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調書をとる／予約する Five, 一時期／支部 II
The 君主, like any other owner of 在庫／株, may derive a 歳入 from it, either by 雇うing it himself, or by lending it. His 歳入 is in the one 事例／患者 利益（をあげる）, in the other 利益／興味.
The 歳入 of a Tartar or Arabian 長，指導者 consists in 利益（をあげる）. It arises principally from the milk and 増加する of his own herds and flocks, of which he himself superintends the 管理／経営, and is the 主要な／長／主犯 shepherd or herdsman of his own horde or tribe. It is, however, in this earliest and rudest 明言する／公表する of civil 政府 only that 利益（をあげる） has ever made the 主要な／長／主犯 part of the public 歳入 of a monarchial 明言する／公表する.
Small 共和国s have いつかs derived a かなりの 歳入 from the 利益（をあげる） of 商業の 事業／計画（する）s. The 共和国 of Hamburg is said to do so from the 利益（をあげる）s of a public ワイン cellar and apothecary's shop. The 明言する／公表する cannot be very 広大な／多数の／重要な of which the 君主 has leisure to carry on the 貿易（する） of a ワイン merchant or apothecary. The 利益（をあげる） of a public bank has been a source of 歳入 to more かなりの 明言する／公表するs. It has been so not only to Hamburg, but to Venice and Amsterdam. A 歳入 of this 肉親，親類d has even by some people been thought not below the attention of so 広大な／多数の／重要な an empire as that of 広大な／多数の／重要な Britain. Reckoning the ordinary （株主への）配当 of the Bank of England at five and a half per cent and its 資本／首都 at ten millions seven hundred and eighty thousand 続けざまに猛撃するs, the 逮捕する 年次の 利益（をあげる）, after 支払う／賃金ing the expense of 管理／経営, must 量, it is said, to five hundred and ninety-two thousand nine hundred 続けざまに猛撃するs. 政府, it is pretended, could borrow this 資本／首都 at three per cent 利益／興味, and by taking the 管理／経営 of the bank into its own 手渡すs, might make a （疑いを）晴らす 利益（をあげる） of two hundred and sixty-nine thousand five hundred 続けざまに猛撃するs a year. The 整然とした, vigilant, and parsimonious 行政 of such aristocracies as those of Venice and Amsterdam is 極端に proper, it appears from experience, for the 管理／経営 of a 商業の 事業／計画（する） of this 肉親，親類d. But whether such a 政府 as that of England- which, whatever may be its virtues, has never been famous for good economy; which, in time of peace, has 一般に 行為／行うd itself with the slothful and negligent profusion that is perhaps natural to 君主国s; and in time of war has 絶えず 行為／法令／行動するd with all the thoughtless extravagance that 僕主主義s are apt to 落ちる into- could be 安全に 信用d with the 管理／経営 of such a 事業／計画（する）, must at least be good 取引，協定 more doubtful.
The 地位，任命する office is 適切に a 商業の 事業／計画（する）. The 政府 前進するs the expense of 設立するing the different offices, and of buying or 雇うing the necessary horses or carriages, and is repaid with a large 利益（をあげる） by the 義務s upon what is carried. It is perhaps the only 商業の 事業／計画（する） which has been 首尾よく managed by, I believe, every sort of 政府. The 資本／首都 to be 前進するd is not very かなりの. There is no mystery in the 商売／仕事. The returns are not only 確かな , but 即座の.
Princes, however, have frequently engaged in many other 商業の 事業／計画（する）s, and have been willing, like 私的な persons, to mend their fortunes by becoming adventurers in the ありふれた 支店s of 貿易（する）. They have 不十分な ever 後継するd. The profusion with which the 事件／事情／状勢s of princes are always managed （判決などを）下すs it almost impossible that they should. The スパイ／執行官s of a prince regard the wealth of their master as inexhaustible; are careless at what price they buy; are careless at what price they sell; are careless at what expense they 輸送（する） his goods from one place to another. Those スパイ／執行官s frequently live with the profusion of princes, and いつかs too, in spite of that profusion, and by a proper method of making up their accounts, acquire the fortunes of princes. It was thus, as we are told by Machiavel, that the スパイ／執行官s of Lorenzo of Medicis, not a prince of mean abilities, carried on his 貿易（する）. The 共和国 of Florence was several times 強いるd to 支払う／賃金 the 負債 into which their extravagance had 伴う／関わるd him. He 設立する it convenient, accordingly, to give up the 商売／仕事 of merchant, the 商売／仕事 to which his family had 初めは 借りがあるd their fortune, and in the latter part of his life to 雇う both what remained of that fortune, and the 歳入 of the 明言する／公表する of which he had the 処分, in 事業／計画（する）s and expenses more suitable to his 駅／配置する.
No two characters seem more inconsistent than those of 仲買人 and 君主. If the 貿易（する）ing spirit of the English East India Company （判決などを）下すs them very bad 君主s, the spirit of 主権，独立 seems to have （判決などを）下すd them 平等に bad 仲買人s. While they were 仲買人s only they managed their 貿易（する） 首尾よく, and were able to 支払う／賃金 from their 利益（をあげる）s a 穏健な （株主への）配当 to the proprietors of their 在庫／株. Since they became 君主s, with a 歳入 which, it is said, was 初めは more than three millions 英貨の／純銀の, they have been 強いるd to beg 驚くべき／特命の／臨時の 援助 of 政府 ーするために 避ける 即座の 破産. In their former 状況／情勢, their servants in India considered themselves as the clerks of merchants: in their 現在の 状況／情勢, those servants consider themselves as the 大臣s of 君主s.
A 明言する／公表する may いつかs derive some part of its public 歳入 from the 利益／興味 of money, 同様に as from the 利益（をあげる）s of 在庫／株. If it has amassed a treasure, it may lend a part of that treasure either to foreign 明言する／公表するs, or to its own 支配するs.
The canton of Berne derives a かなりの 歳入 by lending a part of its treasure to foreign 明言する／公表するs; that is, by placing it in the public 基金s of the different indebted nations of Europe, 主として in those of フラン and England. The 安全 of this 歳入 must depend, first, upon the 安全 of the 基金s in which it is placed, or upon the good 約束 of the 政府 which has the 管理／経営 of them; and, secondly, upon the certainty or probability of the continuance of peace with the debtor nation. In the 事例／患者 of a war, the very first 行為／法令／行動する of 敵意, on the part of the debtor nation, might be the 没収 of the 基金s of its creditor. This 政策 of lending money to foreign 明言する／公表するs is, so far as I know, peculiar to the canton of Berne.
The city of Hamburg has 設立するd a sort of public pawnshop, which lends money to the 支配するs of the 明言する／公表する upon 誓約（する）s at six per cent 利益／興味. This pawnshop or Lombard, as it is called, affords a 歳入, it is pretended, to the 明言する／公表する of a hundred and fifty thousand 栄冠を与えるs, which, at four and sixpence the 栄冠を与える, 量s to L33,750 英貨の／純銀の.
The 政府 of Pennsylvania, without amassing any treasure, invented a method of lending, not money indeed, but what is 同等（の） to money, to its 支配するs. By 前進するing to 私的な people at 利益／興味, and upon land 安全 to 二塁打 the value, paper 法案s of credit to be redeemed fifteen years after their date, and in the 合間 made transferable from 手渡す to 手渡す like bank 公式文書，認めるs, and 宣言するd by 行為／法令／行動する of 議会 to be a 合法的な tender in all 支払い（額）s from one inhabitant of the 州 to another, it raised a 穏健な 歳入, which went a かなりの way に向かって defraying an 年次の expense of about L4500, the whole ordinary expense of that frugal and 整然とした 政府. The success of an expedient of this 肉親，親類d must have depended upon three different circumstances; first, upon the 需要・要求する for some other 器具 of 商業 besides gold and silver money; or upon the 需要・要求する for such a 量 of consumable 在庫／株 as could not be had without sending abroad the greater part of their gold and silver money ーするために 購入（する） it; secondly, upon the good credit of the 政府 which made use of this expedient; and, thirdly, upon the moderation with which it was used, the whole value of the paper 法案s of credit never 越えるing that of the gold and silver money which would have been necessary for carrying on their 循環／発行部数 had there been no paper 法案s of credit. The same expedient was upon different occasions 可決する・採択するd by several other American 植民地s: but, from want of this moderation, it produced, in the greater part of them, much more disorder than conveniency.
The 安定性のない and perishable nature of 在庫／株 and credit, however, （判決などを）下す them unfit to be 信用d to as the 主要な／長／主犯 基金s of that sure, 安定した, and 永久の 歳入 which can alone give 安全 and dignity to 政府. The 政府 of no 広大な／多数の／重要な nation that was 前進するd beyond the shepherd 明言する／公表する seems ever to have derived the greater part of its public 歳入 from such sources.
Land is a 基金 of a more stable and 永久の nature; and the rent of public lands, accordingly, has been the 主要な／長／主犯 source of the public 歳入 of many a 広大な／多数の／重要な nation that was much 前進するd beyond the shepherd 明言する／公表する. From the produce or rent of the public lands, the 古代の 共和国s of Greece and Italy derived, for a long time, the greater part of that 歳入 which defrayed the necessary expenses of the 連邦／共和国. The rent of the 栄冠を与える lands 構成するd for a long time the greater part of the 歳入 of the 古代の 君主s of Europe.
War and the 準備 for war are the two circumstances which in modern times occasion the greater part of the necessary expense of all 広大な／多数の／重要な 明言する／公表するs. But in the 古代の 共和国s of Greece and Italy every 国民 was a 兵士, who both served and 用意が出来ている himself for service at his own expense. Neither of those two circumstances, therefore, could occasion any very かなりの expense to the 明言する／公表する. The rent of a very 穏健な landed 広い地所 might be fully 十分な for defraying all the other necessary expenses of 政府.
In the 古代の 君主国s of Europe, the manners and customs of the times 十分に 用意が出来ている the 広大な／多数の／重要な 団体／死体 of the people for war; and when they took the field, they were, by the 条件 of their 封建的 任期s, to be 持続するd either at their own expense, or at that of their 即座の lords, without bringing any new 告発（する），告訴（する）／料金 upon the 君主. The other expenses of 政府 were, the greater part of them, very 穏健な. The 行政 of 司法（官）, it has been shown, instead of 存在 a 原因（となる） of expense, was a source of 歳入. The 労働 of the country people, for three days before and for three days after 収穫, was thought a 基金 十分な for making and 持続するing all the 橋（渡しをする）s, 主要道路s, and other public 作品 which the 商業 of the country was supposed to 要求する. In those days the 主要な／長／主犯 expense of the 君主 seems to have consisted in the 維持／整備 of his own family and 世帯. The officers of his 世帯, accordingly, were then the 広大な／多数の／重要な officers of 明言する／公表する. The lord treasurer received his rents. The lord steward and lord chamberlain looked after the expense of his family. The care of his stables was committed to the lord constable and the lord 保安官. His houses were all built in the form of 城s, and seem to have been the 主要な／長／主犯 要塞s which he 所有するd. The keepers of those houses or 城s might be considered as a sort of 軍の 知事s. They seem to have been the only 軍の officers whom it was necessary to 持続する in time of peace. In these circumstances the rent of a 広大な／多数の／重要な landed 広い地所 might, upon ordinary occasions, very 井戸／弁護士席 defray all the necessary expenses of 政府.
In the 現在の 明言する／公表する of the greater part of the civilised 君主国s of Europe, the rent of all the lands in the country, managed as they probably would be if they all belonged to one proprietor, would 不十分な perhaps 量 to the ordinary 歳入 which they 徴収する upon the people even in peaceable times. The ordinary 歳入 of 広大な／多数の／重要な Britain, for example, 含むing not only what is necessary for defraying the 現在の expense of the year, but for 支払う／賃金ing the 利益／興味 of the public 負債s, and for 沈むing a part of the 資本／首都 of those 負債s, 量s to 上向きs of ten millions a year. But the land-税金, at four shillings in the 続けざまに猛撃する, 落ちるs short of two millions a year. This land-税金, as it is called, however, is supposed to be one-fifth, not only of the rent of all the land, but of that of all the houses, and of the 利益／興味 of all the 資本／首都 在庫／株 of 広大な／多数の／重要な Britain, that part of it only excepted which is either let to the public, or 雇うd as farming 在庫／株 in the cultivation of land. A very かなりの part of the produce of this 税金 arises from the rent of houses, and the 利益／興味 of 資本／首都 在庫／株. The land-税金 of the city of London, for example, at four shillings in the 続けざまに猛撃する, 量s to L123,399 6s. 7d. That of the city of Westminster, to L63,092 1s. 5d. That of the palaces of Whitehall and St. James's, to L30,754 6s. 3d. A 確かな 割合 of the land-税金 is in the same manner 査定する／（税金などを）課すd upon all the other cities and towns 法人組織の／企業の in the kingdom, and arises almost altogether, either from the rent of houses, or from what is supposed to be the 利益／興味 of 貿易（する）ing and 資本／首都 在庫／株. によれば the estimation, therefore, by which 広大な／多数の／重要な Britain is 率d to the land-税金, the whole 集まり of 歳入 arising from the rent of all the lands, from that of all the houses, and from the 利益／興味 of all the 資本／首都 在庫／株, that part of it only excepted which is either lent to the public, or 雇うd in the cultivation of land, does not 越える ten millions 英貨の／純銀の a year, the ordinary 歳入 which 政府 徴収するs upon t he people even in peaceable times. The estimation by which 広大な／多数の／重要な Britain is 率d to the land-税金 is, no 疑問, taking the whole kingdom at an 普通の／平均（する）, very much below the real value; though in several particular 郡s and 地区s it is said to be nearly equal to that value. The rent of the lands alone, 排他的に of that of houses, and of the 利益／興味 of 在庫／株, has by many people been 概算の at twenty millions, an estimation made in a 広大な／多数の／重要な 手段 at 無作為の, and which, I apprehend, is as likely to be above as below the truth. But if the lands of 広大な／多数の／重要な Britain, in the 現在の 明言する／公表する of their cultivation, do not afford a rent of more than twenty millions a year, they could not 井戸／弁護士席 afford the half, most probably not the fourth part of that rent, if they all belonged to a 選び出す／独身 proprietor, and were put under the negligent, expensive, and oppressive 管理／経営 of his factors and スパイ／執行官s. The 栄冠を与える lands of 広大な／多数の／重要な Britain do not at 現在の afford the fourth part of the rent which could probably be drawn from them if they were the 所有物／資産／財産 of 私的な persons. If the 栄冠を与える lands were more 広範囲にわたる, it is probable they would be still worse managed.
The 歳入 which the 広大な／多数の／重要な 団体／死体 of the people derives from land is in 割合, not to the rent, but to the produce of the land. The whole 年次の produce of the land of every country, if we except what is reserved for seed, is either 毎年 消費するd by the 広大な／多数の／重要な 団体／死体 of the people, or 交流d for something else that is 消費するd by them. Whatever keeps 負かす／撃墜する the produce of the land below what it would さもなければ rise to keeps 負かす／撃墜する the 歳入 of the 広大な／多数の／重要な 団体／死体 of the people still more than it does that of the proprietors of land. The rent of land, that 部分 of the produce which belongs to the proprietors, is 不十分な anywhere in 広大な／多数の／重要な Britain supposed to be more than a third part of the whole produce. If the land which in one 明言する／公表する of cultivation affords a rent of ten millions 英貨の／純銀の a year would in another afford a rent of twenty millions, the rent 存在, in both 事例／患者s, supposed a third part of the produce, the 歳入 of the proprietors would be いっそう少なく than it さもなければ might be by ten millions a year only; but the 歳入 of the 広大な／多数の／重要な 団体／死体 of the people would be いっそう少なく than it さもなければ might be by thirty millions a year, deducting only what would be necessary for seed. The 全住民 of the country would be いっそう少なく by the number of people which thirty millions a year, deducting always the seed, could 持続する によれば the particular 方式 of living and expense which might take place in the different 階級s of men の中で whom the 残りの人，物 was 分配するd.
Though there is not at 現在の, in Europe, any civilised 明言する／公表する of any 肉親，親類d which derives the greater part of its public 歳入 from the rent of lands which are the 所有物／資産／財産 of the 明言する／公表する, yet in all the 広大な／多数の／重要な 君主国s of Europe there are still many large tracts of land which belong to the 栄冠を与える. They are 一般に forest; and いつかs forest where, after travelling several miles, you will 不十分な find a 選び出す／独身 tree; a mere waste and loss of country in 尊敬（する）・点 both of produce and 全住民. In every 広大な／多数の／重要な 君主国 of Europe the sale of the 栄冠を与える lands would produce a very large sum of money, which, if 適用するd to the 支払い（額） of the public 負債s, would 配達する from mortgage a much greater 歳入 than any which those lands have ever afforded to the 栄冠を与える. In countries where lands, 改善するd and cultivated very 高度に, and 産する／生じるing at the time of sale as 広大な／多数の／重要な a rent as can easily be got from them, 一般的に sell at thirty years' 購入（する）, the unimproved, uncultivated, and low-rented 栄冠を与える lands might 井戸／弁護士席 be 推定する／予想するd to sell at forty, fifty, or sixty years' 購入（する）. The 栄冠を与える might すぐに enjoy the 歳入 which this 広大な／多数の／重要な price would redeem from mortgage. In the course of a few years it would probably enjoy another 歳入. When the 栄冠を与える lands had become 私的な 所有物／資産／財産, they would, in the course of a few years, become 井戸／弁護士席 改善するd and 井戸／弁護士席 cultivated. The 増加する of their produce would 増加する the 全住民 of the country by augmenting the 歳入 and 消費 of the people. But the 歳入 which the 栄冠を与える derives from the 義務s of customs and excise would やむを得ず 増加する with the 歳入 and 消費 of the people.
The 歳入 which, in any civilised 君主国, the 栄冠を与える derives from the 栄冠を与える lands, though it appears to cost nothing to individuals, in reality costs more to the society than perhaps any other equal 歳入 which the 栄冠を与える enjoys. It would, in all 事例／患者s, be for the 利益／興味 of the society to 取って代わる this 歳入 to the 栄冠を与える by some other equal 歳入, and to divide the lands の中で the people, which could not 井戸／弁護士席 be done better, perhaps, than by exposing them to public sale.
Lands for the 目的s of 楽しみ and magnificence- parks, gardens, public walks, etc., 所有／入手s which are everywhere considered as 原因（となる）s of expense, not as sources of 歳入- seem to be the only lands which, in a 広大な／多数の／重要な and civilised 君主国, せねばならない belong to the 栄冠を与える.
Public 在庫／株 and public lands, therefore, the two sources of 歳入 which may peculiarly belong to the 君主 or 連邦／共和国, 存在 both 妥当でない and insufficient 基金s for defraying the necessary expense of any 広大な／多数の／重要な and civilised 明言する／公表する, it remains that this expense must, the greater part of it, be defrayed by 税金s of one 肉親，親類d or another; the people 与える／捧げるing a part of their own 私的な 歳入 ーするために （不足などを）補う a public 歳入 to the 君主 or 連邦／共和国.
Before I enter upon the examination of particular 税金s, it is necessary to 前提 the four に引き続いて maxims with regard to 税金s in general.
I. The 支配するs of every 明言する／公表する せねばならない 与える／捧げる に向かって the support of the 政府, as nearly as possible, in 割合 to their 各々の abilities; that is, in 割合 to the 歳入 which they それぞれ enjoy under the 保護 of the 明言する／公表する. The expense of 政府 to the individuals of a 広大な／多数の／重要な nation is like the expense of 管理／経営 to the 共同の tenants of a 広大な／多数の／重要な 広い地所, who are all 強いるd to 与える／捧げる in 割合 to their 各々の 利益／興味s in the 広い地所. In the 観察 or neglect of this maxim consists what is called the equality or 不平等 of 課税. Every 税金, it must be 観察するd once for all, which 落ちるs finally upon one only of the three sorts of 歳入 above について言及するd, is やむを得ず unequal in so far as it does not 影響する／感情 the other two. In the に引き続いて examination of different 税金s I shall seldom take much その上の notice of this sort of 不平等, but shall, in most 事例／患者s, 限定する my 観察s to that 不平等 which is occasioned by a particular 税金 落ちるing unequally even upon that particular sort of 私的な 歳入 which is 影響する／感情d by it.
II. The 税金 which each individual is bound to 支払う／賃金 せねばならない be 確かな , and not 独断的な. The time of 支払い（額）, the manner of 支払い（額）, the 量 to be paid, ought all to be （疑いを）晴らす and plain to the contributor, and to every other person. Where it is さもなければ, every person 支配する to the 税金 is put more or いっそう少なく in the 力／強力にする of the 税金-gathered, who can either 悪化させる the 税金 upon any obnoxious contributor, or だまし取る, by the terror of such aggravation, some 現在の or perquisite to himself. The 不確定 of 課税 encourages the insolence and favours the 汚職 of an order of men who are 自然に 人気がない, even where they are neither insolent nor corrupt. The certainty of what each individual せねばならない 支払う／賃金 is, in 課税, a 事柄 of so 広大な／多数の／重要な importance that a very かなりの degree of 不平等, it appears, I believe, from the experience of all nations, is not 近づく so 広大な／多数の／重要な an evil as a very small degree of 不確定.
III. Every 税金 せねばならない be 徴収するd at the time, or in the manner, in which it is most likely to be convenient for the contributor to 支払う／賃金 it. A 税金 upon the rent of land or of houses, payable at the same 称する，呼ぶ／期間／用語 at which such rents are usually paid, is 徴収するd at the time when it is most likely to be convenient for the contributor to 支払う／賃金; or, when he is most likely to have wherewithal to 支払う／賃金. 税金s upon such consumable goods as are articles of 高級な are all finally paid by the 消費者, and 一般に in a manner that is very convenient for him. He 支払う／賃金s them by little and little, as he has occasion to buy the goods. As he is at liberty, too, either to buy, or not to buy, as he pleases, it must be his own fault if he ever 苦しむs any かなりの inconveniency from such 税金s.
