking；　not　a　necessary　of　life。　The
  Greeks　and　Romans　lived；　I　suppose；　very　comfortably　though　they
  had　no　linen。　But　in　the　present　times；　through　the　greater　part
  of　Europe；　a　creditable　day…labourer　would　be　ashamed　to　appear
  in　public　without　a　linen　shirt；　the　want　of　which　would　be
  supposed　to　denote　that　disgraceful　degree　of　poverty　which；　it
  is　presumed；　nobody　can　well　fall　into　without　extreme　bad
  conduct。　Custom；　in　the　same　manner；　has　rendered　leather　shoes　a
  necessary　of　life　in　England。　The　poorest　creditable　person　of
  either　sex　would　be　ashamed　to　appear　in　public　without　them。　In
  Scotland；　custom　has　rendered　them　a　necessary　of　life　to　the
  lowest　order　of　men；　but　not　to　the　same　order　of　women；　who　may；
  without　any　discredit；　walk　about　barefooted。　In　France　they　are
  necessaries　neither　to　men　nor　to　women；　the　lowest　rank　of　both
  sexes　appearing　there　publicly；　without　any　discredit；　sometimes
  in　wooden　shoes；　and　sometimes　barefooted。　Under　necessaries；
  therefore；　I　comprehend　not　only　those　things　which　nature；　but
  those　things　which　the　established　rules　of　decency　have　rendered
  necessary　to　the　lowest　rank　of　people。　All　other　things　I　call
  luxuries；　without　meaning　by　this　appellation　to　throw　the
  smallest　degree　of　reproach　upon　the　temperate　use　of　them。　Beer
  and　ale；　for　example；　in　Great　Britain；　and　wine；　even　in　the
  wine　countries；　I　call　luxuries。　A　man　of　any　rank　may；　without
  any　reproach；　abstain　totally　from　tasting　such　liquors。　Nature
  does　not　render　them　necessary　for　the　support　of　life；　and
  custom　nowhere　renders　it　indecent　to　live　without　them。
  As　the　wages　of　labour　are　everywhere　regulated；　partly　by
  the　demand　for　it；　and　partly　by　the　average　price　of　the
  necessary　articles　of　subsistence；　whatever　raises　this　average
  price　must　necessarily　raise　those　wages　so　that　the　labourer　may
  still　be　able　to　purchase　that　quantity　of　those　necessary
  articles　which　the　state　of　the　demand　for　labour；　whether
  increasing