IV. Every 税金 せねばならない be so contrived as both to take out and to keep out of the pockets of the people as little as possible over and above what it brings into the public 財務省 of the 明言する／公表する. A 税金 may either take out or keep out of the pockets of the people a 広大な／多数の／重要な 取引，協定 more than it brings into the public 財務省, in the four に引き続いて ways. First, the 徴収するing of it may 要求する a 広大な／多数の／重要な number of officers, whose salaries may eat up the greater part of the produce of the 税金, and whose perquisites may 課す another 付加 税金 upon the people. Secondly, it may 妨害する the 産業 the people, and discourage them from 適用するing to 確かな 支店s of 商売／仕事 which might give 維持／整備 and 失業 to 広大な／多数の／重要な multitudes. While it 強いるs the people to 支払う／賃金, it may thus 減らす, or perhaps destroy, some of the 基金s which might enable them more easily to do so. Thirdly, by the 没収s and other 刑罰，罰則s which those unfortunate individuals 背負い込む who 試みる／企てる unsuccessfully to 避ける the 税金, it may frequently 廃虚 them, and その為に put an end to the 利益 which the community might have received from the 雇用 of their 資本／首都s. An injudicious 税金 申し込む／申し出s a 広大な／多数の／重要な 誘惑 to 密輸するing. But the 刑罰，罰則s of 密輸するing must rise in 割合 to the 誘惑. The 法律, contrary to all the ordinary 原則s of 司法（官）, first creates the 誘惑, and then punishes those who 産する／生じる to it; and it 一般的に 高めるs the 罰, too, in 割合 to the very circumstance which ought certainly to 緩和する it, the 誘惑 to commit the 罪，犯罪. Fourthly, by 支配するing the people to the たびたび（訪れる） visits and the 嫌悪すべき examination of the 税金-gatherers, it may expose them to much unnecessary trouble, vexation, and 圧迫; and though vexation is not, 厳密に speaking, expense, it is certainly 同等（の） to the expense at which every man would be willing to redeem himself from it. It is in some one or other of these four different ways that 税金s are frequently so much more burd ensome to the people than they are 有益な to the 君主.
The evident 司法（官） and 公共事業（料金）／有用性 of the foregoing maxims have recommended them more or いっそう少なく to the attention of all nations. All nations have endeavoured, to the best of their judgment, to （判決などを）下す their 税金s as equal as they could contrive; as 確かな , as convenient to the contributor, both in the time and in the 方式 of 支払い（額）, and, in 割合 to the 歳入 which they brought to the prince, as little burdensome to the people. The に引き続いて short review of some of the 主要な／長／主犯 税金s which have taken place in different ages and countries will show that the endeavours of all nations have not in this 尊敬（する）・点 been 平等に successful.
A land-税金 which, like that of 広大な／多数の／重要な Britain, is 査定する／（税金などを）課すd upon each 地区 によれば a 確かな invariable canon, though it should be equal at the time of its first 設立, やむを得ず becomes unequal in 過程 of time, によれば the unequal degrees of 改良 or neglect in the cultivation of the different parts of the country. In England, the valuation によれば which the different countries and parishes were 査定する／（税金などを）課すd to the land-税金 by the 4th of William and Mary was very unequal even at its first 設立. This 税金, therefore, so far 感情を害する／違反するs against the first of the four maxims above について言及するd. It is perfectly agreeable to the other three. It is perfectly 確かな . The time of 支払い（額） for the 税金, 存在 the same as that for the rent, is as convenient as it can be to the contributor though the landlord is in all 事例／患者s the real contributor, the 税金 is 一般的に 前進するd by the tenant, to whom the landlord is 強いるd to 許す it in the 支払い（額） of the rent. This 税金 is 徴収するd by a much smaller number of officers than any other which affords nearly the same 歳入. As the 税金 upon each 地区 does not rise with the rise of the rent, the 君主 does not 株 in the 利益（をあげる）s of the landlord's 改良s. Those 改良s いつかs 与える／捧げる, indeed, to the 発射する／解雇する of the other landlords of the 地区. But the aggravation of the 税金 which may いつかs occasion upon a particular 広い地所 is always so very small that it never can discourage those 改良s, nor keep 負かす／撃墜する the produce of the land below what it would さもなければ rise to. As it has no 傾向 to 減らす the 量, it can have 非，不，無 to raise the price of that produce. It does not 妨害する the 産業 of the people. It 支配するs the landlord to no other inconveniency besides the 避けられない one of 支払う／賃金ing the 税金.
The advantage, however, which the landlord has derived from the invariable constancy of the valuation by which all the lands of 広大な／多数の／重要な Britain are 率d to the land-税金, has been principally 借りがあるing to some circumstances altogether extraneous to the nature of the 税金.
It has been 借りがあるing in part to the 広大な／多数の／重要な 繁栄 of almost every part of the country, the rents of almost all the 広い地所s of 広大な／多数の／重要な Britain having, since the time when this valuation was first 設立するd, been continually rising, and 不十分な any of them having fallen. The landlords, therefore, have almost all 伸び（る）d the difference between the 税金 which they would have paid によれば the 現在の rent of their 広い地所s, and that which they 現実に 支払う／賃金 によれば the 古代の valuation. Had the 明言する／公表する of the country been different, had rents been 徐々に 落ちるing in consequence of the declension of cultivation, the landlords would almost all have lost this difference. In the 明言する／公表する of things which has happened to take place since the 革命, the constancy of the valuation has been advantageous to the landlord and hurtful to the 君主. In a different 明言する／公表する of things it might have been advantageous to the 君主 and hurtful to the landlord.
As the 税金 is made payable in money, so the valuation of the land is 表明するd in money. Since the 設立 of this valuation the value of silver has been pretty uniform, and there has been no alteration in the 基準 of the coin either as to 負わせる or fineness. Had silver risen かなり in its value, as it seems to have done in the course of the two centuries which に先行するd the 発見 of the 地雷s of America, the constancy of the valuation might have 証明するd very oppressive to the landlord. Had silver fallen かなり in its value, as it certainly did for about a century at least after the 発見 of those 地雷s, the same constancy of valuation would have 減ずるd very much this 支店 of the 歳入 of the 君主. Had any かなりの alteration been made in the 基準 of the money, either by 沈むing the same 量 of silver to a lower denomination, or by raising it to a higher; had an ounce of silver, for example, instead of 存在 coined into five shillings and twopence, been coined either into pieces which bore so low a denomination as two shillings and sevenpence, or into pieces which bore so high a one as ten shillings and fourpence, it would in the one 事例／患者 have 傷つける the 歳入 of the proprietor, in the other that of the 君主.
In circumstances, therefore, somewhat different from those which have 現実に taken place, this constancy of valuation might have been a very 広大な／多数の／重要な inconveniency, either to the contributors, or to the 連邦／共和国. In the course of ages such circumstances, however, must, at some time or other, happen. But though empires, like all the other 作品 of men, have all hitherto 証明するd mortal, yet every empire 目的（とする）s at immortality. Every 憲法, therefore, which it is meant should be as 永久の as the empire itself, せねばならない be convenient, not in 確かな circumstances only, but in all circumstances; or せねばならない be ふさわしい, not to those circumstances which are transitory, 時折の, or 偶発の, but to those which are necessary and therefore always the same.
A 税金 upon the rent of land which 変化させるs with every variation of the rent, or which rises and 落ちるs によれば the 改良 or neglect of cultivation, is recommended by that sect of men of letters in フラン who call themselves The 経済学者s as the most equitable of all 税金s. All 税金s, they pretend, 落ちる 最終的に upon the rent of land, and ought therefore to be 課すd 平等に upon the 基金 which must finally 支払う／賃金 them. That all 税金s せねばならない 落ちる as 平等に as possible upon the 基金 which must finally 支払う／賃金 them is certainly true. But without entering into the disagreeable discussion of the metaphysical arguments by which they support their very ingenious theory, it will 十分に appear, from the に引き続いて review, what are the 税金s which 落ちる finally upon the rent of the land, and what are those which 落ちる finally upon some other 基金.
In the Venetian 領土 all the arable lands which are given in 賃貸し（する） to 農業者s are 税金d at a tenth of the rent. The 賃貸し（する）s are 記録，記録的な／記録するd in a public 登録（する） which is kept by the officers of 歳入 in each 州 or 地区. When the proprietor cultivates his own lands, they are valued によれば an equitable estimation, and he is 許すd a deduction of one-fifth of the 税金, so that for such lands he 支払う／賃金s only eight instead of ten per cent of the supposed rent.
A land-税金 of this 肉親，親類d is certainly more equal than the land-税金 of England. It might not, perhaps, be altogether so 確かな , and the 査定／評価 of the 税金 might frequently occasion a good 取引，協定 more trouble to the landlord. It might, too, be a good 取引，協定 more expensive in the 徴収するing.
Such a system of 行政, however, might perhaps be contrived as would, in a 広大な／多数の／重要な 手段, both 妨げる this 不確定 and 穏健な this expense.
The landlord and tenant, for example, might 共同で be 強いるd to 記録，記録的な／記録する their 賃貸し（する） in a public 登録（する）. Proper 刑罰，罰則s might be 制定するd against 隠すing or misrepresenting any of the 条件s; and if part of those 刑罰，罰則s were to be paid to either of the two parties who 知らせるd against and 罪人／有罪を宣告するd the other of such concealment or misrepresentation, it would effectually 阻止する them from 連合させるing together ーするために defraud the public 歳入. All the 条件s of the 賃貸し（する） might be 十分に known from such a 記録，記録的な／記録する.
Some landlords, instead of raising the rent, take a 罰金 for the 再開 of the 賃貸し（する）. This practice is in most 事例／患者s the expedient of a spendthrift, who for a sum of ready money sells a 未来 歳入 of much greater value. It is in most 事例／患者s, therefore, hurtful to the landlords. It is frequently hurtful to the tenant, and it is always hurtful to the community. It frequently takes from the tenant so 広大な／多数の／重要な a part of his 資本／首都, and その為に 減らすs so much his ability to cultivate the land, that he finds it more difficult to 支払う／賃金 a small rent than it would さもなければ have been to 支払う／賃金 a 広大な／多数の／重要な one. Whatever 減らすs his ability to cultivate, やむを得ず keeps 負かす／撃墜する, below what it would さもなければ have been, the most important part of the 歳入 of the community. By （判決などを）下すing the 税金 upon such 罰金s a good 取引，協定 heavier than upon the ordinary rent, this hurtful practice might be discouraged, to the no small advantage of all the different parties 関心d, of the landlord, of the tenant, of the 君主, and of the whole community.
Some 賃貸し（する）s 定める／命ずる to the tenant a 確かな 方式 of cultivation and a 確かな succession of 刈るs during the whole continuance of the 賃貸し（する）. This 条件, which is 一般に the 影響 of the landlord's conceit of his own superior knowledge (a conceit in most 事例／患者s very ill 設立するd), ought always to be considered as an 付加 rent; as a rent in service instead of a rent in money. ーするために discourage the practice, which is 一般に a foolish one, this 種類 of rent might be valued rather high, and その結果 税金d somewhat higher than ありふれた money rents.
Some landlords, instead of a rent in money, 要求する a rent in 肉親，親類d, in corn, cattle, poultry, ワイン, oil, etc.; others, again, 要求する a rent in service. Such rents are always more hurtful to the tenant than 有益な to the landlord. They either take more or keep more out of the pocket of the former than they put into that of the latter. In every country where they take place the tenants are poor and beggarly, pretty much によれば the degree in which they take place. By valuing, in the same manner, such rents rather high, and その結果 税金ing them somewhat higher than ありふれた money rents, a practice which is hurtful to the whole community might perhaps be 十分に discouraged.
When the landlord chose to 占領する himself a part of his own lands, the rent might be valued によれば an equitable 仲裁 of the 農業者s and landlords in the neighbourhood, and a 穏健な abatement of the 税金 might be 認めるd to him, in the same manner as in the Venetian 領土, 供給するd the rent of the lands which he 占領するd did not 越える a 確かな sum. It is of importance that the landlord should be encouraged to cultivate a part of his own land. His 資本／首都 is 一般に greater than that of the tenant, and with いっそう少なく 技術 he can frequently raise a greater produce. The landlord can afford to try 実験s, and is 一般に 性質の／したい気がして to do so. His 不成功の 実験s occasion only a 穏健な loss to himself. His successful ones 与える／捧げる to the 改良 and better cultivation of the whole country. It might be of importance, however, that the abatement of the 税金 should encourage him to cultivate to a 確かな extent only. If the landlords should, the greater part of them, be tempted to farm the whole of their own lands, the country (instead of sober and industrious tenants, who are bound by their own 利益／興味 to cultivate 同様に as their 資本／首都 and 技術 will 許す them) would be filled with idle and profligate （強制）執行官s, whose abusive 管理／経営 would soon degrade the cultivation and 減ずる the 年次の produce of the land, to the diminution, not only of the 歳入 of their masters, but of the most important part of that of the whole society.
Such a system of 行政 might, perhaps, 解放する／自由な a 税金 of this 肉親，親類d from any degree of 不確定 which could occasion either 圧迫 or inconveniency of the contributor; and might at the same time serve to introduce into the ありふれた 管理／経営 of land such a 計画（する） or 政策 as might 与える／捧げる a good 取引，協定 to the general 改良 and good cultivation of the country.
The expense of 徴収するing a land-税金 which 変化させるd with every variation of the rent would no 疑問 be somewhat greater than that of 徴収するing one which was already 率d によれば a 直す／買収する，八百長をするd valuation. Some 付加 expense would やむを得ず be incurred both by the different 登録（する） offices which it would be proper to 設立する in the different 地区s of the country, and by the different valuations which might occasionally be made of the lands which the proprietor chose to 占領する himself. The expense of all this, however, might be very 穏健な, and much below what is incurred in the 徴収するing of many other 税金s which afford a very inconsiderable 歳入 in comparison of what might easily be drawn from a 税金 of this 肉親，親類d.
The discouragement which a variable land-税金 of this 肉親，親類d might give to the 改良 of land seems to be the most important 反対 which can be made to it. The landlord would certainly be いっそう少なく 性質の／したい気がして to 改善する when the 君主, who 与える／捧げるd nothing to the expense, was to 株 in the 利益（をあげる） of the 改良. Even this 反対 might perhaps be obviated by 許すing the landlord, before he began his 改良, to ascertain, in 合同 with the officers of 歳入, the actual value of his lands によれば the equitable 仲裁 of a 確かな number of landlords and 農業者s in the 近隣, 平等に chosen by both parties, and by 率ing him によれば this valuation for such a number of years as might be fully 十分な for his 完全にする indemnification. To draw the attention of the 君主 に向かって the 改良 of the land, from a regard to the 増加する of his own 歳入, is one of the 主要な／長／主犯 advantages 提案するd by this 種類 of land-税金. The 称する，呼ぶ／期間／用語, therefore, 許すd for the indemnification of the landlord ought not to be a 広大な／多数の／重要な 取引，協定 longer than what was necessary for that 目的, lest the remoteness of the 利益／興味 should discourage too much this attention. It had better, however, be somewhat too long than in any 尊敬（する）・点 too short. No incitement to the attention of the 君主 can ever counterbalance the smallest discouragement to that of the landlord. The attention of the 君主 can be at best but a very general and vague consideration of what is likely to 与える／捧げる to the better cultivation of the greater part of his dominions. The attention of the landlord is a particular and minute consideration of what is likely to be the most advantageous 使用／適用 of every インチ of ground upon his 広い地所. The 主要な／長／主犯 attention of the 君主 せねばならない be to encourage, by every means in his 力／強力にする, the attention both of the landlord and of the 農業者, by 許すing both to 追求する their own 利益／興味 in their own way and によれば their own judgment; by giving to both the m ost perfect 安全 that they shall enjoy the 十分な recompense of their own 産業; and by procuring to both the most 広範囲にわたる market for every part of their produce, in consequence of 設立するing the easiest and safest communications both by land and by water through every part of his own dominions 同様に as the most unbounded freedom of exportation to the dominions of all other princes.
If by such a system of 行政 a 税金 of this 肉親，親類d could be so managed as to give, not only no discouragement, but, on the contrary, some 激励 to the 改良 of land, it does not appear likely to occasion any other inconveniency to the landlord, except always the 避けられない one of 存在 強いるd to 支払う／賃金 the 税金.
In all the variations of the 明言する／公表する of the society, in the 改良 and in the declension of 農業; in all the variations in the value of silver, and in all those in the 基準 of the coin, a 税金 of this 肉親，親類d would, of its own （許可，名誉などを）与える and without any attention of 政府, readily 控訴 itself to the actual 状況／情勢 of things, and would be 平等に just and equitable in all those different changes. It would, therefore, be much more proper to be 設立するd as a perpetual and unalterable 規則, or as what is called a 根底となる 法律 of the 連邦／共和国, than any 税金 which was always to be 徴収するd によれば a 確かな valuation.
Some 明言する／公表するs, instead of the simple and obvious expedient of a 登録（する） of 賃貸し（する）s, have had 頼みの綱 to the laborious and expensive one of an actual 調査する and valuation of all the lands in the country. They have 嫌疑者，容疑者／疑うd, probably, that the lessor and lessee, ーするために defraud the public 歳入, might 連合させる to 隠す the real 条件 of the 賃貸し（する）. Domesday-調書をとる／予約する seems to have been the result of a very 正確な 調査する of this 肉親，親類d.
In the 古代の dominions of the King of Prussia, the land-税金 is 査定する／（税金などを）課すd によれば an actual 調査する and valuation, which is reviewed and altered from time to time. によれば that valuation, the lay proprietors 支払う／賃金 from twenty to twenty-five per cent of their 歳入. Ecclesiastics from forty to forty-five per cent. The 調査する and valuation of Silesia was made by order of the 現在の king; it is said with 広大な／多数の／重要な 正確. によれば that valuation, the lands belonging to the Bishop of Breslaw are 税金d at twenty-five per cent of their rent. The other 歳入s of the ecclesiastics of both 宗教s, at fifty per cent. The commanderies of the Teutonic order, and of that of Malta, at forty per cent. Lands held by a noble 任期, at thirty-eight and one-third per cent. Lands held by a base 任期, at thirty-five and one-third per cent.
The 調査する and valuation of Bohemia is said to have been the work of more than a hundred years. It was not perfected till after the peace of 1748, by the orders of the 現在の 皇后 queen. The 調査する of the duchy of Milan, which was begun in the time of Charles VI, was not perfected till after 1760. It is esteemed one of the most 正確な that has ever been made. The 調査する of Savoy and Piedmont was 遂行する／発効させるd under the orders of the late King of Sardinia.
In the dominions of the King of Prussia the 歳入 of the church is 税金d much higher than that of lay proprietors. The 歳入 of the church is, the greater part of it, a 重荷（を負わせる） upon the rent of land. It seldom happens that any part of it is 適用するd に向かって the 改良 of land, or is so 雇うd as to 与える／捧げる in any 尊敬（する）・点 に向かって 増加するing the 歳入 of the 広大な／多数の／重要な 団体／死体 of the people. His Prussian Majesty had probably, upon that account, thought it reasonable that it should 与える／捧げる a good 取引，協定 more に向かって relieving the exigencies of the 明言する／公表する. In some countries the lands of the church are 免除されたd from all 税金s. In others they are 税金d more lightly than other lands. In the duchy of Milan, the lands which the church 所有するd before 1575 are 率d to the 税金 at a third only of their value.
In Silesia, lands held by a noble 任期 are 税金d three per cent higher than those held by a base 任期. The honours and 特権s of different 肉親，親類d 別館d to the former, his Prussian Majesty had probably imagined, would 十分に 補償する to the proprietor a small aggravation of the 税金; while at the same time the humiliating inferiority of the latter would be in some 手段 緩和するd by 存在 税金d somewhat more lightly. In other countries, the system of 課税, instead of 緩和するing, 悪化させるs this 不平等. In the dominions of the King of Sardinia, and in those 州s of フラン which are 支配する to what is called the real or predial taille, the 税金 落ちるs altogether upon the lands held by a base 任期. Those held by a noble one are 免除されたd.
A land-税金 査定する／（税金などを）課すd によれば a general 調査する and valuation, how equal soever it may be at first, must, in the course of a very 穏健な period of time, become unequal. To 妨げる its becoming so would 要求する the continual and painful attention of 政府 to all the variations in the 明言する／公表する and produce of every different farm in the country. The 政府s of Prussia, of Bohemia, of Sardinia, and of the duchy of Milan 現実に 発揮する an attention of this 肉親，親類d; an attention so unsuitable to the nature of 政府 that it is not likely to be of long continuance, and which, if it is continued, will probably in the long-run occasion much more trouble and vexation than it can かもしれない bring 救済 to the contributors.
In 1666, the generality of Montauban was 査定する／（税金などを）課すd to the real or predial taille （許可，名誉などを）与えるing, it is said, to a very exact 調査する and valuation. By 1727, this 査定／評価 had become altogether unequal. ーするために 治療（薬） this inconveniency, 政府 has 設立する no better expedient than to 課す upon the whole generality an 付加 税金 of a hundred and twenty thousand livres. This 付加 税金 is 率d upon all the different 地区s 支配する to the taille によれば the old 査定／評価. But it is 徴収するd only upon those which in the actual 明言する／公表する of things are by that 査定／評価 undertaxed, and it is 適用するd to the 救済 of those which by the same 査定／評価 are 重税をかけるd. Two 地区s, for example, one of which ought in the actual 明言する／公表する of things to be 税金d at nine hundred, the other at eleven hundred livres, are by the old 査定／評価 both 税金d at a thousand livres. Both these 地区s are by the 付加 税金 率d at eleven hundred livres each. But this 付加 税金 is 徴収するd only upon the 地区 undercharged, and it is 適用するd altogether to the 救済 of that overcharged, which その結果 支払う／賃金s only nine hundred livres. The 政府 neither 伸び（る）s nor loses by the 付加 税金, which is 適用するd altogether to 治療（薬） the 不平等s arising from the old 査定／評価. The 使用／適用 is pretty much 規制するd によれば the discretion of the intendant of the generality, and must, therefore, be in a 広大な／多数の／重要な 手段 独断的な.
The tithe, and every other land-税金 of this 肉親，親類d, under the 外見 of perfect equality, are very unequal 税金s; a 確かな 部分 of the produce 存在, in different 状況／情勢s, 同等（の） to a very different 部分 of the rent. In some very rich lands the produce is so 広大な／多数の／重要な that the one half of it is fully 十分な to 取って代わる to the 農業者 his 資本／首都 雇うd in cultivation, together with the ordinary 利益（をあげる）s of farming 在庫／株 in the neighbourhood. The other half, or, what comes to the same thing, the value of the other half, he could afford to 支払う／賃金 as rent to the landlord, if there was no tithe. But if a tenth of the produce is taken from him in the way of tithe, he must 要求する an abatement of the fifth part of his rent, さもなければ he cannot get 支援する his 資本／首都 with the ordinary 利益（をあげる）. In this 事例／患者 the rent of the landlord, instead of 量ing to a half or five-tenths of the whole produce, will 量 only to four-tenths of it. In poorer lands, on the contrary, the produce is いつかs so small, and the expense of cultivation so 広大な／多数の／重要な, that it 要求するs four-fifths of the whole produce to 取って代わる to the 農業者 his 資本／首都 with the ordinary 利益（をあげる）. In this 事例／患者, though there was no tithe, the rent of the landlord could 量 to no more than one-fifth or two-tenths of the whole produce. But if the 農業者 支払う／賃金s one-tenth of the produce in the way of tithe, he must 要求する an equal abatement of the rent of the landlord, which will thus be 減ずるd to one-tenth only of the whole produce. Upon the rent of rich lands, the tithe may いつかs be a 税金 of no more than one-fifth part, or four shillings in the 続けざまに猛撃する; 反して upon that of poorer lands, it may いつかs be a 税金 of one-half, or of ten shillings in the 続けざまに猛撃する.
The tithe, as it is frequently a very unequal 税金 upon the rent, so it is always a 広大な／多数の／重要な discouragement both to the 改良s of the landlord and to the cultivation of the 農業者. The one cannot 投機・賭ける to make the most important, which are 一般に the most expensive 改良s, nor the other to raise the most 価値のある, which are 一般に too the most expensive 刈るs, when the church, which lays out no part of the expense, is to 株 so very 大部分は in the 利益（をあげる）. The cultivation of madder was for a long time 限定するd by the tithe to the 部隊d 州s, which, 存在 Presbyterian countries, and upon that account 免除されたd from this destructive 税金, enjoyed a sort of monopoly of that useful dyeing 麻薬 against the 残り／休憩（する） of Europe. The late 試みる／企てるs to introduce the culture of this 工場／植物 into England have been made only in consequence of the 法令 which 制定するd that five shillings an acre should be received in lieu of all manner of tithe upon madder.
As through the greater part of Europe the church, so in many different countries of Asia the 明言する／公表する, is principally supported by a land-税金, 割合d, not to the rent, but to the produce of the land. In 中国, the 主要な／長／主犯 歳入 of the 君主 consists in a tenth part of the produce of all lands of the empire. This tenth part, however, is 概算の so very moderately that, in many 州s, it is said not to 越える a thirtieth part of the ordinary produce. The land-税金 or land-rent which used to be paid to the Mahometan 政府 of Bengal, before that country fell into the 手渡すs of the English East India Company, is said to have 量d to about a fifth part of the produce. The land-税金 of 古代の Egypt is said likewise to have 量d to a fifth part.
In Asia, this sort of land-税金 is said to 利益／興味 the 君主 in the 改良 and cultivation of land. The 君主s of 中国, those of Bengal while under the Mahometan 政府, and those of 古代の Egypt, are said accordingly to have been 極端に attentive to the making and 持続するing of good roads and navigable canals, ーするために 増加する, as much as possible, both the 量 and value of every part of the produce of the land, by procuring to every part of it the most 広範囲にわたる market which their own dominions could afford. The tithe of the church is divided into such small 部分s that no one of its proprietors can have any 利益／興味 of this 肉親，親類d. The parson of a parish could never find his account in making a road or canal to a distant part of the country, ーするために 延長する the market for the produce of his own particular parish. Such 税金s, when 運命にあるd for the 維持／整備 of the 明言する／公表する, have some advantages which may serve in some 手段 to balance their inconveniency. When 運命にあるd for the 維持／整備 of the church, they are …に出席するd with nothing but inconveniency.
税金s upon the produce of land may be 徴収するd either in 肉親，親類d, or, によれば a 確かな valuation, in money.
The parson of a parish, or a gentleman of small fortune who lives upon his 広い地所, may いつかs, perhaps, find some advantage in receiving, the one his tithe, and the other his rent, in 肉親，親類d. The 量 to be collected, and the 地区 within which it is to be collected, are so small that they both can 監督する, with their own 注目する，もくろむs, the collection and 処分 of every part of what is 予定 to them. A gentleman of 広大な／多数の／重要な fortune, who lived in the 資本／首都, would be in danger of 苦しむing much by the neglect, and more by the 詐欺 of his factors and スパイ／執行官s, if the rents of an 広い地所 in a distant 州 were to be paid to him in this manner. The loss of the 君主 from the 乱用 and depredation of his 税金-gatherers would やむを得ず be much greater. The servants of the most careless 私的な person are, perhaps, more under the 注目する，もくろむ of their master than those of the most careful prince; and a public 歳入 which was paid in 肉親，親類d would 苦しむ so much from the mismanagement of the collectors that a very small part of what was 徴収するd upon the people would ever arrive at the 財務省 of the prince. Some part of the public 歳入 of 中国, however, is said to be paid in this manner. The 蜜柑s and other 税金-gatherers will, no 疑問, find their advantage in continuing the practice of a 支払い（額） which is so much more liable to 乱用 than any 支払い（額） in money.
A 税金 upon the produce of land which is 徴収するd in money may be 徴収するd either によれば a valuation which 変化させるs with all the variations of the market price, or によれば a 直す／買収する，八百長をするd valuation, a bushel of wheat, for example, 存在 always valued at one and the same money price, whatever may be the 明言する／公表する of the market. The produce of a 税金 徴収するd in the former way will 変化させる only によれば the variations in the real produce of the land, によれば the 改良 or neglect of cultivation. The produce of a 税金 徴収するd in the latter way will 変化させる, not only によれば the variations in the produce of the land, but によれば both those in the value of the precious metals and those in the 量 of those metals which is at different times 含む／封じ込めるd in coin of the same denomination. The produce of the former will always 耐える the same 割合 to the value of the real produce of the land. The produce of the latter may, at different times, 耐える very different 割合s to that value.
When, instead either of a 確かな 部分 of the produce of land, or of the price of a 確かな 部分, a 確かな sum of money is to be paid in 十分な 補償（金） for all 税金 or tithe, the 税金 becomes, in this 事例／患者, 正確に／まさに of the same nature with the land-税金 of England. It neither rises nor 落ちるs with the rent of the land. It neither encourages nor discourages 改良. The tithe in the greater part of those parishes which 支払う／賃金 what is called a Modus in lieu of all other tithe is a 税金 of this 肉親，親類d. During the Mahometan 政府 of Bengal, instead of the 支払い（額） in 肉親，親類d of a fifth part of the produce, a modus, and, it is said, a very 穏健な one, was 設立するd in the greater part of the 地区s or zemindaries of the country. Some of the servants of the East India Company, under pretence of 回復するing the public 歳入 to its proper value, have, in some 州s, 交流d this modus for a 支払い（額） in 肉親，親類d. Under their 管理／経営 this change is likely both to discourage cultivation, and to give new 適切な時期s for 乱用 in the collection of the public 歳入 which has fallen very much below what it was said to have been when it first fell under the 管理／経営 of the company. The servants of the company may, perhaps, have 利益（をあげる）d by this change, but at the expense, it is probable, both of their masters and of the country.
The building-rent is the 利益／興味 or 利益（をあげる） of the 資本／首都 expended in building the house. ーするために put the 貿易（する） of a 建設業者 upon a level with other 貿易（する）s, it is necessary that this rent should be 十分な, first, to 支払う／賃金 him the same 利益／興味 which he would have got for his 資本／首都 if he had lent it upon good 安全; and, secondly, to keep the house in constant 修理, or, what comes to the same thing, to 取って代わる, within a 確かな 称する，呼ぶ／期間／用語 of years, the 資本／首都 which had been 雇うd in building it. The building-rent, or the ordinary 利益（をあげる） of building, is, therefore, everywhere 規制するd by the ordinary 利益／興味 of money. Where the market 率 of 利益／興味 is four per cent the rent of a house which, over and above 支払う／賃金ing the ground-rent, affords six or six and a half per cent upon the whole expense of building, may perhaps afford a 十分な 利益（をあげる） to the 建設業者. Where the market 率 of 利益／興味 is five per cent, it may perhaps 要求する seven or seven and a half per cent. If, in 割合 to the 利益／興味 of money, the 貿易（する） of the 建設業者 affords at any time a much greater 利益（をあげる） than this, it will soon draw so much 資本／首都 from other 貿易（する）s as will 減ずる the 利益（をあげる） to its proper level. If it affords at any time much いっそう少なく than this, other 貿易（する）s will soon draw so much 資本／首都 from it as will again raise that 利益（をあげる）.
Whatever part of the whole rent of a house is over and above what is 十分な for affording this reasonable 利益（をあげる） 自然に goes to the ground-rent; and where the owner of the ground and the owner of the building are two different persons, is, in most 事例／患者s, 完全に paid to the former. This 黒字／過剰 rent is the price which the inhabitant of the house 支払う／賃金s for some real or supposed advantage of the 状況／情勢. In country houses at a distance from any 広大な／多数の／重要な town, where there is plenty of ground to choose upon, the ground-rent is 不十分な anything, or no more than what the ground which the house stands upon would 支払う／賃金 if 雇うd in 農業. In country 郊外住宅s in the 近隣 of some 広大な／多数の／重要な town, it is いつかs a good 取引，協定 higher, and the peculiar conveniency or beauty of 状況／情勢 is there frequently very 井戸／弁護士席 paid for. Ground-rents are 一般に highest in the 資本／首都, and in those particular parts of it where there happens to be the greatest 需要・要求する for houses, whatever be the 推論する／理由 of that 需要・要求する, whether for 貿易（する） and 商売／仕事, for 楽しみ and society, or for mere vanity and fashion.
A 税金 upon house-rent, payable by the tenant and 割合d to the whole rent of each house, could not, for any かなりの time at least, 影響する／感情 the building-rent. If the 建設業者 did not get his reasonable 利益（をあげる）, he would be 強いるd to やめる the 貿易（する）; which, by raising the 需要・要求する for building, would in a short time bring 支援する his 利益（をあげる） to its proper level with that of other 貿易（する）s. Neither would such a 税金 落ちる altogether upon the ground-rent; but it would divide itself in such a manner as to 落ちる partly upon the inhabitant of the house, and partly upon the owner of the ground.
Let us suppose, for example, that a particular person 裁判官s that he can afford for house-rent an expense of sixty 続けざまに猛撃するs a year; and let us suppose, too, that a 税金 of four shillings in the 続けざまに猛撃する, or of one-fifth, payable by the inhabitant, is laid upon house-rent. A house of sixty 続けざまに猛撃するs rent will in this 事例／患者 cost him seventy-two 続けざまに猛撃するs a year, which is twelve 続けざまに猛撃するs more than he thinks he can afford. He will, therefore, content himself with a worse house, or a house of fifty 続けざまに猛撃するs rent, which, with the 付加 ten 続けざまに猛撃するs that he must 支払う／賃金 for the 税金, will （不足などを）補う the sum of sixty 続けざまに猛撃するs a year, the expense which he 裁判官s he can afford; and ーするために 支払う／賃金 the 税金 he will give up a part of the 付加 conveniency which he might have had from a house of ten 続けざまに猛撃するs a year more rent. He will give up, I say, a part of this 付加 conveniency; for he will seldom be 強いるd to give up the whole, but will, in consequence of the 税金, get a better house for fifty 続けざまに猛撃するs a year than he could have got if there had been no 税金. For as a 税金 of this 肉親，親類d by taking away this particular competitor, must 減らす the 競争 for houses of sixty 続けざまに猛撃するs rent, so it must likewise 減らす it for those of fifty 続けざまに猛撃するs rent, and in the same manner for those of all other rents, except the lowest rent, for which it would for some time 増加する the 競争. But the rents of every class of houses for which the 競争 was 減らすd would やむを得ず be more or いっそう少なく 減ずるd. As no part of this 削減, however, could, for any かなりの time at least, 影響する／感情 the building-rent, the whole of it must in the long-run やむを得ず 落ちる upon the ground-rent. The final 支払い（額） of this 税金, therefore, would 落ちる partly upon the inhabitant of the house, who, ーするために 支払う／賃金 his 株, would be 強いるd to give up a part of his conveniency, and partly upon the owner of the ground, who, ーするために 支払う／賃金 his 株, would be 強いるd to give up a part of his 歳入. In what 割合 this final 支払い（額） would be divided b etween them it is not perhaps very 平易な to ascertain. The 分割 would probably be very different in different circumstances, and a 税金 of this 肉親，親類d might, によれば those different circumstances, 影響する／感情 very unequally both the inhabitant of the house and the owner of the ground.
The 不平等 with which a 税金 of this 肉親，親類d might 落ちる upon the owners of different ground-rents would arise altogether from the 偶発の 不平等 of this 分割. But the 不平等 with which it might 落ちる upon the inhabitants of different houses would arise not only from this, but from another 原因（となる）. The 割合 of the expense of house-rent to the whole expense of living is different in the different degrees of fortune. It is perhaps highest in the highest degree, and it 減らすs 徐々に through the inferior degrees, so as in general to be lowest in the lowest degree. The necessaries of life occasion the 広大な／多数の／重要な expense of the poor. They find it difficult to get food, and the greater part of their little 歳入 is spent in getting it. The 高級なs and vanities of life occasion the 主要な／長／主犯 expense of the rich, and a magnificent house embellishes and 始める，決めるs off to the best advantage all the other 高級なs and vanities which they 所有する. A 税金 upon house-rents, therefore, would in general 落ちる heaviest upon the rich; and in this sort of 不平等 there would not, perhaps, be anything very 不当な. It is not very 不当な that the rich should 与える／捧げる to the public expense, not only in 割合 to their 歳入, but something more than in that 割合.
The rent of houses, though it in some 尊敬（する）・点s 似ているs the rent of land, is in one 尊敬（する）・点 essentially different from it. The rent of land is paid for the use of a 生産力のある 支配する. The land which 支払う／賃金s it produces it. The rent of houses is paid for the use of an unproductive 支配する. Neither the house nor the ground which it stands upon produce anything. The person who 支払う／賃金s the rent, therefore, must draw it from some other source of 歳入 際立った from the 独立した・無所属 of this 支配する. A 税金 upon the rent of houses, so far as it 落ちるs upon the inhabitants, must be drawn from the same source as the rent itself, and must be paid from their 歳入, whether derived from the 給料 of 労働, the 利益（をあげる）s of 在庫／株, or the rent of land. So far as it 落ちるs upon the inhabitants, it is one of those 税金s which 落ちる, not upon one only, but indifferently upon all the three different sources of 歳入, and is in every 尊敬（する）・点 of the same nature as a 税金 upon any other sort of consumable 商品／必需品s. In general there is not, perhaps, any one article of expense or 消費 by which the liberality or narrowness of a man's whole expense can be better 裁判官d of than by his house-rent. A 比例する 税金 upon this particular article of expense might, perhaps, produce a more かなりの 歳入 than any which has hitherto been drawn from it in any part of Europe. If the 税金 indeed was very high, the greater part of people would endeavour to 避ける it, as much as they could, by contenting themselves with smaller houses, and by turning the greater part of their expense into some other channel.
The rent of houses might easily be ascertained with 十分な 正確 by a 政策 of the same 肉親，親類d with that which would be necessary for ascertaining the ordinary rent of land. Houses not 住むd せねばならない 支払う／賃金 no 税金. A 税金 upon them would 落ちる altogether upon the proprietor, who would thus be 税金d for a 支配する which afforded him neither conveniency nor 歳入. Houses 住むd by the proprietor せねばならない be 率d, not によれば the expense which they might have cost in building, but によれば the rent which an equitable 仲裁 might 裁判官 them likely to bring if 賃貸し（する）d to a tenant. If 率d によれば the expense which they may have cost in building, a 税金 of three or four shillings in the 続けざまに猛撃する, joined with other 税金s, would 廃虚 almost all the rich and 広大な／多数の／重要な families of this, and, I believe, of every other civilised country. Whoever will 診察する, with attention, the different town and country houses of some of the richest and greatest families in this country will find that, at the 率 of only six and a half or seven per cent upon the 初めの expense of building, their house-rent is nearly equal to the whole 逮捕する rent of their 広い地所s. It is the 蓄積するd expense of several 連続する 世代s, laid out upon 反対するs of 広大な／多数の／重要な beauty and magnificance, indeed; but, in 割合 to what they cost, of very small exchangeable value.
Ground-rents are a still more proper 支配する of 課税 than the rent of houses. A 税金 upon ground-rents would not raise the rents of houses. It would 落ちる altogether upon the owner of the ground-rent, who 行為／法令／行動するs always as a monopolist, and exacts the greatest rent which can be got for the use of his ground. More or いっそう少なく can be got for it （許可，名誉などを）与えるing as the competitors happen to be richer or poorer, or can afford to gratify their fancy for a particular 位置／汚点／見つけ出す of ground at a greater or smaller expense. In every country the greatest number of rich competitors is in the 資本／首都, and it is there accordingly that the highest ground-rents are always to be 設立する. As the wealth of those competitors would in no 尊敬（する）・点 be 増加するd by a 税金 upon ground-rents, they would not probably be 性質の／したい気がして to 支払う／賃金 more for the use of the ground. Whether the 税金 was to be 前進するd by the inhabitant, or by the owner of the ground, would be of little importance. The more the inhabitant was 強いるd to 支払う／賃金 for the 税金, the いっそう少なく he would incline to 支払う／賃金 for the ground; so that the final 支払い（額） of the 税金 would 落ちる altogether upon the owner of the ground-rent. The ground-rents of uninhabited houses せねばならない 支払う／賃金 no 税金.
Both ground-rents and the ordinary rent of land are a 種類 of 歳入 which the owner, in many 事例／患者s, enjoys without any care or attention of his own. Though a part of this 歳入 should be taken from him ーするために defray the expenses of the 明言する／公表する, no discouragement will その為に be given to any sort of 産業. The 年次の produce of the land and 労働 of the society, the real wealth and 歳入 of the 広大な／多数の／重要な 団体／死体 of the people, might be the same after such a 税金 as before. Ground-rents and the ordinary rent of land are, therefore, perhaps, the 種類 of 歳入 which can best 耐える to have a peculiar 税金 課すd upon them.
Ground-rents seem, in this 尊敬（する）・点, a more proper 支配する of peculiar 課税 than even the ordinary rent of land. The ordinary rent of land is, in many 事例／患者s, 借りがあるing partly at least to the attention and good 管理／経営 of the landlord. A very 激しい 税金 might discourage too, much this attention and good 管理／経営. Ground-rents, so far as they 越える the ordinary rent of land, are altogether 借りがあるing to the good 政府 of the 君主, which, by 保護するing the 産業 either of the whole people, or of the inhabitants of some particular place, enables them to 支払う／賃金 so much more than its real value for the ground which they build their houses upon; or to make to its owner so much more than 補償（金） for the loss which he might 支える by this use of it. Nothing can be more reasonable than that a 基金 which 借りがあるs its 存在 to the good 政府 of the 明言する／公表する should be 税金d peculiarly, or should 与える／捧げる something more than the greater part of other 基金s, に向かって the support of that 政府.
Though, in many different countries of Europe, 税金s have been 課すd upon the rent of houses, I do not know of any in which ground-rents have been considered as a separate 支配する of 課税. The contrivers of 税金s have, probably, 設立する some difficulty in ascertaining what part of the rent せねばならない be considered as ground-rent, and what part せねばならない be considered as building-rent. It should not, however, seem very difficult to distinguish those two parts of the rent from one another.
In 広大な／多数の／重要な Britain the rent of houses is supposed to be 税金d in the same 割合 as the rent of land by what is called the 年次の land-税金. The valuation, によれば which each different parish and 地区 is 査定する／（税金などを）課すd to this 税金, is always the same. It was 初めは 極端に unequal, and it still continues to be so. Through the greater part of the kingdom this 税金 落ちるs still more lightly upon the rent of houses than upon that of land. In some few 地区s only, which were 初めは 率d high, and in which the rents of houses have fallen かなり, the land-税金 of three or four shillings in the 続けざまに猛撃する is said to 量 to an equal 割合 of the real rent of houses. Untenanted houses, though by 法律 支配する to the 税金, are, in most 地区s, 免除されたd from it by the favour of the assessors; and this 控除 いつかs occasions some little variation in the 率 of particular houses, though that of the 地区 is always the same. 改良s of rent, by new buildings, 修理s, etc., go to the 発射する／解雇する of the 地区, which occasions still その上の variations in the 率 of particular houses.
In the 州 of Holland every house is 税金d at two and a half per cent of its value, without any regard either to the rent which it 現実に 支払う／賃金s, or to the circumstances of its 存在 tenanted or untenanted. There seems to be a hardship in 強いるing the proprietor to 支払う／賃金 a 税金 for an untenanted house, from which he can derive no 歳入, 特に so very 激しい a 税金. In Holland, where the market 率 of 利益／興味 does not 越える three per cent, two and a half per cent upon the whole value of the house must, in most 事例／患者s, 量 to more than a third of the building-rent, perhaps of the whole rent. The valuation, indeed, によれば which the houses are 率d, though very unequal, is said to be always below the real value. When a house is rebuilt, 改善するd, or 大きくするd, there is a new valuation, and the 税金 is 率d accordingly.
The contrivers of the several 税金s which in England have, at different times, been 課すd upon houses, seem to have imagined that there was some 広大な／多数の／重要な difficulty in ascertaining, with tolerable exactness, what was the real rent of every house. They have 規制するd their 税金s, therefore, によれば some more obvious circumstances, such as they had probably imagined would, in most 事例／患者s, 耐える some 割合 to the rent.
The first 税金 of this 肉親，親類d was hearth-money, or a 税金 of two shillings upon every hearth. ーするために ascertain how many hearths were in the house, it was necessary that the 税金-gatherer should enter every room in it. This 嫌悪すべき visit （判決などを）下すd the 税金 嫌悪すべき. Soon after the 革命, therefore, it was 廃止するd as a badge of slavery.
The next 税金 of this 肉親，親類d was a 税金 of two shillings upon every dwelling-house 住むd. A house with ten windows to 支払う／賃金 four shillings more. A house with twenty windows and 上向きs to 支払う／賃金 eight shillings. This 税金 was afterwards so far altered that houses with twenty windows, and with いっそう少なく than thirty, were ordered to 支払う／賃金 ten shillings, and those with thirty windows and 上向きs to 支払う／賃金 twenty shillings. The number of windows can, in most 事例／患者s, be counted from the outside, and, in all 事例／患者s, without entering every room in the house. The visit of the 税金-gatherer, therefore, was いっそう少なく 不快な／攻撃 in this 税金 than in the hearth-money.
This 税金 was afterwards 廃止するd, and in the room of it was 設立するd the window-税金, which has undergone, too, several alterations and augmentations. The window-税金, as it stands at 現在の (January 1775), over and above the 義務 of three shillings upon every house in England, and of one shilling upon every house in Scotland, lays a 義務 upon every window, which, in England, augments 徐々に from twopence, the lowest 率, upon houses with not more than seven windows, to two shillings, the highest 率, upon houses with twenty-five windows and 上向きs.
The 主要な／長／主犯 反対 to all such 税金s of the worst is their 不平等, an 不平等 of the worst 肉親，親類d, as they must frequently 落ちる much heavier upon the poor than upon the rich. A house of ten 続けざまに猛撃するs rent in a country town may いつかs have more windows than a house of five hundred 続けざまに猛撃するs rent in London; and though the inhabitant of the former is likely to be a much poorer man than that of the latter, yet so far as his 出資／貢献 is 規制するd by the window-税金, he must 与える／捧げる more to the support of the 明言する／公表する. Such 税金s are, therefore, 直接／まっすぐに contrary to the first of the four maxims above について言及するd. They do not seem to 感情を害する／違反する much against any of the other three.
The natural 傾向 of the window-税金, and of all other 税金s upon houses, is to lower rents. The more a man 支払う／賃金s for the 税金, the いっそう少なく, it is evident, he can afford to 支払う／賃金 for the rent. Since the 課税 of the window-税金, however, the rents of houses have upon the whole risen, more or いっそう少なく, in almost every town and village of 広大な／多数の／重要な Britain with which I am 熟知させるd. Such has been almost everywhere the 増加する of the 需要・要求する for houses, that it has raised the rents more than the window-税金 could 沈む them; one of the many proofs of the 広大な／多数の／重要な 繁栄 of the country, and of the 増加するing 歳入 of its inhabitants. Had it not been for the 税金, rents would probably have risen still higher.
This latter part of 利益（をあげる） is evidently a 支配する not taxable 直接／まっすぐに. It is the 補償（金）, and in most 事例／患者s it is no more than a very 穏健な 補償（金）, for the 危険 and trouble of 雇うing the 在庫／株. The 雇用者 must have this 補償（金）, さもなければ he cannot, 終始一貫して with his own 利益／興味, continue the 雇用. If he was 税金d 直接／まっすぐに, therefore, in 割合 to the whole 利益（をあげる）, he would be 強いるd either to raise the 率 of his 利益（をあげる）, or to 告発（する），告訴（する）／料金 the 税金 upon the 利益／興味 of money; that is, to 支払う／賃金 いっそう少なく 利益／興味. If he raised the 率 of his 利益（をあげる） in 割合 to the 税金, the whole 税金, though it might be 前進するd by him, would be finally paid by one or other of two different 始める，決めるs of people, によれば the different ways in which he might 雇う the 在庫／株 of which he had the 管理／経営. If he 雇うd it as a farming 在庫／株 in the cultivation of land, he could raise the 率 of his 利益（をあげる） only by 保持するing a greater 部分, or, what comes to the same thing, the price of a greater 部分 of the produce of the land; and as this could be done only by a 削減 of rent, the final 支払い（額） of the 税金 would 落ちる upon the landlord. If he 雇うd it as a 商業の or 製造業の 在庫／株, he could raise the 率 of his 利益（をあげる） only by raising the price of his goods; in which 事例／患者 the final 支払い（額） of the 税金 would 落ちる altogether upon the 消費者s of those goods. If he did not raise the 率 of his 利益（をあげる）, he would be 強いるd to 告発（する），告訴（する）／料金 the whole 税金 upon that part of it which was allotted for the 利益／興味 of money. He could afford いっそう少なく 利益／興味 for whatever 在庫／株 he borrowed, and the whole 負わせる of the 税金 would in this 事例／患者 落ちる 最終的に upon the 利益／興味 of money. So far as he could not relieve himself from the 税金 in the one way, he would be 強いるd to relieve himself in the other.
The 利益／興味 of money seems at first sight a 支配する 平等に 有能な of 存在 税金d 直接／まっすぐに as the rent of land. Like the rent of land, it is a 逮捕する produce which remains after 完全に 補償するing the whole 危険 and trouble of 雇うing the 在庫／株. As a 税金 upon the rent of land cannot raise rents; because the 逮捕する produce which remains after 取って代わるing the 在庫／株 of the 農業者, together with his reasonable 利益（をあげる）, cannot be greater after the 税金 than before it, so, for the same 推論する／理由, a 税金 upon the 利益／興味 of money could not raise the 率 of 利益／興味; the 量 of 在庫／株 or money in the country, like the 量 of land, 存在 supposed to remain the same after the 税金 as before it. The ordinary 率 of 利益（をあげる）, it has been shown in the first 調書をとる／予約する, is everywhere 規制するd by the 量 of 在庫／株 to be 雇うd in 割合 to the 量 of the 雇用, or of the 商売／仕事 which must be done by it. But the 量 of the 雇用, or of the 商売／仕事 to be done by 在庫／株, could neither be 増加するd nor 減らすd by any 税金 upon the 利益／興味 of money. If the 量 of the 在庫／株 to be 雇うd, therefore, was neither 増加するd nor 減らすd by it, the ordinary 率 of 利益（をあげる） would やむを得ず remain the same. But the 部分 of this 利益（をあげる） necessary for 補償するing the 危険 and trouble of the 雇用者 would likewise remain the same, that 危険 and trouble 存在 in no 尊敬（する）・点 altered. The residue, therefore, that 部分 which belongs to the owner of the 在庫／株, and which 支払う／賃金s the 利益／興味 of money, would やむを得ず remain the same too. At first sight, therefore, the 利益／興味 of money seems to be a 支配する as fit to be 税金d 直接／まっすぐに as the rent of land.
There are, however, two different circumstances which （判決などを）下す the 利益／興味 of money a much いっそう少なく proper 支配する of direct 課税 than the rent of land.
First, the 量 and value of the land which any man 所有するs can never be a secret, and can always be ascertained with 広大な／多数の／重要な exactness. But the whole 量 of the 資本／首都 在庫／株 which he 所有するs is almost always a secret, and can 不十分な ever be ascertained with tolerable exactness. It is liable, besides, to almost continual variations. A year seldom passes away, frequently not a month, いつかs 不十分な a 選び出す／独身 day, in which it does not rise or 落ちる more or いっそう少なく. An inquisition into every man's 私的な circumstances, and an inquisition which, ーするために 融通する the 税金 to them, watched over all the fluctuations of his fortunes, would be a source of such continual and endless vexation as no people could support.
Secondly, land is a 支配する which cannot be 除去するd; 反して 在庫／株 easily may. The proprietor of land is やむを得ず a 国民 of the particular country in which his 広い地所 lies. The proprietor of 在庫／株 is 適切に a 国民 of the world, and is not やむを得ず 大（公）使館員d to any particular country. He would be apt to abandon the country in which he was exposed to a vexatious inquisition, ーするために be 査定する／（税金などを）課すd to a burdensome 税金, and would 除去する his 在庫／株 to some other country where he could either carry on his 商売／仕事, or enjoy his fortune more at his 緩和する. By 除去するing his 在庫／株 he would put an end to all the 産業 which it had 持続するd in the country which he left. 在庫／株 cultivates land; 在庫／株 雇うs 労働. A 税金 which tended to 運動 away 在庫／株 from any particular country would so far tend to 乾燥した，日照りの up every source of 歳入 both to the 君主 and to the society. Not only the 利益（をあげる）s of 在庫／株, but the rent of land and the 給料 of 労働 would やむを得ず be more or いっそう少なく 減らすd by its 除去.
The nations, accordingly, who have 試みる／企てるd to 税金 the 歳入 arising from 在庫／株, instead of any 厳しい inquisition of this 肉親，親類d, have been 強いるd to content themselves with some very loose, and, therefore, more or いっそう少なく 独断的な, estimation. The extreme 不平等 and 不確定 of a 税金 査定する／（税金などを）課すd in this manner can be 補償するd only by its extreme moderation, in consequence of which every man finds himself 率d so very much below his real 歳入 that he gives himself little 騒動 though his 隣人 should be 率d somewhat lower.
By what is called the land-税金 in England, it was ーするつもりであるd that 在庫／株 should be 税金d in the same 割合 as land. When the 税金 upon land was at four shillings in the 続けざまに猛撃する, or at one-fifth of the supposed rent, it was ーするつもりであるd that 在庫／株 should be 税金d at one-fifth of the supposed 利益／興味. When the 現在の 年次の land-税金 was first 課すd, the 合法的な 率 of 利益／興味 was six per cent. Every hundred 続けざまに猛撃するs 在庫／株, accordingly, was supposed to be 税金d at twenty-four shillings, the fifth part of six 続けざまに猛撃するs. Since the 合法的な 率 of 利益／興味 has been 減ずるd to five per cent every hundred 続けざまに猛撃するs 在庫／株 is supposed to be 税金d at twenty shillings only. The sum to be raised by what is called the land-税金 was divided between the country and the 主要な／長／主犯 towns. The greater part of it was laid upon the country; and of what was laid upon the towns, the greater part was 査定する／（税金などを）課すd upon the houses. What remained to be 査定する／（税金などを）課すd upon the 在庫／株 or 貿易（する） of the towns (for the 在庫／株 upon the land was not meant to be 税金d) was very much below the real value of that 在庫／株 or 貿易（する）. Whatever 不平等s, therefore, there might be in the 初めの 査定／評価 gave little 騒動. Every parish and 地区 still continues to be 率d for its land, its houses, and its 在庫／株, によれば the 初めの 査定／評価; and the almost 全世界の／万国共通の 繁栄 of the country, which in most places has raised very much the value of all these, has （判決などを）下すd those 不平等s of still いっそう少なく importance now. The 率, too, upon each 地区 continuing always the same, the 不確定 of this 税金 so far as it might be 査定する／（税金などを）課すd upon the 在庫／株 of any individual, has been very much 減らすd, 同様に as （判決などを）下すd of much いっそう少なく consequence. If the greater part of the lands of England are not 率d to the land-税金 at half their actual value, the greater part of the 在庫／株 of England is, perhaps, 不十分な 率d at the fiftieth part of its actual value. In some towns the whole land-税金 is 査定する／（税金などを）課すd upon houses, as in Westminster, where 在庫／株 and 貿易（する） are fre e. It is さもなければ in London.
In all countries a 厳しい inquisition into the circumstances of 私的な persons has been carefully 避けるd.
At Hamburg every inhabitant is 強いるd to 支払う／賃金 to the 明言する／公表する one-fourth per cent of all that he 所有するs; and as the wealth of the people of Hamburg consists principally in 在庫／株, this 税金 may be considered as a 税金 upon 在庫／株. Every man 査定する／（税金などを）課すs himself, and, in the presence of the 治安判事, puts 毎年 into the public coffer a 確かな sum of money which he 宣言するs upon 誓い to be one-fourth per cent of all that he 所有するs, but without 宣言するing what it 量s to, or 存在 liable to any examination upon that 支配する. This 税金 is 一般に supposed to be paid with 広大な／多数の／重要な fidelity. In a small 共和国, where the people have entire 信用／信任 in their 治安判事s, are 納得させるd of the necessity of the 税金 for the support of the 明言する／公表する, and believe that it will be faithfully 適用するd to that 目的, such conscientious and voluntary 支払い（額） may いつかs be 推定する／予想するd. It is not peculiar to the people of Hamburg.
The canton of Unterwald in Switzerland is frequently 荒廃させるd by 嵐／襲撃するs and inundations, and is その為に exposed to 驚くべき／特命の／臨時の expenses. Upon such occasions the people 組み立てる／集結する, and every one is said to 宣言する with the greatest frankness what he is 価値（がある） ーするために be 税金d accordingly. At Zurich the 法律 orders that, in 事例／患者s of necessity, every one should be 税金d in 割合 to his 歳入- the 量 of which he is 強いるd to 宣言する upon 誓い. They have no 疑惑, it is said, that any of their fellow-国民s will deceive them. At Basel the 主要な／長／主犯 歳入 of the 明言する／公表する arises from a small custom upon goods 輸出（する）d. All the 国民s make 誓い that they will 支払う／賃金 every three months all the 税金s 課すd by the 法律. All merchants and even all innkeepers are 信用d with keeping themselves the account of the goods which they sell either within or without the 領土. At the end of every three months they send this account to the treasurer with the 量 of the 税金 計算するd at the 底（に届く） of it. It is not 嫌疑者，容疑者／疑うd that the 歳入 苦しむs by this 信用／信任.
To 強いる every 国民 to 宣言する 公然と upon 誓い the 量 of his fortune must not, it seems, in those スイスの cantons be reckoned a hardship. At Hamburg it would be reckoned the greatest. Merchants engaged in the 危険な 保護するs of 貿易（する） all tremble at the thoughts of 存在 強いるd at all to expose the real 明言する／公表する of their circumstances. The 廃虚 of their credit and the miscarriage of their 事業／計画（する）s, they 予知する, would too often be the consequence. A sober and parsimonious people, who are strangers to all such 事業／計画（する）s, do not feel that they have occasion for any such concealment.
In Holland, soon after the exaltation of the late Prince of Orange to the stadtholdership, a 税金 of two per cent, or the fiftieth penny, as it was called, was 課すd upon the whole 実体 of every 国民. Every 国民 査定する／（税金などを）課すd himself and paid his 税金 in the same manner as at Hamburg, and it was in general supposed to have been paid with 広大な／多数の／重要な fidelity. The people had at that time the greatest affection for their new 政府, which they had just 設立するd by a general insurrection. The 税金 was to be paid but once, ーするために relieve the 明言する／公表する in a particular exigency. It was, indeed, too 激しい to be 永久の. In a country where the market 率 of 利益／興味 seldom 越えるs three per cent, a 税金 of two per cent 量s to thirteen shillings and fourpence in the 続けざまに猛撃する upon the highest 逮捕する 歳入 which is 一般的に drawn from 在庫／株. It is a 税金 which very few people could 支払う／賃金 without encroaching more or いっそう少なく upon their 資本／首都s. In a particular exigency the people may, from 広大な／多数の／重要な public zeal, make a 広大な／多数の／重要な 成果／努力, and give up even a part of their 資本／首都 ーするために relieve the 明言する／公表する. But it is impossible that they should continue to do so for any かなりの time; and if they did, the 税金 would 廃虚 them so 完全に as to （判決などを）下す them altogether incapable of supporting the 明言する／公表する.
The 税金 upon 在庫／株 課すd by the Land-税金 法案 in England, though it is 割合d to the 資本／首都, is not ーするつもりであるd to 減らす or take away any part of that 資本／首都. It is meant only to be a 税金 upon the 利益／興味 of money 割合d to that upon the rent of land, so that when the latter is at four shillings in the 続けざまに猛撃する, the former may be at four shillings in the 続けざまに猛撃する too. The 税金 at Hamburg and the still more 穏健な 税金 of Unterwald and Zurich are meant, in the same manner, to be 税金s, not upon the 資本／首都, but upon the 利益／興味 or 逮捕する 歳入 of 在庫／株. That of Holland was meant to be a 税金 upon the 資本／首都.
Of the former 肉親，親類d are in England the 税金 upon hawkers and pedlars, that upon hackney coaches and 議長，司会を務めるs, and that which the keepers of ale-houses 支払う／賃金 for a licence to 小売 ale and spirituous アルコール飲料s. During the late war, another 税金 of the same 肉親，親類d was 提案するd upon shops. The war having been undertaken, it was said, in defence of the 貿易（する） of the country, the merchants, who were to 利益（をあげる） by it, せねばならない 与える／捧げる に向かって the support of it.
A 税金, however, upon the 利益（をあげる）s of 在庫／株 雇うd in any particular 支店 of 貿易（する） can never 落ちる finally upon the 売買業者s (who must in all ordinary 事例／患者s have their reasonable 利益（をあげる）, and where the 競争 is 解放する／自由な can seldom have more than that 利益（をあげる）), but always upon the 消費者s, who must be 強いるd to 支払う／賃金 in the price of the goods the 税金 which the 売買業者 前進するs; and 一般に with some overcharge.
A 税金 of this 肉親，親類d when it is 割合d to the 貿易（する） of the 売買業者 is finally paid by the 消費者, and occasions no 圧迫 to the 売買業者. When it is not so 割合d, but is the same upon all 売買業者s, though in this 事例／患者, too, it is finally paid by the 消費者, yet it favours the 広大な／多数の／重要な, and occasions some 圧迫 to the small 売買業者. The 税金 of five shillings a week upon every hackney coach, and that of ten shillings a year upon every hackney 議長，司会を務める, so far as it is 前進するd by the different keepers of such coaches and 議長，司会を務めるs, is 正確に／まさに enough 割合d to the extent of their 各々の 取引. It neither favours the 広大な／多数の／重要な, nor 抑圧するs the smaller 売買業者. The 税金 of twenty shillings a year for a licence to sell ale; of forty shillings for a licence to sell spirituous アルコール飲料s; and of forty shillings more for a licence to sell ワイン, 存在 the same upon all retailers, must やむを得ず give some advantage to the 広大な／多数の／重要な, and occasion some 圧迫 to the small 売買業者s. The former must find it more 平易な to get 支援する the 税金 in the price of their goods than the latter. The moderation of the 税金, however, （判決などを）下すs this 不平等 of いっそう少なく importance, and it may to many people appear not 妥当でない to give some discouragement to the multiplication of little ale-houses. The 税金 upon shops, it was ーするつもりであるd, should be the same upon all shops. It could not 井戸／弁護士席 have been さもなければ. It would have been impossible to 割合 with tolerable exactness the 税金 upon a shop to the extent of the 貿易（する） carried on in it without such an inquisition as would have been altogether insupportable in a 解放する／自由な country. If the 税金 had been かなりの, it would have 抑圧するd the small, and 軍隊d almost the whole 小売 貿易（する） into the 手渡すs of the 広大な／多数の／重要な 売買業者s. The 競争 of the former 存在 taken away, the latter would have enjoyed a monopoly of the 貿易（する）, and like all other monopolists would soon have 連合させるd to raise their 利益（をあげる）s much beyond what was necessary for the 支払い（額） of the 税金. The final 支払い（額）, instea d of 落ちるing upon the shopkeeper, would have fallen upon the 消費者, with a かなりの overcharge to the 利益（をあげる） of the shopkeeper. For these 推論する／理由s the 事業／計画（する） of a 税金 upon shops was laid aside, and in the room of it was 代用品，人d the 補助金, 1759.
What in フラン is called the personal taille is, perhaps, the most important 税金 upon the 利益（をあげる）s of 在庫／株 雇うd in 農業 that is 徴収するd in any part of Europe.
In the disorderly 明言する／公表する of Europe during the prevalence of the 封建的 政府, the 君主 was 強いるd to content himself with 税金ing those who were too weak to 辞退する to 支払う／賃金 税金s. The 広大な／多数の／重要な lords, though willing to 補助装置 him upon particular 緊急s, 辞退するd to 支配する themselves to any constant 税金, and he was not strong enough to 軍隊 them. The occupiers of land all over Europe were, the greater part of them, 初めは bondmen. Through the greater part of Europe they were 徐々に emancipated. Some of them acquired the 所有物／資産／財産 of landed 広い地所s which they held by some base or ignoble 任期, いつかs under the king, and いつかs under some other 広大な／多数の／重要な lord, like the 古代の copy-支えるもの／所有者s of England. Others without acquiring the 所有物／資産／財産, 得るd 賃貸し（する）s for 条件 of years of the lands which they 占領するd under their lord, and thus became いっそう少なく 扶養家族 upon him. The 広大な／多数の／重要な lords seem to have beheld the degree of 繁栄 and independency which this inferior order of men had thus come to enjoy with a malignant and contemptuous indignation, and willingly 同意d that the 君主 should 税金 them. In some countries this 税金 was 限定するd to the lands which were held in 所有物／資産／財産 by an ignoble 任期; and, in this 事例／患者, the taille was said to be real. The land-税金 設立するd by the late King of Sardinia, and the taille in the 州s of Languedoc, Provence, Dauphine, and Brittany, in the generality of Montauban, and in the 選挙s of Agen and Comdom, 同様に as in some other 地区s of フラン, are 税金s upon lands held in 所有物／資産／財産 by an ignoble 任期. In other countries the 税金 was laid upon the supposed 利益（をあげる）s of all those who held in farm or 賃貸し（する） lands belonging to other people, whatever might be the 任期 by which the proprietor held them; and in this 事例／患者 the taille was said to be personal. In the greater part of those 州s of フラン which are called the Countries of 選挙s the taille is of this 肉親，親類d. The real taille, as it is 課すd only upon a part of the lands of the co untry, is やむを得ず an unequal, but it is not always an 独断的な 税金, though it is so upon some occasions. The personal taille, as it is ーするつもりであるd to be 割合d to the 利益（をあげる）s of a 確かな class of people which can only be guessed at, is やむを得ず both 独断的な and unequal.
In フラン the personal taille at 現在の (1775) 毎年 課すd upon the twenty generalities called the Countries of 選挙s 量s to 40,107,239 livres, 16 sous. The 割合 in which this sum is 査定する／（税金などを）課すd upon those different 州s 変化させるs from year to year によれば the 報告（する）／憶測s which are made to the king's 会議 関心ing the goodness or badness of the 刈るs, 同様に as other circumstances which may either 増加する or 減らす their 各々の abilities to 支払う／賃金. Each generality it divided into a 確かな number of 選挙s, and the 割合 in which the sum 課すd upon the whole generality is divided の中で those different 選挙s 変化させるs likewise from year to year によれば the 報告（する）／憶測s made to the 会議 関心ing their 各々の abilities. It seems impossible that the 会議, with the best 意向s, can ever 割合 with tolerable exactness either of those two 査定／評価s to the real abilities of the 州 or 地区 upon which they are それぞれ laid. Ignorance and misinformation must always, more or いっそう少なく, 誤って導く the most upright 会議. The 割合 which each parish せねばならない support of what is 査定する／（税金などを）課すd upon the whole 選挙, and that which each individual せねばならない support of what is 査定する／（税金などを）課すd upon his particular parish, are both in the same manner 変化させるd, from year to year, （許可，名誉などを）与えるing as circumstances are supposed to 要求する. These circumstances are 裁判官d of, in the one 事例／患者, by the officers of the 選挙, in the other by those of the parish, and both the one and the other are, more or いっそう少なく, under the direction and 影響（力） of the intendant. Not only ignorance and misinformation, but friendship, party animosity, and 私的な 憤慨 are said frequently to 誤って導く such assessors. No man 支配する to such a 税金, it is evident, can ever be 確かな , before he is 査定する／（税金などを）課すd, of what he is to 支払う／賃金. He cannot even be 確かな after he is 査定する／（税金などを）課すd. If any person has been 税金d who せねばならない have been 免除されたd, or if any person has been 税金d beyond his 割合, though bot h must 支払う／賃金 in the 合間, yet if they complain, and make good their （民事の）告訴s, the whole parish is reimposed next year ーするために reimburse them. If any of the contributors become 破産者／倒産した or insolvent, the collector is 強いるd to 前進する his 税金, and the whole parish is reimposed next year ーするために reimburse the collector. If the collector himself should become 破産者／倒産した, the parish which elects him must answer for his 行為／行う to the receiver general of the 選挙. But, as it might be troublesome for the receiver to 起訴する the whole parish, he takes at his choice five or six of the richest contributors and 強いるs them to make good what had been lost by the insolvency of the collector. The parish is afterwards reimposed ーするために reimburse those five or six. Such reimpositions are always over and above the taille of the particular year in which they are laid on.
When a 税金 is 課すd upon the 利益（をあげる）s of 在庫／株 in a particular 支店 of 貿易（する）, the 仲買人s are all careful to bring no more goods to market than what they can sell at a price 十分な to reimburse them for 前進するing the 税金. Some of them 身を引く a part of their 在庫／株s from the 貿易（する）, and the market is more sparingly 供給（する）d than before. The price of the goods rises, and the final 支払い（額） of the 税金 落ちるs upon the 消費者. But when a 税金 is 課すd upon the 利益（をあげる）s of 在庫／株 雇うd in 農業, it is not the 利益／興味 of the 農業者s to 身を引く any part of their 在庫／株 from that 雇用. Each 農業者 占領するs a 確かな 量 of land, for which hi 支払う／賃金s rent. For the proper cultivation of this land a 確かな 量 of 在庫／株 is necessary, and by 身を引くing any part of this necessary 量, the 農業者 is not likely to be more able to 支払う／賃金 either the rent or the 税金. ーするために 支払う／賃金 the 税金, it can never be his 利益／興味 to 減らす the 量 of his produce, nor その結果 to 供給（する） the market more sparingly than before. The 税金, therefore, will never enable him to raise the price of his produce so as to reimburse himself by throwing the final 支払い（額） upon the 消費者. The 農業者, however, must have his reasonable 利益（をあげる） 同様に as every other 売買業者, さもなければ he must give up the 貿易（する）. After the 課税 of a 税金 of this 肉親，親類d, he can get this reasonable 利益（をあげる） only by 支払う／賃金ing いっそう少なく rent to the landlord. The more he is 強いるd to 支払う／賃金 in the way of 税金 the いっそう少なく he can afford to 支払う／賃金 in the way of rent. A 税金 of this 肉親，親類d 課すd during the 通貨 of a 賃貸し（する） may, no 疑問, 苦しめる or 廃虚 the 農業者. Upon the 再開 of the 賃貸し（する） it must always 落ちる upon the landlord.
In the countries where the personal taille takes place, the 農業者 is 一般的に 査定する／（税金などを）課すd in 割合 to the 在庫／株 which he appears to 雇う in cultivation. He is, upon this account, frequently afraid to have a good team of horses or oxen, but endeavours to cultivate with the meanest and most wretched 器具s of husbandry that he can. Such is his 不信 in the 司法（官） of his assessors that he 偽造のs poverty, and wishes to appear 不十分な able to 支払う／賃金 anything for 恐れる of 存在 強いるd to 支払う／賃金 too much. By this 哀れな 政策 he does not, perhaps, always 協議する his own 利益／興味 in the most effectual manner, and he probably loses more by the diminution of his produce than he saves by that of his 税金. Though, in consequence of this wretched cultivation, the market is, no 疑問, somewhat worse 供給（する）d, yet the small rise of price which may occasion, as it is not likely even to indemnify the 農業者 for the diminution of his produce, it is still いっそう少なく likely to enable him to 支払う／賃金 more rent to the landlord. The public, the 農業者, the landlord, all 苦しむ more or いっそう少なく by this degraded cultivation. That the personal taille tends, in many different ways, to discourage cultivation, and その結果 to 乾燥した，日照りの up the 主要な／長／主犯 source of the wealth of every 広大な／多数の／重要な country, I have already had occasion to 観察する in the third 調書をとる／予約する of this 調査.
What are called 投票-税金s in the southern 州s of North America, and in the West Indian Islands 年次の 税金s of so much a 長，率いる upon every negro, are 適切に 税金s upon the 利益（をあげる）s of a 確かな 種類 of 在庫／株 雇うd in 農業. As the planters are, the greater part of them, both 農業者s and landlords, the final 支払い（額） of the 税金 落ちるs upon them in their 質 of landlords without any 天罰.
税金s of so much a 長，率いる upon the bondmen 雇うd in cultivation seem anciently to have been ありふれた all over Europe. There subsists at 現在の a 税金 of this 肉親，親類d in the empire of Russia. It is probably upon this account that 投票-税金s of all 肉親，親類d have often been 代表するd as badges of slavery. Every 税金, however, is to the person who 支払う／賃金s it a badge, not of slavery, but of liberty. It denotes that he is 支配する to 政府, indeed, but that, as he has some 所有物／資産／財産, he cannot himself be the 所有物／資産／財産 of a master. A 投票-税金 upon slaves is altogether different from a 投票-税金 upon freemen. The latter is paid by the persons upon whom it is 課すd; the former by a different 始める，決める of persons. The latter is either altogether 独断的な or altogether unequal, and in most 事例／患者s is both the one and the other; the former, though in some 尊敬（する）・点s unequal, different slaves 存在 of different values, is in no 尊敬（する）・点 独断的な. Every master who knows the number of his own slaves knows 正確に／まさに what he has to 支払う／賃金. Those different 税金s, however, 存在 called by the same 指名する, have been considered as of the same nature.
The 税金s which in Holland are 課すd upon men- and maid-servants are 税金s, not upon 在庫／株, but upon expense, and so far 似ている the 税金s upon consumable 商品／必需品s. The 税金 of a guinea a 長，率いる for every man-servant which has lately been 課すd in 広大な／多数の／重要な Britain is of the same 肉親，親類d. It 落ちるs heaviest upon the middling 階級. A man of two hundred a year may keep a 選び出す／独身 manservant. A man of ten thousand a year will not keep fifty. It does not 影響する／感情 the poor.
税金s upon the 利益（をあげる）s of 在庫／株 in particular 雇用s can never 影響する／感情 the 利益／興味 of money. Nobody will lend his money for いっそう少なく 利益／興味 to those who 演習 the 税金d than to those who 演習 the untaxed 雇用s. 税金s upon the 歳入 arising from 在庫／株 in all 雇用s where the 政府 試みる／企てるs to 徴収する them with any degree of exactness, will, in many 事例／患者s, 落ちる upon the 利益／興味 of money. The Vingtieme, or twentieth penny, in フラン is a 税金 of the same 肉親，親類d with what is called the land-税金 in England, and is 査定する／（税金などを）課すd, in the same manner, upon the 歳入 arising from land, houses, and 在庫／株. So far as it 影響する／感情s 在庫／株 it is 査定する／（税金などを）課すd, though not with 広大な／多数の／重要な rigour, yet with much more exactness than that part of the land-税金 of England which is 課すd upon the same 基金. It, in many 事例／患者s, 落ちるs altogether upon the 利益／興味 of money. Money is frequently sunk in フラン upon what are called 契約s for the 憲法 of a rent; that is, perpetual annuities redeemable at any time by the debtor upon 返済 of the sum 初めは 前進するd, but of which this redemption is not exigible by the creditor except in particular 事例／患者s. The Vingtieme, seems not to have raised the 率 of those annuities, though it is 正確に／まさに 徴収するd upon them all.
While 所有物／資産／財産 remains in the 所有／入手 of the same person, whatever 永久の 税金s may have been 課すd upon it, they have never been ーするつもりであるd to 減らす or take away any part of its 資本／首都 value, but only some part of the 歳入 arising from it. But when 所有物／資産／財産 changes 手渡すs, when it is transmitted either from the dead to the living, or from the living to the living, such 税金s have frequently been 課すd upon it as やむを得ず take away some part of its 資本／首都 value.
The 移動 of all sorts of 所有物／資産／財産 from the dead to the living, and that of immovable 所有物／資産／財産, of lands and houses, from the living to the living, are 処理／取引s which are in their nature either public and 悪名高い, or such as cannot be long 隠すd. Such 処理／取引s, therefore, may be 税金d 直接／まっすぐに. The 移動 of 在庫／株, or movable 所有物／資産／財産, from the living to the living, by the lending of money, is frequently a secret 処理／取引, and may always be made so. It cannot easily, therefore, be 税金d 直接／まっすぐに. It has been 税金d 間接に in two different ways; first, by 要求するing that the 行為 含む／封じ込めるing the 義務 to 返す should be written upon paper or parchment which had paid a 確かな stamp-義務, さもなければ not to be valid; secondly, by 要求するing, under the like 刑罰，罰則 of invalidity, that it should be 記録，記録的な／記録するd either in a public or secret 登録（する）, and by 課すing 確かな 義務s upon such 登録. Stamp-義務s and 義務s of 登録 have frequently been 課すd likewise upon the 行為s transferring 所有物／資産／財産 of all 肉親，親類d from the dead to the living, and upon those transferring immovable 所有物／資産／財産 from the living to the living, 処理／取引s which might easily have been 税金d 直接／まっすぐに.
The Vicesima Hereditatum, the twentieth penny of 相続物件s 課すd by Augustus upon the 古代の Romans, was a 税金 upon the 移動 of 所有物／資産／財産 from the dead to the living. Dion Cassius, the author who 令状s 関心ing it the least indistinctly, says that it was 課すd upon all successions, 遺産／遺物s, and 寄付s in 事例／患者 of death, except upon those to the nearest relations and to the poor.
Of the same 肉親，親類d is the Dutch 税金 upon successions. Collateral successions are 税金d, によれば the degree of relation, from five to thirty per cent upon the whole value of the succession. Testamentary 寄付s, or 遺産／遺物s to collaterals, are 支配する to the like 義務s. Those from husband to wife, or from wife to husband, to the fiftieth penny. The Luctuosa Hereditas, the mournful succession of ascendants to 子孫s, to the twentieth penny only. Direct successions, or those of 子孫s to ascendants, 支払う／賃金 no 税金. The death of a father, to such of his children as live in the same house with him, is seldom …に出席するd with any 増加する, and frequently with a かなりの diminution of 歳入, by the loss of his 産業, of his office, or of some life-rent 広い地所 of which he may have been in 所有／入手. That 税金 would be cruel and oppressive which 悪化させるd their loss by taking from them any part of his succession. It may, however, いつかs be さもなければ with those children who, in the language of the Roman 法律, are said to be emancipated; in that of the Scotch 法律, to be forisfamiliated; that is, who have received their 部分, have got families of their own, and are supported by 基金s separate and 独立した・無所属 of those of their father. Whatever part of his succession might come to such children would be a real 新規加入 to their fortune, and might therefore, perhaps, without more inconveniency than what …に出席するs all 義務s of this 肉親，親類d, be liable to some 税金.
The 死傷者s of the 封建的 法律 were 税金s upon the 移動 of land, both from the dead to the living, and from the living to the living. In 古代の times they 構成するd in every part of Europe one of the 主要な／長／主犯 支店s of the 歳入 of the 栄冠を与える.
The 相続人 of every 即座の vassal of the 栄冠を与える paid a 確かな 義務, 一般に a year's rent, upon receiving the investiture of the 広い地所. If the 相続人 was a minor, the whole rents of the 広い地所 during the continuance of the 少数，小数派 devolved to the superior without any other 告発（する），告訴（する）／料金 besides the 維持／整備 of the minor, and the 支払い（額） of the 未亡人's dower when there happened to be a dowager upon the land. When the minor （機の）カム to be of age, another 税金, called 救済, was still 予定 to the superior, which 一般に 量d likewise to a year's rent. A long 少数，小数派, which in the 現在の times so frequently disburdens a 広大な／多数の／重要な 広い地所 of all its incumbrances and 回復するs the family to their 古代の splendour, could in those times have no such 影響. The waste, and not the disincumbrance of the 広い地所, was the ありふれた 影響 of a long 少数，小数派.
By the 封建的 法律 the vassal could not 疎遠にする without the 同意 of his superior, who 一般に だまし取るd a 罰金 or composition for 認めるing it. This 罰金, which was at first 独断的な, （機の）カム in many countries to be 規制するd at a 確かな 部分 of the price of the land. In some countries where the greater part of the other 封建的 customs have gone into disuse, this 税金 upon the alienation of land still continues to make a very かなりの 支店 of the 歳入 of the 君主. In the canton of Berne it is so high as a sixth part of the price of all noble fiefs, and a tenth part of that of all ignoble ones. In the canton of Lucerne the 税金 upon the sale of lands is not 全世界の／万国共通の, and takes place only in 確かな 地区s. But if any person sells his land ーするために 除去する out of the 領土, he 支払う／賃金s ten per cent upon the whole price of the sale. 税金s of the same 肉親，親類d upon the sale either of all lands, or of lands held by 確かな 任期s, take place in many other countries, and make a more or いっそう少なく かなりの 支店 of the 歳入 of the 君主.
Such 処理／取引s may be 税金d 間接に by means either of stamp-義務s, or of 義務s upon 登録, and those 義務s either may or may not be 割合d to the value of the 支配する which is transferred.
In 広大な／多数の／重要な Britain the stamp-義務s are higher or lower, not so much によれば the value of the 所有物／資産／財産 transferred (an eighteenpenny or half-栄冠を与える stamp 存在 十分な upon a 社債 for the largest sum of money) as によれば the nature of the 行為. The highest do not 越える six 続けざまに猛撃するs upon every sheet of paper or 肌 of parchment, and these high 義務s 落ちる 主として upon 認めるs from the 栄冠を与える, and upon 確かな 法律 訴訟／進行s, without any regard to the value of the 支配する. There are in 広大な／多数の／重要な Britain no 義務s on the 登録 of 行為s or writings, except the 料金s of the officers who keep the 登録（する）, and these are seldom more than a reasonable recompense for their 労働. The 栄冠を与える derives no 歳入 from them.
In Holland there are both stamp-義務s and 義務s upon 登録, which in some 事例／患者s are, and in some are not, 割合d to the value of the 所有物／資産／財産 transferred. All testaments must be written upon stamped paper of which the price is 割合d to the 所有物／資産／財産 性質の／したい気がして of, so that there are stamps which cost from threepence, or three stivers a sheet, to three hundred florins, equal to about twenty-seven 続けざまに猛撃するs ten shillings of our money. If the stamp is of an inferior price to what the testator せねばならない have made use of, his succession is 押収するd. This is over and above all their other 税金s on succession. Except 法案s of 交流, and some other 商業の 法案s, all other 行為s, 社債s, and 契約s are 支配する to a stamp-義務. This 義務, however, does not rise in 割合 to the value of the 支配する. All sales of land and of houses, and all mortgages upon either, must be 登録（する）d, and, upon 登録, 支払う／賃金 a 義務 to the 明言する／公表する of two and a half per cent upon the 量 of the price or of the mortgage. This 義務 is 延長するd to the sale of all ships and 大型船s of more than two トンs 重荷（を負わせる）, whether decked or undecked. These, it seems, are considered as a sort of houses upon the water. The sale of movables, when it is ordered by a 法廷，裁判所 of 司法（官）, is 支配する to the like 義務 of two and a half per cent.
In フラン there are both stamp-義務s and 義務s upon 登録. The former are considered as a 支店 of the 補佐官s or excise, and in the 州s where those 義務s take place are 徴収するd by the excise officers. The latter are considered as a 支店 of the domain of the 栄冠を与える, and are 徴収するd by a different 始める，決める of officers.
Those 方式s of 課税, by stamp-義務s and by 義務s upon 登録, are of very modern 発明. In the course of little more than a century, however, stamp-義務s have, in Europe, become almost 全世界の／万国共通の, and 義務s upon 登録 極端に ありふれた. There is no art which one 政府 sooner learns of another than that of draining money from the pockets of the people.
税金s upon the 移動 of 所有物／資産／財産 from the dead to the living 落ちる finally 同様に as すぐに upon the person to whom the 所有物／資産／財産 is transferred. 税金s upon the sale of land 落ちる altogether upon the 販売人. The 販売人 is almost always under the necessity of selling, and must, therefore, take such a price as he can get. The 買い手 is 不十分な ever under the necessity of buying, and will, therefore, only give such a price as he likes. He considers what the land will cost him in 税金 and price together. The more he is 強いるd to 支払う／賃金 in the way of 税金, the いっそう少なく he will be 性質の／したい気がして to give in the way of price. Such 税金s, therefore, 落ちる almost always upon a necessitous person, and must, therefore, be frequently very cruel and oppressive. 税金s upon the sale of new-built houses, where the building is sold without the ground, 落ちる 一般に upon the 買い手, because the 建設業者 must 一般に have his 利益（をあげる）, さもなければ he must give up the 貿易（する）. If he 前進するs the 税金, therefore, the 買い手 must 一般に 返す it to him. 税金s upon the sale of old houses, for the same 推論する／理由 as those upon the sale of land, 落ちる 一般に upon the 販売人, whom in most 事例／患者s either conveniency or necessity 強いるs to sell. The number of new-built houses that are 毎年 brought to market is more or いっそう少なく 規制するd by the 需要・要求する. Unless the 需要・要求する is such as to afford the 建設業者 his 利益（をあげる）, after 支払う／賃金ing all expenses, he will build no more houses. The number of old houses which happen at any time to come to market is 規制するd by 事故s of which the greater part have no relation to the 需要・要求する. Two or three 広大な／多数の／重要な 破産s in a 商業の town will bring many houses to sale which must be sold for what can be got for them. 税金s upon the sale of ground-rents 落ちる altogether upon the 販売人, for the same 推論する／理由 as those upon the sale of land. Stamp-義務s, and 義務s upon the 登録 of 社債s and 契約s for borrowed money, 落ちる altogether upon the borrower, and, in fact, are always paid by him. 義務s of the same 肉親，親類d upo n 法律 訴訟／進行s 落ちる upon the suitors. They 減ずる to both the 資本／首都 value of the 支配する in 論争. The more it costs to acquire any 所有物／資産／財産, the いっそう少なく must be the 逮捕する value of it when acquired.
All 税金s upon the 移動 of 所有物／資産／財産 of every 肉親，親類d, so far as they 減らす the 資本／首都 value of that 所有物／資産／財産, tend to 減らす the 基金s 運命にあるd for the 維持／整備 of 生産力のある 労働. They are all more or いっそう少なく unthrifty 税金s that 増加する the 歳入 of the 君主, which seldom 持続するs any but unproductive labourers, at the expense of the 資本／首都 of the people, which 持続するs 非，不，無 but 生産力のある.
Such 税金s, even when they are 割合d to the value of the 所有物／資産／財産 transferred, are still unequal, the frequency of 移動 not 存在 always equal in 所有物／資産／財産 of equal value. When they are not 割合d to this value, which is the 事例／患者 with the greater part of the stamp-義務s and 義務s of 登録, they are still more so. They are in no 尊敬（する）・点 独断的な, but are or may be in all 事例／患者s perfectly （疑いを）晴らす and 確かな . Though they いつかs 落ちる upon the person who is not very able to 支払う／賃金, the time of 支払い（額） is in most 事例／患者s 十分に convenient for him. When the 支払い（額） becomes 予定, he must in most 事例／患者s have the money to 支払う／賃金. They are 徴収するd at very little expense, and in general 支配する the contributors to no other inconveniency besides always the 避けられない one of 支払う／賃金ing the 税金.
In フラン the stamp-義務s are not much complained of. Those of 登録, which they call the 支配（する）／統制する, are. They give occasion, it is pretended, to much ゆすり，強要 in the officers of the 農業者s-general who collect the 税金, which is in a 広大な／多数の／重要な 手段 独断的な and uncertain. In the greater part of the 名誉き損s which have been written against the 現在の system of 財政／金融s in フラン the 乱用s of the 支配（する）／統制する make a 主要な／長／主犯 article. 不確定, however, does not seem to be やむを得ず inherent in the nature of such 税金s. If the popular （民事の）告訴s are 井戸／弁護士席 設立するd, the 乱用 must arise, not so much from the nature of the 税金 as from the want of precision and distinctness in the words of the edicts or 法律s which 課す it.
The 登録 of mortgages, and in general of all 権利s upon immovable 所有物／資産／財産, as it gives 広大な／多数の／重要な 安全 both to creditors and purchasers, is 極端に advantageous to the public. That of the greater part of 行為s of other 肉親，親類d is frequently inconvenient and even dangerous to individuals, without any advantage to the public. All 登録（する）s which, it is 定評のある, せねばならない be kept secret, ought certainly never to 存在する. The credit of individuals ought certainly never to depend upon so very slender a 安全 as the probity and 宗教 of the inferior officers of 歳入. But where the 料金s of 登録 have been made a source of 歳入 to the 君主, 登録（する） offices have 一般的に been multiplied without end, both for the 行為s which せねばならない be 登録（する）d, and for those which ought not. In フラン there are several different sorts of secret 登録（する）s. This 乱用, though not perhaps a necessary, it must be 定評のある, is a very natural 影響 of such 税金s.
Such stamp-義務s as those in England upon cards and dice, upon newspapers and 定期刊行物 小冊子s, etc., are 適切に 税金s upon 消費; the final 支払い（額） 落ちるs upon the persons who use or 消費する such 商品／必需品s. Such stamp-義務s as those upon licences to 小売 ale, ワイン, and spirituous アルコール飲料s, though ーするつもりであるd, perhaps, to 落ちる upon the 利益（をあげる）s of the retailers, are likewise finally paid by the 消費者s of those アルコール飲料s. Such 税金s, though called by the same 指名する, and 徴収するd by the same officers and in the same manner with the stamp-義務s above について言及するd upon the 移動 of 所有物／資産／財産, are, however, of a やめる different nature, and 落ちる upon やめる different 基金s.
A direct 税金 upon the 給料 of 労働, therefore, though the labourer might perhaps 支払う／賃金 it out of his 手渡す, could not 適切に be said to be even 前進するd by him; at least if tile 需要・要求する for 労働 and the 普通の／平均（する） price of 準備／条項s remained the same after the 税金 as before it. In all such 事例／患者s, not only the 税金 but something more than the 税金 would in reality be 前進するd by the person who すぐに 雇うd him. The final 支払い（額） would in different 事例／患者s 落ちる upon different persons. The rise which such a 税金 might occasion in the 給料 of 製造業の 労働 would be 前進するd by the master 製造業者, who would both be する権利を与えるd and 強いるd to 告発（する），告訴（する）／料金 it, with a 利益（をあげる）, upon the price of his goods. The final 支払い（額） of this rise of 給料, therefore, together with the 付加 利益（をあげる） of the master 製造業者, would 落ちる upon the 消費者. The rise which such a 税金 might occasion in the 給料 of country 労働 would be 前進するd by the 農業者, who, ーするために 持続する the same number of labourers as before, would be 強いるd to 雇う a greater 資本／首都. ーするために get 支援する this greater 資本／首都, together with the ordinary 利益（をあげる）s of 在庫／株, it would be necessary that he should 保持する a larger 部分, or what comes to the same thing, the price of a larger 部分, of the produce of the land, and その結果 that he should 支払う／賃金 いっそう少なく rent to the landlord. The final 支払い（額） of this rise of 給料, therefore, would in this 事例／患者 落ちる upon the landlord, together with the 付加 利益（をあげる） of the 農業者 who had 前進するd it. In all 事例／患者s a direct 税金 upon the 給料 of 労働 must, in the long-run, occasion both a greater 削減 in the rent of land, and a greater rise in the price of 製造（する）d goods, than would have followed from the proper 査定／評価 of a sum equal to the produce of the 税金 partly upon the rent of land, and partly upon consumable 商品／必需品s.
If direct 税金s upon the 給料 of 労働 have not always occasioned a proportionable rise in those 給料, it is because they have 一般に occasioned a かなりの 落ちる in the 需要・要求する for 労働. The declension of 産業, the 減少（する） of 雇用 for the poor, the diminution of the 年次の produce of the land and 労働 of the country, have 一般に been the 影響s of such 税金s. In consequence of them, however, the price of 労働 must always be higher than it さもなければ would have been in the actual 明言する／公表する of the 需要・要求する: and this enhancement of price, together with the 利益（をあげる） of those who 前進する it, must always be finally paid by the landlords and 消費者s.
A 税金 upon the 給料 of country 労働 does not raise the price of the rude produce of land in 割合 to the 税金, for the same 推論する／理由 that a 税金 upon the 農業者's 利益（をあげる） does not raise that price in that 割合.
Absurd and destructive as such 税金s are, however, they take place in many countries. In フラン that part of the taille which is 告発（する），告訴（する）／料金d upon the 産業 of workmen and day-labourers in country villages is 適切に a 税金 of this 肉親，親類d. Their 給料 are 計算するd によれば the ありふれた 率 of the 地区 in which they reside, and that they may be as little liable as possible to any overcharge, their 年一回の 伸び（る）s are 概算の at no more than two hundred working days in the year. The 税金 of each individual is 変化させるd from year to year によれば different circumstances, of which the collector or the commissary whom the intendant 任命するs to 補助装置 him are the 裁判官s. In Bohemia, in consequence of the alteration in the system of 財政／金融s which was begun in 1748, a very 激しい 税金 is 課すd upon the 産業 of artificers. They are divided into four classes. The highest class 支払う／賃金 a hundred florins a year which, at two-and-twenty pence halfpenny a florin, 量s to L9 7s. 6d. The second class are 税金d 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 自由主義の professions, I have endeavoured to show in the first 調書をとる／予約する, やむを得ず keeps a 確かな 割合 to the emoluments of inferior 貿易（する）s. A 税金 upon this recompense, therefore, could have no other 影響 than to raise it somewhat higher than in 割合 to the 税金. If it did not rise in this manner, the ingenious arts and the 自由主義の professions, 存在 no longer upon a level with other 貿易（する）s, would be so much 砂漠d that they would soon return to that level.
The emoluments of offices are not, like those of 貿易（する）s and professions, 規制するd by the 解放する／自由な 競争 of the market, and do not, therefore, always 耐える a just 割合 to what the nature of the 雇用 要求するs. They are, perhaps, in most countries, higher than it 要求するs; the persons who have the 行政 of 政府 存在 一般に 性質の／したい気がして to reward both themselves and their 即座の dependants rather more than enough. The emoluments of offices, therefore, can in most 事例／患者s very 井戸／弁護士席 耐える to be 税金d. The persons, besides, who enjoy public offices, 特に the more lucrative, are in all countries the 反対するs of general envy, and a 税金 upon their emoluments, even though it should be somewhat higher than upon any other sort of 歳入, is always a very popular 税金. In England, for example, when by the land-税金 every other sort of 歳入 was supposed to be 査定する／（税金などを）課すd at four shillings in the 続けざまに猛撃する, it was very popular to lay a real 税金 of five shillings and sixpence in the 続けざまに猛撃する upon the salaries of offices which 越えるd a hundred 続けざまに猛撃するs a year, the 年金s of the younger 支店s of the 王室の family, the 支払う／賃金 of the officers of the army and 海軍, and a few others いっそう少なく obnoxious to envy excepted. There are in England no other direct 税金s upon the 給料 of 労働.
Capitation 税金s, if they are 割合d not to the supposed fortune, but to the 階級 of each contributor, become altogether unequal, the degrees of fortune 存在 frequently unequal in the same degree of 階級.
Such 税金s, therefore, if it is 試みる／企てるd to （判決などを）下す them equal, become altogether 独断的な and uncertain, and if it is 試みる／企てるd to （判決などを）下す them 確かな and not 独断的な, become altogether unequal. Let the 税金 be light or 激しい, 不確定 is always a 広大な／多数の／重要な grievance. In a light 税金 a かなりの degree of 不平等 may be supported; in a 激しい one it is altogether intolerable.
In the different 投票-税金s which took place in England during the 統治する of William III the contributors were, the greater part of them, 査定する／（税金などを）課すd によれば the degree of their 階級; as dukes, marquisses, earls, viscounts, barons, esquires, gentlemen, the eldest and youngest sons of peers, etc. All shopkeepers and tradesmen 価値（がある） more than three hundred 続けざまに猛撃するs, that is, the better sort of them, were 支配する to the same 査定／評価, how 広大な／多数の／重要な soever might be the difference in their fortunes. Their 階級 was more considered than their fortune. Several of those who in the first 投票-税金 were 率d によれば their supposed fortune were afterwards 率d によれば their 階級. Serjeants, 弁護士／代理人／検事s, and proctors at 法律, who in the first 投票-税金 were 査定する／（税金などを）課すd at three shillings in the 続けざまに猛撃する of their supposed income, were afterwards 査定する／（税金などを）課すd as gentlemen. In the 査定／評価 of a 税金 which was not very 激しい, a かなりの degree of 不平等 had been 設立する いっそう少なく insupportable than any degree of 不確定.
In the capitation which has been 徴収するd in フラン without any interruption since the beginning of the 現在の century, the highest orders of people are 率d によれば their 階級 by an invariable 関税; the lower orders of people, によれば what is supposed to be their fortune, by an 査定／評価 which 変化させるs from year to year. The officers of the king's 法廷，裁判所, the 裁判官s and other officers in the superior 法廷，裁判所s of 司法（官）, the officers of the 軍隊／機動隊s, etc., are 査定する／（税金などを）課すd in the first manner. The inferior 階級s of people in the 州s are 査定する／（税金などを）課すd in the second. In フラン the 広大な／多数の／重要な easily 服従させる／提出する to a かなりの degree of 不平等 in a 税金 which, so far as it 影響する／感情s them, is not a very 激しい one, but could not brook the 独断的な 査定／評価 of an intendant. The inferior 階級s of people must, in that country, 苦しむ 根気よく the usage which their superiors think proper to give them.
In England the different 投票-税金s never produced the sum which had been 推定する／予想するd from them, or which, it was supposed, they might have produced, had they been 正確に／まさに 徴収するd. In フラン the capitation always produces the sum 推定する／予想するd from it. The 穏やかな 政府 of England, when it 査定する／（税金などを）課すd the different 階級s of people to the 投票-税金, contented itself with what that 査定／評価 happened to produce, and 要求するd no 補償（金） for the loss which the 明言する／公表する might 支える either by those who could not 支払う／賃金, or by those who would not 支払う／賃金 (for there were many such), and who, by the indulgent 死刑執行 of the 法律, were not 軍隊d to 支払う／賃金. The more 厳しい 政府 of フラン 査定する／（税金などを）課すs upon each generality a 確かな sum, which the intendant must find as he can. If any 州 complains of 存在 査定する／（税金などを）課すd too high, it may, in the 査定／評価 of next year, 得る an abatement 割合d to the overcharge of the year before. But it must 支払う／賃金 in the 合間. The intendant, ーするために be sure of finding the sum 査定する／（税金などを）課すd upon his generality, was 権力を与えるd to 査定する／（税金などを）課す it in a larger sum that the 失敗 or 無（不）能 of some of the contributors might be 補償するd by the overcharge of the 残り／休憩（する）, and till 1765 the fixation of this 黒字／過剰 査定／評価 was left altogether to his discretion. In that year, indeed, the 会議 assumed this 力／強力にする to itself. In the capitation of the 州s, it is 観察するd by the perfectly 井戸／弁護士席-知らせるd author of the Memoires upon the 課税s in フラン, the 割合 which 落ちるs upon the nobility, and upon those whose 特権s 免除された them from the taille, is the least かなりの. The largest 落ちるs upon those 支配する to the taille, who are 査定する／（税金などを）課すd to the capitation at so much a 続けざまに猛撃する of what they 支払う／賃金 to that other 税金.
Capitation 税金s, so far as they are 徴収するd upon the lower 階級s of people, are direct 税金s upon the 給料 of 労働, and are …に出席するd with all the inconveniences of such 税金s.
Capitation 税金s are 徴収するd at little expense, and, where they are rigorously exacted, afford a very sure 歳入 to the 明言する／公表する. It is upon this account that in countries where the 緩和する, 慰安, and 安全 of the inferior 階級s of people are little …に出席するd to, capitation 税金s are very ありふれた. It is in general, however, but a small part of the public 歳入 which, in a 広大な／多数の／重要な empire, has ever been drawn from such 税金s, and the greatest sum which they have ever afforded might always have been 設立する in some other way much more convenient to the people.
Consumable 商品／必需品s are either necessaries or 高級なs.
By necessaries I understand not only the 商品／必需品s which are indispensably necessary for the support of life, but whatever the custom of the country （判決などを）下すs it indecent for creditable people, even of the lowest order, to be without. A linen shirt, for example, is, 厳密に speaking, not a necessary of life. The Greeks and Romans lived, I suppose, very comfortably though they had no linen. But in the 現在の 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 推定するd, nobody can 井戸／弁護士席 落ちる into without extreme bad 行為／行う. Custom, in the same manner, has （判決などを）下すd 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 （判決などを）下すd 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 フラン they are necessaries neither to men nor to women, the lowest 階級 of both sexes appearing there 公然と, without any discredit, いつかs in 木造の shoes, and いつかs barefooted. Under necessaries, therefore, I comprehend not only those things which nature, but those things which the 設立するd 支配するs of decency have （判決などを）下すd necessary to the lowest 階級 of people. All other things I call 高級なs, without meaning by this 呼称 to throw the smallest degree of reproach upon the temperate use of them. Beer and ale, for example, in 広大な／多数の／重要な Britain, and ワイン, even in the ワイン countries, I call 高級なs. A man of any 階級 may, without any reproach, 棄権する 全く from tasting such アルコール飲料s. Nature does not （判決などを）下す them necessary for the support of life, and custom nowhere （判決などを）下すs it indecent to live without them.
As the 給料 of 労働 are everywhere 規制するd, partly by the 需要・要求する for it, and partly by the 普通の／平均（する） price of the necessary articles of subsistence, whatever raises this 普通の／平均（する） price must やむを得ず raise those 給料 so that the labourer may still be able to 購入（する） that 量 of those necessary articles which the 明言する／公表する of the 需要・要求する for 労働, whether 増加するing, 静止している, or 拒絶する／低下するing, 要求するs that he should have. A 税金 upon those articles やむを得ず raises their price somewhat higher than the 量 of the 税金, because the 売買業者, who 前進するs the 税金, must 一般に get it 支援する with a 利益（をあげる）. Such a 税金 must, therefore, occasion a rise in the 給料 of 労働 proportionable to this rise of price.
It is thus that a 税金 upon the necessaries of life operates 正確に／まさに in the same manner as a direct 税金 upon the 給料 of 労働. The labourer, though he may 支払う／賃金 it out of his 手渡す, cannot, for any かなりの time at least, be 適切に said even to 前進する it. It must always in the long-run be 前進するd to him by his 即座の 雇用者 in the 前進するd 率 of his 給料. His 雇用者, if he is a 製造業者, will 告発（する），告訴（する）／料金 upon the price of his goods this rise of 給料, together with a 利益（をあげる）; so that the final 支払い（額） of the 税金, together with this overcharge, will 落ちる upon the 消費者. If his 雇用者 is a 農業者, the final 支払い（額）, together with a like overcharge, will 落ちる upon the rent of the landlord.
It is さもなければ with 税金s upon what I call 高級なs, even upon those of the poor. The rise in the price of the 税金d 商品／必需品s will not やむを得ず occasion any rise in the 給料 of 労働. A 税金 upon タバコ, for example, though a 高級な of the poor 同様に as of the rich, will not raise 給料. Though it is 税金d in England at three times, and in フラン at fifteen times its 初めの price, those high 義務s seem to have no 影響 upon the 給料 of 労働. The same thing may be said of the 税金s upon tea and sugar, which in England and Holland have become 高級なs of the lowest 階級s of people, and of those upon chocolate, which in Spain is said to have become so. The different 税金s which in 広大な／多数の／重要な Britain have in the course of the 現在の century been 課すd upon spirituous アルコール飲料s are not supposed to have had any 影響 upon the 給料 of 労働. The rise in the price of porter, occasioned by an 付加 税金 of three shillings upon the バーレル／樽 of strong beer, has not raised the 給料 of ありふれた 労働 in London. These were about eighteen pence and twenty pence a day before the 税金, and they are not more now.
The high price of such 商品／必需品s does not やむを得ず 減らす the ability of the inferior 階級s of people to bring up families. Upon the sober and industrious poor, 税金s upon such 商品／必需品s 行為／法令／行動する as sumptuary 法律s, and 配置する／処分する／したい気持ちにさせる them either to 穏健な, or to 差し控える altogether from the use of superfluities which they can no longer easily afford. Their ability to bring up families, in consequence of this 軍隊d frugality, instead of 存在 減らすd, is frequently, perhaps, 増加するd by the 税金. It is the sober and industrious poor who 一般に bring up the most 非常に／多数の families, and who principally 供給（する） the 需要・要求する for useful 労働. All the poor, indeed, are not sober and industrious, and the dissolute and disorderly might continue to indulge themselves in the use of such 商品／必需品s after this rise of price in the same manner as before without regarding the 苦しめる which this indulgence might bring upon their families. Such disorderly persons, however, seldom 後部 up 非常に／多数の families, their children 一般に 死なせる／死ぬing from neglect, mismanagement, and the scantiness or unwholesomeness of their food. If by the strength of their 憲法 they 生き残る the hardships to which the bad 行為／行う of their parents exposes them, yet the example of that bad 行為／行う 一般的に corrupts their morals, so that, instead of 存在 useful to society by their 産業, they become public nuisances by their 副／悪徳行為s and disorders. Though the 前進するd price of the 高級なs of the poor, therefore, might 増加する somewhat the 苦しめる of such disorderly families, and その為に 減らす somewhat their ability to bring up children, it would not probably 減らす much the useful 全住民 of the country.
Any rise in the 普通の／平均（する） price of necessaries, unless it is 補償するd by a proportionable rise in the 給料 of 労働, must やむを得ず 減らす more or いっそう少なく the ability of the poor to bring up 非常に／多数の families, and その結果 to 供給（する） the 需要・要求する for useful 労働, whatever may be the 明言する／公表する of that 需要・要求する, whether 増加するing, 静止している, or 拒絶する／低下するing, or such as 要求するs an 増加するing, 静止している, or 拒絶する／低下するing 全住民.
税金s upon 高級なs have no 傾向 to raise the price of any other 商品／必需品s except that of the 商品／必需品s 税金d. 税金s upon necessaries, by raising the 給料 of 労働, やむを得ず tend to raise the price of all 製造（する）s, and その結果 to 減らす the extent of their sale and 消費. 税金s upon 高級なs are finally paid by the 消費者s of the 商品／必需品s 税金d without any 天罰. They 落ちる indifferently upon every 種類 of 歳入, the 給料 of 労働, the 利益（をあげる）s of 在庫／株, and the rent of land. 税金s upon necessaries, so far as they 影響する／感情 the 労働ing poor, are finally paid, partly by landlords in the 減らすd rent of their lands, and partly by rich 消費者s, whether landlords or others, in the 前進するd price of 製造（する）d goods, and always with a かなりの overcharge. The 前進するd price of such 製造（する）s as are real necessaries of life, and are 運命にあるd for the 消費 of the poor, of coarse woollens, for example, must be 補償するd to the poor by a その上の 進歩 of their 給料. The middling and superior 階級s of people, if they understand their own 利益／興味, ought always to …に反対する all 税金s upon the necessaries of life, 同様に as all direct 税金s upon the 給料 of 労働. The final 支払い（額） of both the one and the other 落ちるs altogether upon themselves, and always with a かなりの overcharge. They 落ちる heaviest upon the landlords, who always 支払う／賃金 in a 二塁打 capacity; in that of landlords by the 削減 of their rent, and in that of rich 消費者s by the 増加する of their expense. The 観察 of Sir Matthew Decker, that 確かな 税金s are, in the price of 確かな goods, いつかs repeated and 蓄積するd four or five times, is perfectly just with regard to 税金s upon the necessaries of life. In the price of leather, for example, you must 支払う／賃金 not only for the 税金 upon the leather of your own shoes, but for a part of that upon those of the shoemaker and the tanner. You must 支払う／賃金, too, for the 税金 upon the salt, upon the soap, and upon the candles which tho se workmen 消費する while 雇うd in your service, and for the 税金 upon the leather which the salt-製造者, the soap-製造者, and the candle-製造者 消費する while 雇うd in their service.
In 広大な／多数の／重要な Britain, the 主要な／長／主犯 税金s upon the necessaries of life are those upon the four 商品／必需品s just now について言及するd, salt, leather, soap, and candles.
Salt is a very 古代の and a very 全世界の／万国共通の 支配する of 課税. It was 税金d の中で the Romans, and it is so at 現在の in, I believe, every part of Europe. The 量 毎年 消費するd by any individual is so small, and may be 購入（する）d so 徐々に, that nobody, it seems to have been thought, could feel very sensibly even a pretty 激しい 税金 upon it. It is in England 税金d at three shillings and fourpence a bushel- about three times the 初めの price of the 商品／必需品. In some other countries the 税金 is still higher. Leather is a real necessary of life. The use of linen （判決などを）下すs soap such. In countries where the winter nights are long, candles are a necessary 器具 of 貿易（する）. Leather and soap are in 広大な／多数の／重要な Britain 税金d at three halfpence a 続けざまに猛撃する, candles at a penny; 税金s which, upon the 初めの price of leather, may 量 to about eight or ten per cent; upon that of soap to about twenty or five-and-twenty per cent; and upon that of candles to about fourteen or fifteen per cent; 税金s which, though はしけ than that upon salt, are still very 激しい. As all those four 商品／必需品s are real necessaries of life, such 激しい 税金s upon them must 増加する somewhat the expense of the sober and industrious poor, and must その結果 raise more or いっそう少なく the 給料 of their 労働.
In a country where the winters are so 冷淡な as in 広大な／多数の／重要な Britain, 燃料 is, during that season, in the strictest sense of the word, a necessary of life, not only for the 目的 of dressing victuals, but for the comfortable subsistence of many different sorts of workmen who work within doors; and coals are the cheapest of all 燃料. The price of 燃料 has so important an 影響（力） upon that of 労働 that all over 広大な／多数の／重要な Britain 製造（する）s have 限定するd themselves principally to the coal countries, other parts of the country, on account of the high price of this necessary article, not 存在 able to work so cheap. In some 製造（する）s, besides, coal is a necessary 器具 of 貿易（する）, as in those of glass, アイロンをかける, and all other metals. If a bounty could in any 事例／患者 be reasonable, it might perhaps be so upon the transportation of coals from those parts of the country in which they abound to those in which they are 手配中の，お尋ね者. But the 立法機関, instead of a bounty, has 課すd a 税金 of three shillings and threepence a トン upon coal carried coastways, which upon most sorts of coal is more than sixty per cent of the 初めの price at the coal-炭坑，オーケストラ席. Coals carried either by land or by inland 航海 支払う／賃金 no 義務. Where they are 自然に cheap, they are 消費するd 義務 解放する／自由な: where they are 自然に dear, they are 負担d with a 激しい 義務.
Such 税金s, though they raise the price of subsistence, and その結果 the 給料 of 労働, yet they afford a かなりの 歳入 to 政府 which it might not be 平易な to find in any other way. There may, therefore, be good 推論する／理由s for continuing them. The bounty upon the exportation of corn, so far as it tends in the actual 明言する／公表する of tillage to raise the price of that necessary article, produces all the like bad 影響s, and instead of affording any 歳入, frequently occasions a very 広大な／多数の／重要な expense to 政府. The high 義務s upon the 輸入 of foreign corn, which in years of 穏健な plenty 量 to a 禁止, and the 絶対の 禁止 of the 輸入 either of live cattle or of salt 準備／条項s, which takes place in the ordinary 明言する／公表する of the 法律, and which, on account of the scarcity, is at 現在の 一時停止するd for a 限られた／立憲的な time with regard to Ireland and the British 農園s, have all the bad 影響s of 税金s upon the necessaries of life, and produce no 歳入 to 政府. Nothing seems necessary for the 廃止する of such 規則s but to 納得させる the public of the futility of that system in consequence of which they have been 設立するd.
税金s upon the necessaries of life are much higher in many other countries than in 広大な／多数の／重要な Britain. 義務s upon flour and meal when ground at the mill, and upon bread when baked at the oven, take place in many countries. In Holland the money price of the bread 消費するd in towns is supposed to be 二塁打d by means of such 税金s. In lieu of a part of them, the people who live in the country 支払う／賃金 every year so much a 長，率いる によれば the sort of bread they are supposed to 消費する. Those who 消費する wheaten bread 支払う／賃金 three guilders fifteen stivers- about six shillings and ninepence halfpenny. These, and some other 税金s of the same 肉親，親類d, by raising the price of 労働, are said to have 廃虚d the greater part of the 製造（する）s of Holland. 類似の 税金s, though not やめる so 激しい, take place in the Milanese, in the 明言する／公表するs of Genoa, in the duchy of Modena, in the duchies of Parma, Placentia, and Guastalla, and in the ecclesiastical 明言する／公表する. A French author of some 公式文書，認める has 提案するd to 改革（する） the 財政／金融s of his country by 代用品，人ing in the room of the greater part of other 税金s this most ruinous of all 税金s. There is nothing so absurd, says Cicero, which has not いつかs been 主張するd by philosophers.
税金s upon butchers' meat are still more ありふれた than those upon bread. It may indeed be 疑問d whether butchers' meat is anywhere a necessary of life. 穀物 and other vegetables, with the help of milk, cheese, and butter, or oil where butter is not to be had, it is known from experience, can, without any butchers' meat, afford the most plentiful, the most wholesome, the most nourishing, and the most invigorating diet. Decency nowhere 要求するs that any man should eat butchers' meat, as it in most places 要求するs that he should wear a linen shirt or a pair of leather shoes.
Consumable 商品／必需品s, whether necessaries or 高級なs, may be 税金d in two different ways. The 消費者 may either 支払う／賃金 an 年次の sum on account of his using or 消費するing goods of a 確かな 肉親，親類d, or the goods may be 税金d while they remain in the 手渡すs of the 売買業者, and before they are 配達するd to the 消費者. The consumable goods which last a かなりの time before they are 消費するd altogether are most 適切に 税金d in the one way; those of which the 消費 is either 即座の or more 迅速な, in the other. The coach-税金 and plate-税金 are examples of the former method of 課すing: the greater part of the other 義務s of excise and customs, of the latter.
A coach may, with good 管理／経営, last ten or twelve years. It might be 税金d, once for all, before it comes out of the 手渡すs of the coachmaker. But it is certainly more convenient for the 買い手 to 支払う／賃金 four 続けざまに猛撃するs a year for the 特権 of keeping a coach than to 支払う／賃金 all at once forty or forty-eight 続けざまに猛撃するs 付加 price to the coachmaker, or a sum 同等（の） to what the 税金 is likely to cost him during the time he uses the same coach. A service of plate, in the same manner, may last more than a century. It is certainly easier for the 消費者 to 支払う／賃金 five shillings a year for every hundred ounces of plate, 近づく one per cent of the value, than to redeem this long annuity at five-and-twenty or thirty years' 購入（する）, which would 高める the price at least five-and-twenty or thirty per cent. The different 税金s which 影響する／感情 houses are certainly more conveniently paid by 穏健な 年次の 支払い（額）s than by a 激しい 税金 of equal value upon the first building or sale of the house.
It was the 井戸／弁護士席-known 提案 of Sir Matthew Decker that all 商品／必需品s, even those of which the 消費 is either 即座の or very 迅速な, should be 税金d in this manner, the 売買業者 前進するing nothing, but the 消費者 支払う／賃金ing a 確かな 年次の sum for the licence to 消費する 確かな goods. The 反対する of his 計画／陰謀 was to 促進する all the different 支店s of foreign 貿易（する）, 特に the carrying 貿易（する）, by taking away all 義務s upon 輸入 and exportation, and その為に enabling the merchant to 雇う his whole 資本／首都 and credit in the 購入（する） of goods and the freight of ships, no part of either 存在 コースを変えるd に向かって the 前進するing of 税金s. The 事業／計画（する）, however, of 税金ing, in this manner, goods of 即座の or 迅速な 消費 seems liable to the four に引き続いて very important 反対s. First, the 税金 would be more unequal, or not so 井戸／弁護士席 割合d to the expense and 消費 of the different contributors as in the way in which it is 一般的に 課すd. The 税金s upon ale, ワイン, and spirituous アルコール飲料s, which are 前進するd by the 売買業者s, are finally paid by the different 消費者s 正確に／まさに in 割合 to their 各々の 消費. But if the 税金 were to be paid by 購入（する）ing a licence to drink those アルコール飲料s, the sober would, in 割合 to his 消費, be 税金d much more ひどく than the drunken 消費者. A family which 演習d 広大な／多数の／重要な 歓待 would be 税金d much more lightly than one who entertained より小数の guests. Secondly, this 方式 of 課税, by 支払う／賃金ing for an 年次の, half-年一回の, or 年４回の licence to 消費する 確かな goods, would 減らす very much one of the 主要な／長／主犯 conveniences of 税金s upon goods of 迅速な 消費 the piecemeal 支払い（額）. In the price of threepence halfpenny, which is at 現在の paid for a マリファナ of porter, the different 税金s upon malt, hops, and beer, together with the 驚くべき／特命の／臨時の 利益（をあげる） which the brewer 告発（する），告訴（する）／料金s for having 前進するd them, may perhaps 量 to about three halfpence. If a workman can conveniently spare those three halfpence, he buys a マリファナ of porter. If he cannot, he contents himself with a pint, and, as a penny saved is a penny got, he thus 伸び（る）s a farthing by his temperance. He 支払う／賃金s the 税金 piecemeal as he can afford to 支払う／賃金 it, and when he can afford to 支払う／賃金 it, and every 行為／法令／行動する of 支払い（額） is perfectly voluntary, and what he can 避ける if he chooses to do so. Thirdly, such 税金s would operate いっそう少なく as sumptuary 法律s. When the licence was once 購入（する）d, whether the purchaser drank much or drank little, his 税金 would be the same. Fourthly, if a workman were to 支払う／賃金 all at once, by 年一回の, half-年一回の, or 年４回の 支払い（額）s, a 税金 equal to what he at 現在の 支払う／賃金s, with little or no inconveniency, upon all the different マリファナs and pints of porter which he drinks in any such period of time, the sum might frequently 苦しめる him very much. This 方式 of 課税, therefore, it seems evident, could never, without the most grievous 圧迫, produce a 歳入 nearly equal to what is derived from the 現在の 方式 without any 圧迫. In several countries, however, 商品／必需品s of an 即座の or very 迅速な 消費 are 税金d in this manner. In Holland people 支払う／賃金 so much a 長，率いる for a licence to drink tea. I have already について言及するd a 税金 upon bread, which, so far as it is 消費するd in farm-houses and country villages, is there 徴収するd in the same manner.
The 義務s of excise are 課すd 簡潔に upon goods of home produce 運命にあるd for home 消費. They are 課すd only upon a few sorts of goods of the most general use. There can never be any 疑問 either 関心ing the goods which are 支配する to those 義務s, or 関心ing the particular 義務 which each 種類 of goods is 支配する to. They 落ちる almost altogether upon what I call 高級なs, excepting always the four 義務s above について言及するd, upon salt soap, leather, candles, and, perhaps, that upon green glass.
The 義務s of customs are much more 古代の than those of excise. They seem to have been called customs as denoting customary 支払い（額）s which had been in use from time immemorial. They appear to have been 初めは considered as 税金s upon the 利益（をあげる）s of merchants. During the barbarous times of 封建的 anarchy, merchants, like all the other inhabitants of burghs, were considered as little better than emancipated bondmen, whose persons were despised, and whose 伸び（る）s were envied. The 広大な／多数の／重要な nobility, who had 同意d that the king should tallage the 利益（をあげる）s of their own tenants, were not unwilling that he should tallage likewise those of an order of men whom it was much いっそう少なく their 利益／興味 to 保護する. In those ignorant times it was not understood that the 利益（をあげる）s of merchants are a 支配する not taxable 直接／まっすぐに, or that the final 支払い（額） of all such 税金s must 落ちる, with a かなりの overcharge, upon the 消費者s.
The 伸び（る）s of 外国人 merchants were looked upon more unfavourably than those of English merchants. It was natural, therefore, that those of the former should be 税金d more ひどく than those of the latter. This distinction between the 義務s upon 外国人s and those upon English merchants, which was begun from ignorance, has been continued from the spirit of monopoly, or ーするために give our own merchants an advantage both in the home and in the foreign market.
With this distinction, the 古代の 義務s of customs were 課すd 平等に upon all sorts of goods, necessaries 同様に as 高級なs, goods 輸出（する）d 同様に as goods 輸入するd. Why should the 売買業者s in one sort of goods, it seems to have been thought, be more favoured than those in another? or why should the merchant 輸出業者 be more favoured than the merchant importer?
The 古代の customs were divided into three 支店s. The first, and perhaps the most 古代の of all those 義務s, was that upon wool and leather. It seems to have been 主として or altogether an exportation 義務. When the woollen 製造（する） （機の）カム to be 設立するd in England, lest the king should lose any part of his customs upon wool by the exportation of woollen cloths, a like 義務 was 課すd upon them. The other two 支店s were, first, a 義務 upon ワイン, which, 存在 課すd at so much a トン, was called a tonnage, and, secondly, a 義務 upon all other goods, which, 存在 課すd at so much a 続けざまに猛撃する of their supposed value, was called a poundage. In the forty-seventh year of Edward III a 義務 of sixpence in the 続けざまに猛撃する was 課すd upon all goods 輸出（する）d and 輸入するd, except wools, wool-fells, leather, and ワインs, which were 支配する to particular 義務s. In the fourteenth of Richard II this 義務 was raised to one shilling in the 続けざまに猛撃する, but three years afterwards it was again 減ずるd to sixpence. It was raised to eightpence in the second year of Henry IV, and in the fourth year of the same prince to one shilling. From this time to the ninth year of William III this 義務 continued at one shilling in the 続けざまに猛撃する. The 義務s of tonnage and poundage were 一般に 認めるd to the king by one and the same 行為／法令／行動する of 議会, and were called the 補助金 of Tonnage and Poundage. The 補助金 of Poundage having continued for so long a time at one 向こうずねing in the 続けざまに猛撃する, or at five per cent, a 補助金 （機の）カム, in the language of the customs, to denote a general 義務 of this 肉親，親類d of five per cent. This 補助金, which is now called the Old 補助金, still continues to be 徴収するd によれば the 調書をとる／予約する of 率s 設立するd in the twelfth of Charles II. The method of ascertaining, by a 調書をとる／予約する of 率s, the value of goods 支配する to this 義務 is said to be older than the time of James I. The New 補助金 課すd by the ninth and tenth of William III was an 付加 five per cent upon the greater part of goods. The One-third and the Two-third 補助金 made up between them another five per cent of which they were proportionable parts. The 補助金 of 1747 made a fourth five per cent upon the greater part of goods; and that of 1759 a fifth upon some particular sorts of goods. Besides those five 補助金s, a 広大な／多数の／重要な variety of other 義務s have occasionally been 課すd upon particular sorts of goods, in order いつかs to relieve the exigencies of the 明言する／公表する, and いつかs to 規制する the 貿易（する） of the country によれば the 原則s of the 商業の system.
That system has come 徐々に more and more into fashion. The Old 補助金 was 課すd indifferently upon exportation 同様に as 輸入. The four その後の 補助金s, 同様に as the other 義務s which have been occasionally 課すd upon particular sorts of goods have, with a few exceptions, been laid altogether upon 輸入. The greater part of the 古代の 義務s which had been 課すd upon the exportation of the goods of home produce and 製造（する） have either been lightened or taken away altogether. In most 事例／患者s they have been taken away. Bounties have even been given upon the exportation of some of them. Drawbacks too, いつかs of the whole, and, in most 事例／患者s, of a part of the 義務s which are paid upon the 輸入 of foreign goods, have been 認めるd upon their exportation. Only half the 義務s 課すd by the Old 補助金 upon 輸入 are drawn 支援する upon exportation: but the whole of those 課すd by the latter 補助金s and other imposts are, upon the greater part of goods, drawn 支援する in the same manner. This growing favour of exportation, and discouragement of 輸入, have 苦しむd only a few exceptions, which 主として 関心 the 構成要素s of some 製造（する）s. These our merchants and 製造業者s are willing should come as cheap as possible to themselves, and as dear as possible to their 競争相手s and competitors in other countries. Foreign 構成要素s are, upon this account, いつかs 許すd to be 輸入するd 義務 解放する／自由な; Spanish wool, for example, flax, and raw linen yarn. The exportation of the 構成要素s of home produce, and of those which are the particular produce of our 植民地s, has いつかs been 禁じるd, and いつかs 支配するd to higher 義務s. The exportation of English wool has been 禁じるd. That of beaver 肌s, of beaver wool, and of gum Senega has been 支配するd to higher 義務s. 広大な／多数の／重要な Britain, by the conquest of Canada and Senegal, having got almost the monopoly of those 商品／必需品s.
That the 商業の system has not been very favourable to the 歳入 of the 広大な／多数の／重要な 団体／死体 of the people, to the 年次の produce of the land and 労働 of the country, I have endeavoured to show in the fourth 調書をとる／予約する of this 調査. It seems not to have been more favourable to the 歳入 of the 君主, so far at least as that 歳入 depends upon the 義務s of customs.
In consequence of that system, the 輸入 of several sorts of goods has been 禁じるd altogether. This 禁止 has in some 事例／患者s 完全に 妨げるd, and in others has very much 減らすd the 輸入 of those 商品／必需品s by 減ずるing the importers to the necessity of 密輸するing. It has 完全に 妨げるd the 輸入 of foreign woollens, and it has very much 減らすd that of foreign silks and velvets. In both 事例／患者s it has 完全に 絶滅するd the 歳入 of customs which might have been 徴収するd upon such 輸入.
The high 義務s which have been 課すd upon the 輸入 of many different sorts of foreign goods, ーするために discourage their 消費 in 広大な／多数の／重要な Britain, have in many 事例／患者s served only to encourage 密輸するing, and in all 事例／患者s have 減ずるd the 歳入 of the customs below what more 穏健な 義務s would have afforded. The 説 of Dr. Swift, that in the arithmetic of the customs two and two, instead of making four, make いつかs only one, 持つ／拘留するs perfectly true with regard to such 激しい 義務s which never could have been 課すd had not the 商業の system taught us, in many 事例／患者s, to 雇う 課税 as an 器具, not of 歳入, but of monopoly.
The bounties which are いつかs given upon the exportation of home produce and 製造（する）s, and the drawbacks which are paid upon the re-exportation of the greater part of foreign goods, have given occasion to many 詐欺s, and to a 種類 of 密輸するing more destructive of the public 歳入 than any other. ーするために 得る the bounty or drawback, the goods, it is 井戸／弁護士席 known, are いつかs shipped and sent to sea, but soon afterwards clandestinely relanded in some other part of the country. The defalcation of the 歳入 of customs occasioned by the bounties and drawbacks, of which a 広大な／多数の／重要な part are 得るd fraudulently, is very 広大な／多数の／重要な. The 甚だしい／１２ダース produce of the customs in the year which ended on the 5th of January 1755 量d to L5,068,000. The bounties which were paid out of this 歳入, though in that year there was no bounty upon corn, 量d to L167,800. The drawbacks which were paid upon debentures and 証明書s, to L2,156,800. Bounties and drawbacks together 量d to L2,324,600. In consequence of these deductions the 歳入 of the customs 量d only to L2,743,400: from which, deducting L287,900 for the expense of 管理／経営 in salaries and other 出来事/事件s, the 逮捕する 歳入 of the customs for that year comes out to be L2,455,500. The expense of 管理／経営 量s in this manner to between five and six per cent upon the 甚だしい／１２ダース 歳入 of the customs, and to something more than ten per cent upon what remains of that 歳入 after deducting what is paid away in bounties and drawbacks.
激しい 義務s 存在 課すd upon almost all goods 輸入するd, our merchant importers 密輸する as much and make 入ること／参加（者） of as little as they can. Our merchant 輸出業者s, on the contrary, make 入ること／参加（者） of more than they 輸出（する）; いつかs out of vanity, and to pass for 広大な／多数の／重要な 売買業者s in goods which 支払う／賃金 no 義務, and いつかs to 伸び（る） a bounty or a drawback. Our 輸出（する）s, in consequence of these different 詐欺s, appear upon the customhouse 調書をとる／予約するs 大いに to overbalance our 輸入するs, to the unspeakable 慰安 of those 政治家，政治屋s who 手段 the 国家の 繁栄 by what they call the balance of 貿易（する）.
All goods 輸入するd, unless 特に 免除されたd, and such 控除s are not very 非常に／多数の, are liable to some 義務s of customs. If any goods are 輸入するd not について言及するd in the 調書をとる／予約する of 率s, they are 税金d at 4s. 9 9/20d. for every twenty shillings value, によれば the 誓い of the importer, that is, nearly at five 補助金s, or five poundage 義務s. The 調書をとる／予約する of 率s is 極端に 包括的な, and enumerates a 広大な／多数の／重要な variety of articles, many of them little used, and therefore not 井戸／弁護士席 known. It is upon this account frequently uncertain under what article a particular sort of goods せねばならない be classed, and その結果 what 義務 they せねばならない 支払う／賃金. Mistakes with regard to this いつかs 廃虚 the custom-house officer, and frequently occasion much trouble, expense, and vexation to the importer. In point of perspicuity, precision, and distinctness, therefore, the 義務s of customs are much more inferior to those of excise.
In order that the greater part of the members of any society should 与える／捧げる to the public 歳入 in 割合 to their 各々の expense, it does not seem necessary that every 選び出す／独身 article of that expense should be 税金d. The 歳入 which is 徴収するd by the 義務s of excise is supposed to 落ちる as 平等に upon the contributors as that which is 徴収するd by the 義務s of customs, and the 義務s of excise are 課すd upon a few articles only of the most general use and 消費. It has been the opinion of many people that, by proper 管理／経営, the 義務s of customs might likewise, without any loss to the public 歳入, and with 広大な／多数の／重要な advantage to foreign 貿易（する）, be 限定するd to a few articles only.
The foreign articles of the most general use and 消費 in 広大な／多数の／重要な Britain seem at 現在の to consist 主として in foreign ワインs and brandies; in some of the 生産／産物s of America and the West Indies- sugar, rum, タバコ, cocoanuts, etc.; and in some of those of the East Indies- tea, coffee, 磁器-ware, spiceries of all 肉親，親類d, several sorts of piece-goods, etc. These different articles afford, perhaps, at 現在の, the greater part of the 歳入 which is drawn from the 義務s of customs. The 税金s which at 現在の subsist upon foreign 製造（する）s, if you except those upon the few 含む／封じ込めるd in the foregoing enumeration, have the greater part of them been 課すd for the 目的, not of 歳入, but of monopoly, or to give our own merchants an advantage in the home market. By 除去するing all 禁止s, and by 支配するing all foreign 製造（する）s to such 穏健な 税金s as it was 設立する from experience afforded upon each article the greatest 歳入 to the public, our own workmen might still have a かなりの advantage in the home market, and many articles, some of which at 現在の afford no 歳入 to 政府, and others a very inconsiderable one, might afford a very 広大な／多数の／重要な one.
High 税金s, いつかs by 減らすing the 消費 of the 税金d 商品／必需品s, and いつかs by encouraging 密輸するing, frequently afford a smaller 歳入 to 政府 than what might be drawn from more 穏健な 税金s.
When the diminution of 歳入 is the 影響 of the diminution of 消費 there can be but one 治療（薬）, and that is the lowering of the 税金.
When the diminution of the 歳入 is the diminution of the 歳入 is the 影響 of the 激励 given to 密輸するing, it may perhaps be 治療（薬）d in two ways; either by 減らすing the 誘惑 to 密輸する, or by 増加するing the difficulty of 密輸するing. The 誘惑 to 密輸する can be 減らすd only by the lowering of the 税金, and the difficulty of 密輸するing can be 増加するd only by 設立するing that system of 行政 which is most proper for 妨げるing it.
The excise 法律s, it appears, I believe, from experience, 妨害する and embarrass the 操作／手術s of the smuggler much more effectually than those of the customs. By introducing into the customs a system of 行政 as 類似の to that of the excise as the nature of the different 義務s will 収容する／認める, the difficulty of 密輸するing might be very much 増加するd. This alteration, it has been supposed by many people, might very easily be brought about.
The importer of 商品／必需品s liable to any 義務s of customs, it has been said, might as his 選択 be 許すd either to carry them to his own 私的な 倉庫／問屋, or to 宿泊する them in a 倉庫／問屋 供給するd either at his own expense or at that of the public, but under the 重要な of the custom-house officer, and never to be opened but in his presence. If the merchant carried them to his own 私的な 倉庫／問屋, the 義務s to be すぐに paid, and never afterwards to be drawn 支援する, and that 倉庫／問屋 to be at all times 支配する to the visit and examination of the custom-house officer, ーするために ascertain how far the 量 含む／封じ込めるd in it corresponded with that for which the 義務 had been paid. If he carried them to the public 倉庫／問屋, no 義務 to be paid till they were taken out for home 消費. If taken out for exportation, to be 義務 解放する／自由な, proper 安全 存在 always given that they should be so 輸出（する）d. The 売買業者s in those particular 商品／必需品s, either by 卸売 or 小売, to be at all times 支配する to the visit and examination of the custom-house officer, and to be 強いるd to 正当化する by proper 証明書s the 支払い（額） of the 義務 upon the whole 量 含む／封じ込めるd in their shops or 倉庫／問屋s. What are called the excise-義務s upon rum 輸入するd are at 現在の 徴収するd in this manner, and the same system of 行政 might perhaps be 延長するd to all 義務s upon goods 輸入するd, 供給するd always that those 義務s were, like the 義務s of excise, 限定するd to a few sorts of goods of the most general use and 消費. If they were 延長するd to almost all sorts of goods, as at 現在の, public 倉庫／問屋s of 十分な extent could not easily be 供給するd, and goods of a very delicate nature, or of which the 保護 要求するd much care and attention, could not 安全に be 信用d by the merchant in any 倉庫／問屋 but his own.
If by such a system of 行政 密輸するing, to any かなりの extent, could be 妨げるd even under pretty high 義務s, and if every 義務 was occasionally either 高くする，増すd or lowered （許可，名誉などを）与えるing as it was most likely, either the one way or the other, to afford the greatest 歳入 to the 明言する／公表する, 課税 存在 always 雇うd as an 器具 of 歳入 and never of monopoly, it seems not improbable that a 歳入 at least equal to the 現在の 逮捕する 歳入 of the customs might be drawn from 義務s upon the 輸入 of only a few sorts of goods of the most general use and 消費, and that the 義務s of customs might thus be brought to the same degree of 簡単, certainty, and precision as those of excise. What the 歳入 at 現在の loses by drawbacks upon the re-exportation of foreign goods which are afterwards relanded and 消費するd at home would under this system be saved altogether. If to this saving, which would alone be very かなりの, were 追加するd the 廃止 of all bounties upon the exportation of home produce in all 事例／患者s in which those bounties were not in reality drawbacks of some 義務s of excise which had before been 前進するd, it cannot 井戸／弁護士席 be 疑問d but that the 逮捕する 歳入 of customs might, after an alteration of this 肉親，親類d, be fully equal to what it had ever been before.
If by such a change of system the public 歳入 苦しむd no loss, the 貿易（する） and 製造（する）s of the country would certainly 伸び（る） a very かなりの advantage. The 貿易（する） in the 商品／必需品s not 税金d, by far the greatest number, would be perfectly 解放する／自由な, and might be carried on to and from all parts of the world with every possible advantage. の中で those 商品／必需品s would be comprehended all the necessaries of life and all the 構成要素s of 製造（する）. So far as the 解放する／自由な 輸入 of the necessaries of life 減ずるd their 普通の／平均（する） money price in the home market it would 減ずる the money price of 労働, but without 減ずるing in any 尊敬（する）・点 its real recompense. The value of money is in 割合 to the 量 of the necessaries of life which it will 購入（する）. That of the necessaries of life is altogether 独立した・無所属 of the 量 of money which can be had for them. The 削減 in the money price of 労働 would やむを得ず be …に出席するd with a proportionable one in that of all home 製造（する）s, which would その為に 伸び（る） some advantage in all foreign markets. The price of some 製造（する）s would be 減ずるd in a still greater 割合 by the 解放する／自由な 輸入 of the raw 構成要素s. If raw silk could be 輸入するd from 中国 and Indostan 義務 解放する／自由な, the silk 製造業者s in England could 大いに undersell those of both フラン and Italy. There would be no occasion to 禁じる the 輸入 of foreign silks and velvets. The cheapness of their goods would 安全な・保証する to our own workmen not only the 所有／入手 of the home, but a very 広大な／多数の／重要な 命令（する） of the foreign market. Even the 貿易（する） in the 商品／必需品s 税金d would be carried on with much more advantage than at 現在の. If those 商品／必需品s were 配達するd out of the public 倉庫／問屋 for foreign exportation, 存在 in this 事例／患者 免除されたd from all 税金s, the 貿易（する） in them would be perfectly 解放する／自由な. The carrying 貿易（する） in all sorts of goods would under this system enjoy every possible advantage. If those 商品／必需品s were 配達するd out for home 消費, the importer not 存在 強いるd to 前進する the 税金 till he had an 適切な時期 of selling his goods, either to some 売買業者, or to some 消費者, he could always afford to sell them cheaper than if he had been 強いるd to 前進する it at the moment of 輸入. Under the same 税金s, the foreign 貿易（する） of 消費 even in the 税金d 商品／必需品s might in this manner be carried on with much more advantage than it can be at 現在の.
It was the 反対する of the famous excise 計画／陰謀 of Sir Robert Walpole to 設立する, with regard to ワイン and タバコ, a system not very unlike that which is here 提案するd. But though the 法案 which was then brought into 議会 comprehended those two 商品／必需品s, only it was 一般に supposed to be meant as an introduction to a more 広範囲にわたる 計画／陰謀 of the same 肉親，親類d, 派閥, 連合させるd with the 利益／興味 of 密輸するing merchants, raised so violent, though so 不正な, a clamour against that 法案, that the 大臣 thought proper to 減少（する） it, and from a dread of exciting a clamour of the same 肉親，親類d, 非，不，無 of his 後継者s have dared to 再開する the 事業／計画（する）.
The 義務s upon foreign 高級なs 輸入するd for home 消費, though they いつかs 落ちる upon the poor, 落ちる principally upon people of middling or more than middling fortune. Such are, for example, the 義務s upon foreign ワインs, upon coffee, chocolate, tea, sugar, etc.
The 義務s upon the cheaper 高級なs of home produce 運命にあるd for home 消費 落ちる pretty 平等に upon people of all 階級s in 割合 to their 各々の expense. The poor 支払う／賃金 the 義務s upon malt, hops, beer, and ale, upon their own 消費: the rich, upon both their own 消費 and that of their servants.
The whole 消費 of the inferior 階級s of people, or of those below the middling 階級, it must be 観察するd, is in every country much greater, not only in 量, but in value, than that of the middling and of those above the middling 階級. The whole expense of the inferior is much greater than that of the superior 階級s. In the first place, almost the whole 資本／首都 of every country is 毎年 分配するd の中で the inferior 階級s of people as the 給料 of 生産力のある 労働. Secondly, a 広大な／多数の／重要な part of the 歳入 arising from both the rent of land and the 利益（をあげる）s of 在庫／株 is 毎年 分配するd の中で the same 階級 in the 給料 and 維持／整備 of menial servants, and other unproductive labourers. Thirdly, some part of the 利益（をあげる）s of 在庫／株 belongs to the same 階級 as a 歳入 arising from the 雇用 of their small 資本／首都s. The 量 of the 利益（をあげる）s 毎年 made by small shopkeepers, tradesmen, and retailers of all 肉親，親類d is everywhere very かなりの, and makes a very かなりの 部分 of the 年次の produce. Fourthly, and lastly, some part even of the rent of land belongs to the same 階級, a かなりの part of those who are somewhat below the middling 階級, and a small part even to the lowest 階級, ありふれた labourers いつかs 所有するing in 所有物／資産／財産 an acre or two of land. Though the expense of those inferior 階級s of people, therefore, taking them 個々に, is very small, yet the whole 集まり of it, taking them collectively, 量s always to by much the largest 部分 of the whole expense of the society; what remains of the 年次の produce of the land and 労働 of the country for the 消費 of the superior 階級s 存在 always much いっそう少なく, not only in 量, but in value. The 税金s upon expense, therefore, which 落ちる 主として upon that of the superior 階級s of people, upon the smaller 部分 of the 年次の produce, are likely to be much いっそう少なく 生産力のある than either those which 落ちる indifferently upon the expense of all 階級s, or even those which 落ちる 主として upon that of the inferior 階級s; than either those which 落ちる indifferently upon the whole 年次の produce, or those which 落ちる 主として upon the larger 部分 of it. The excise upon the 構成要素s and 製造（する） of home-made fermented and spirituous アルコール飲料s is accordingly, of all the different 税金s upon expense, by far the most 生産力のある; and this 支店 of the excise 落ちるs very much, perhaps principally, upon the expense of the ありふれた people. In the year which ended on the 5th of July 1775, the 甚だしい／１２ダース produce of this 支店 of the excise 量d to L3,341,837 9s. 9d.
It must always be remembered, however, that it is the luxurious and not the necessary expense of the inferior 階級s of people that ought ever to be 税金d. The final 支払い（額） of any 税金 upon their necessary expense would 落ちる altogether upon the superior 階級s of people; upon the smaller 部分 of the 年次の produce, and not upon the greater. Such a 税金 must in all 事例／患者s either raise the 給料 of 労働, or 少なくなる the 需要・要求する for it. It could not raise the 給料 of 労働 without throwing the final 支払い（額） of the 税金 upon the superior 階級s of people. It could not 少なくなる the 需要・要求する for 労働 without 少なくなるing the 年次の produce of the land and 労働 of the country, the 基金 from which all 税金s must be finally paid. Whatever might be the 明言する／公表する to which a 税金 of this 肉親，親類d 減ずるd the 需要・要求する for 労働, it must always raise 給料 higher than they さもなければ would be in that 明言する／公表する, and the final 支払い（額） of this enhancement of 給料 must in all 事例／患者s 落ちる upon the superior 階級s of people.
Fermented アルコール飲料s brewed, and spirituous アルコール飲料s distilled, not for sale, but for 私的な use, are not in 広大な／多数の／重要な Britain liable to any 義務s of excise. This 控除, of which the 反対する is to save 私的な families from the 嫌悪すべき visit and examination of the 税金-gatherer, occasions the 重荷（を負わせる） of those 義務s to 落ちる frequently much はしけ upon the rich than upon the poor. It is not, indeed, very ありふれた to distil for 私的な use, though it is done いつかs. But in the country many middling and almost all rich and 広大な／多数の／重要な families brew their own beer. Their strong beer, therefore, costs them eight shillings a バーレル／樽 いっそう少なく than it costs the ありふれた brewer, who must have his 利益（をあげる） upon the 税金 同様に as upon all the other expense which he 前進するs. Such families, therefore, must drink their beer at least nine or ten shillings a バーレル／樽 cheaper than any アルコール飲料 of the same 質 can be drunk by the ありふれた people, to whom it is everywhere more convenient to buy their beer, by little and little, from the brewery or the alehouse. Malt, in the same manner, that is made for the use of a 私的な family is not liable to the visit or examination of the 税金-gatherer; but in this 事例／患者 the family must 構内／化合物 at seven shillings and sixpence a 長，率いる for the 税金. Seven shillings and sixpence are equal to the excise upon ten bushels of malt- a 量 fully equal to what all the different members of any sober family, men, women, and children, are at an 普通の／平均（する） likely to 消費する. But in rich and 広大な／多数の／重要な families, where country 歓待 is much practised, the malt アルコール飲料s 消費するd by the members of the family make but a small part of the 消費 of the house. Either on account of this composition, however, or for other 推論する／理由s, it is not 近づく so ありふれた to malt as to brew for 私的な use. It is difficult to imagine any equitable 推論する／理由 why those who either brew or distil for 私的な use should not be 支配する to a composition of the same 肉親，親類d.
A greater 歳入 than what is at 現在の drawn from all the 激しい 税金s upon malt, beer, and ale might be raised, it has frequently been said, by a much はしけ 税金 upon malt, the 適切な時期s of defrauding the 歳入 存在 much greater in a brewery than in a malt-house, and those who brew for 私的な use 存在 免除されたd from all 義務s or composition for 義務s, which is not the 事例／患者 with those who malt for 私的な use.
In the porter brewery of London a ４半期/4分の1 of malt is 一般的に brewed into more than two バーレル／樽s and a half, いつかs into three バーレル／樽s of porter. The different 税金s upon malt 量 to six shillings a ４半期/4分の1, those upon strong beer and ale to eight shillings a バーレル／樽. In the porter brewery, therefore, the different 税金s upon malt, beer, and ale 量 to between twenty-six and thirty shillings upon the produce of a ４半期/4分の1 of malt. In the country brewery for ありふれた country sale a ４半期/4分の1 of malt is seldom brewed into いっそう少なく than two バーレル／樽s of strong and one バーレル／樽 of small beer, frequently into two バーレル／樽s and a half of strong beer. The different 税金s upon small beer 量 to one shilling and fourpence a バーレル／樽. In the country brewery, therefore, the different 税金s upon malt, beer, and ale seldom 量 to いっそう少なく than twenty-three shillings and fourpence, frequently to twenty-six shillings, upon the produce of a ４半期/4分の1 of malt. Taking the whole kingdom at an 普通の／平均（する）, therefore, the whole 量 of the 義務s upon malt, beer, and ale cannot be 概算の at いっそう少なく than twenty-four or twenty-five shillings upon the produce of a ４半期/4分の1 of malt. But by taking off all the different 義務s upon beer and ale, and by ３倍になるing the malt-税金, or by raising it from six to eighteen shillings upon the ４半期/4分の1 of malt, a greater 歳入, it is said, might be raised by this 選び出す／独身 税金 than what is at 現在の drawn from all those heavier 税金s.
Under the old malt 税金, indeed, is comprehended a 税金 of four shillings upon the hogshead of cyder, and another of ten shillings upon the バーレル／樽 of mum. In 1774, the 税金 upon cyder produced only L3083 6s. 8d. It probably fell somewhat short of its usual 量, all the different 税金s upon cyder having, that year, produced いっそう少なく than ordinary. The 税金 upon mum, though much heavier, is still いっそう少なく 生産力のある, on account of the smaller 消費 of that アルコール飲料. But to balance whatever may be the ordinary 量 of those two 税金s, there is comprehended under what is called the country excise, first, the old excise of six shillings and eightpence upon the hogshead of cyder; secondly, a like 税金 of six shillings and eightpence upon the hogshead of verjuice; thirdly, another of eight shillings and ninepence upon the hogshead of vinegar; and, lastly, a fourth 税金 of elevenpence upon the gallon of mead or metheglin: the produce of those different 税金s will probably much more than counterbalance that of the 義務s 課すd by what is called the 年次の malt 税金 upon cyder and mum.
L s. d.
In 1772, the old malt-税金 produced 722,023 11 11
The 付加 356,776 7 9 3/4
In 1773, the old 税金 produced 561,627 3 7 1/2
The 付加 278,650 15 3 3/4
In 1774, the old 税金 produced 624,614 17 5 3/4
The 付加 310,745 2 8 1/2
In 1775, the old 税金 produced 657,357 0 8 1/4
The 付加 323,785 12 6 1/4
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4)3,835,580 12 0 3/4
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普通の／平均（する） of these four years 958,895 3 0 3/16
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In 1772, the country excise produced 1,243,128 5 3
The London brewery 408,260 7 2 3/4
In 1773, the country excise 1,245,808 3 3
The London brewery 405,406 17 10 1/2
In 1774, the country excise 1,246,373 14 5 1/2
The London brewery 320,601 18 0 1/4
In 1775, the country excise 1,214,583 6 1
The London brewery 463,670 7 0 1/4
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4)6,547,832 19 2 1/4
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普通の／平均（する） of these four years 1,636,958 4 9 1/2
To which 追加するing the 普通の／平均（する） malt-税金, or 958,895 3 0 3/16
The whole 量 of those different
税金s comes out to be 2,595,853 7 9 11/19
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But by ３倍になるing the malt-税金, or by
raising it from six to eighteen
shillings upon the ４半期/4分の1 of malt,
that 選び出す／独身 税金 would produce 2,876,685 9 0 9/16
A sum which 越えるs the foregoing by 280,832 1 2 14/16
Malt is 消費するd not only in the brewery of beer and ale, but in the 製造（する） of ワインs and spirits. If the malt 税金 were to be raised to eighteen shillings upon the ４半期/4分の1, it might be necessary to make some abatement in the different excises which are 課すd upon those particular sorts of low ワインs and spirits of which malt makes any part of the 構成要素s. In what are called malt spirits it makes 一般的に but a third part of the 構成要素s, the other two-thirds 存在 either raw barley, or one-third barley and one-third wheat. In the distillery of malt spirits, both the 適切な時期 and the 誘惑 to 密輸する are much greater than either in a brewery or in a malt-house; the 適切な時期 on account of the smaller 本体，大部分／ばら積みの and greater value of the 商品／必需品, and the 誘惑 on account of the superior 高さ of the 義務s, which 量 to 3s. 10 2/3d.* upon the gallon of spirits. By 増加するing the 義務s upon malt, and 減ずるing those upon the distillery, both the 適切な時期s and the 誘惑 to 密輸する would be 減らすd, which might occasion a still その上の augmentation of 歳入.
* Though the 義務s 直接／まっすぐに 課すd upon proof spirits 量 only to 2s. 6d. per gallon, these 追加するd to the 義務s upon the low ワインs, from which they are distilled, 量 to 3s. 10 2/3d. Both low ワインs and proof spirits are, to 妨げる 詐欺s, now 率d によれば what they 計器 in the wash.
It has for some time past been the 政策 of 広大な／多数の／重要な Britain to discourage the 消費 of spirituous アルコール飲料s, on account of their supposed 傾向 to 廃虚 the health and to corrupt the morals of the ありふれた people. によれば this 政策, the abatement of the 税金s upon the distillery ought not to be so 広大な／多数の／重要な as to 減ずる, in any 尊敬（する）・点, the price of those アルコール飲料s. Spirituous アルコール飲料s might remain as dear as ever, while at the same time the wholesome and invigorating アルコール飲料s of beer and ale might be かなり 減ずるd in their price. The people might thus be in part relieved from one of the 重荷（を負わせる）s of which they at 現在の complain the most, while at the same time the 歳入 might be かなり augmented.
The 反対s of Dr. Davenant to this alteration in the 現在の system of excise 義務s seem to be without 創立／基礎. Those 反対s are, that the 税金, instead of dividing itself as at 現在の pretty 平等に upon the 利益（をあげる） of the maltster, upon that of the brewer, and upon that of the retailer, would, so far as it 影響する／感情d 利益（をあげる）, 落ちる altogether upon that of the maltster; that the maltster could not so easily get 支援する the 量 of the 税金 in the 前進するd price of his malt as the brewer and retailer in the 前進するd price of their アルコール飲料; and that so 激しい a 税金 upon malt might 減ずる the rent and 利益（をあげる） of barley land.
No 税金 can ever 減ずる, for any かなりの time, the 率 of 利益（をあげる） in any particular 貿易（する） which must always keep its level with other 貿易（する）s in the neighbourhood. The 現在の 義務s upon malt, beer, and ale do not 影響する／感情 the 利益（をあげる）s of the 売買業者s in those 商品／必需品s, who all get 支援する the 税金 with an 付加 利益（をあげる） in the 高めるd price of their goods. A 税金, indeed, may （判決などを）下す the goods upon which it is 課すd so dear as to 減らす the 消費 of them. But the 消費 of malt is in malt アルコール飲料s, and a 税金 of eighteen shillings upon the ４半期/4分の1 of malt could not 井戸／弁護士席 （判決などを）下す those アルコール飲料s dearer than the different 税金s, 量ing to twenty-four or twenty-five shillings, do at 現在の. Those アルコール飲料s, on the contrary, would probably become cheaper, and the 消費 of them would be more likely to 増加する than to 減らす.
It is not very 平易な to understand why it should be more difficult for the maltster to get 支援する eighteen shillings in the 前進するd price of his malt than it is at 現在の for the brewer to get 支援する twenty-four or twenty-five, いつかs thirty, shillings in that of his アルコール飲料. The maltster, indeed, instead of a 税金 of six shillings, would be 強いるd to 前進する one of eighteen shillings upon every ４半期/4分の1 of malt. But the brewer is at 現在の 強いるd to 前進する a 税金 of twenty-four or twenty-five, いつかs thirty, shillings upon every ４半期/4分の1 of malt which he brews. It could not be more inconvenient for the maltster to 前進する a はしけ 税金 than it is at 現在の for the brewer to 前進する a heavier one. The maltster doth not always keep in his granaries a 在庫／株 of malt which it will 要求する a longer time to 配置する／処分する／したい気持ちにさせる of than the 在庫／株 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 存在 強いるd to 前進する a heavier 税金, it could easily be 治療（薬）d by 認めるing him a few months' longer credit than is at 現在の 一般的に given to the brewer.
Nothing could 減ずる the rent and 利益（をあげる） of barley land which did not 減ずる the 需要・要求する for barley. But a change of system which 減ずるd the 義務s upon a ４半期/4分の1 of malt brewed into beer and ale from twenty-four and twenty-five shillings to eighteen shillings would be more likely to 増加する than 減らす that 需要・要求する. The rent and 利益（をあげる） of barley land, besides, must always be nearly equal to those of other 平等に fertile and 平等に 井戸／弁護士席-cultivated land. If they were いっそう少なく, some part of the barley land would soon be turned to some other 目的; 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 税金 upon it やむを得ず 減ずるs the rent and 利益（をあげる） of the land which grows it. A 税金 upon the produce of those precious vineyards of which the ワイン 落ちるs so much short of the effectual 需要・要求する that its price is always above the natural 割合 to that of the produce of other 平等に fertile and 平等に 井戸／弁護士席 cultivated land would やむを得ず 減ずる the rent and 利益（をあげる） of those vineyards. The price of the ワインs 存在 already the highest that could be got for the 量 一般的に sent to market, it could not be raised higher without 減らすing that 量, and the 量 could not be 減らすd without still greater loss, because the lands could not be turned to any other 平等に 価値のある produce. The whole 負わせる of the 税金, therefore, would 落ちる upon the rent and 利益（をあげる）- 適切に upon the rent of the vineyard. When it has been 提案するd to lay any new 税金 upon sugar, our sugar planters have frequently complained that the whole 負わせる of such 税金s fell, not upon the 消費者, but upon the 生産者, they never having been able to raise the price of their sugar after the 税金 higher than it was before. The price had, it seems, before the 税金 been a monopoly price, and the argument adduced to show that sugar was an 妥当でない 支配する of 課税 論証するd, perhaps, that it was a プロの／賛成の per one, the 伸び（る）s of monopolists, whenever they can be come at, 存在 certainly of all 支配するs the most proper. But the ordinary price of barley has never been a monopoly price, and the rent and 利益（をあげる） of barley land have never been above their natural 割合 to those of other 平等に fertile and 平等に 井戸／弁護士席-cultivated land. The different 税金s which have been 課すd upon malt, beer, and ale have never lowered the price of barley, have never 減ずるd the rent and 利益（をあげる） of barley land. The price of malt to the brewer has 絶えず risen in 割合 to the 税金s 課すd upon it, and those 税金s, together with the different 義務s upon beer and ale, have 絶えず either raised the price, or what comes to the same thing, 減ずるd the 質 of those 商品／必需品s to the 消費者. The final 支払い（額） of those 税金s has fallen 絶えず upon the 消費者, and not upon the 生産者.
The only people likely to 苦しむ by the change of system here 提案するd are those who brew for their own 私的な use. But the 控除 which this superior 階級 of people at 現在の enjoy from very 激しい 税金s which are paid by the poor labourer and artificer is surely most 不正な and unequal, and せねばならない be taken away, even though this change was never to take place. It has probably been the 利益／興味 of this superior order of people, however, which has hitherto 妨げるd a change of system that could not 井戸／弁護士席 fail both to 増加する the 歳入 and to relieve the people.
Besides such 義務s as those of customs and excise above について言及するd, there are several others which 影響する／感情 the price of goods more unequally and more 間接に. Of this 肉親，親類d are the 義務s which in French are called Peages, which in old Saxon times were called 義務s of Passage, and which seem to have been 初めは 設立するd for the same 目的 as our turnpike （死傷者）数s, or the （死傷者）数s upon our canals and navigable rivers, for the 維持／整備 of the road or of the 航海. Those 義務s, when 適用するd to such 目的s, are most 適切に 課すd によれば the 本体，大部分／ばら積みの or 負わせる of the goods. As they were 初めは 地元の and 地方の 義務s, applicable to 地元の and 地方の 目的s, the 行政 of them was in most 事例／患者s ゆだねるd to the particular town, parish, or lordship in which they were 徴収するd, such communities 存在 in some way or other supposed to be accountable for the 使用／適用. The 君主, who is altogether unaccountable, has in many countries assumed to himself the 行政 of those 義務s, and though he has in most 事例／患者s 高めるd very much the 義務, he has in many 完全に neglected the 使用／適用. If the turnpike （死傷者）数s of 広大な／多数の／重要な Britain should ever become one of the 資源s of 政府, we may learn, by the example of many other nations, what would probably be the consequence. Such （死傷者）数s are no 疑問 finally paid by the 消費者; but the 消費者 is not 税金d in 割合 to his expense when he 支払う／賃金s, not によれば the value, but によれば the 本体，大部分／ばら積みの or 負わせる of what he 消費するs. When such 義務s are 課すd, not によれば the 本体，大部分／ばら積みの or 負わせる, but によれば the supposed value of the goods, they become 適切に a sort of inland customs or excises which 妨害する very much the most important of all 支店s of 商業, the 内部の 商業 of the country.
In some small 明言する／公表するs 義務s 類似の to those passage 義務s are 課すd upon goods carried across the 領土, either by land or by water, from one foreign country to another. These are in some countries called 輸送-義務s. Some of the little Italian 明言する／公表するs which are 据えるd upon the Po and the rivers which run into it derive some 歳入 from 義務s of this 肉親，親類d which are paid altogether by foreigners, and which, perhaps, are the only 義務s that one 明言する／公表する can 課す upon the 支配するs of another without 妨害するing in any 尊敬（する）・点 the 産業 or 商業 of its own. The most important 輸送-義務 in the world is that 徴収するd by the King of Denmark upon all merchant ships which pass through the Sound.
Such 税金s upon 高級なs as the greater part of the 義務s of customs and excise, though they all 落ちる indifferently upon every different 種類 of 歳入, and are paid finally, or without any 天罰, by whoever 消費するs the 商品／必需品s upon which they are 課すd, yet they do not always 落ちる 平等に or proportionably upon the 歳入 of every individual. As every man's humour 規制するs the degree of his 消費, every man 与える／捧げるs rather によれば his humour than in 割合 to his 歳入; the profuse 与える／捧げる more, the parsimonious いっそう少なく, than their proper 割合. During the 少数，小数派 of a man of 広大な／多数の／重要な fortune he 与える／捧げるs 一般的に very little, by his 消費, に向かって the support of that 明言する／公表する from whose 保護 he derives a 広大な／多数の／重要な 歳入. Those who live in another country 与える／捧げる nothing, by their 消費, に向かって the support of the 政府 of that country in which is 据えるd the source of their 歳入. If in this latter country there should be no land-税金, nor any かなりの 義務 upon the 移動 either of movable or of immovable 所有物／資産／財産, as is the 事例／患者 in Ireland, such absentees may derive a 広大な／多数の／重要な 歳入 from the 保護 of a 政府 to the support of which they do not 与える／捧げる a 選び出す／独身 shilling. This 不平等 is likely to be greatest in a country of which the 政府 is in some 尊敬（する）・点s subordinate and 扶養家族 upon that of some other. The people who 所有する the most 広範囲にわたる 所有物／資産／財産 in the 扶養家族 will in this 事例／患者 一般に choose to live in the 治める／統治するing country. Ireland is 正確に in this 状況／情勢, and we cannot, therefore, wonder that the 提案 of a 税金 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 支配する a man to be 税金d as an absentee, or at what 正確な time the 税金 should either begin or end. If you except, however, this very peculiar 状況／情勢, any 不平等 in the 出資／貢献 of individuals which can a rise from such 税金s is much more than 補償するd by the very circumstance which occasions that 不平等- the circumstance that every man's 出資／貢献 is altogether voluntary, it 存在 altogether in his 力／強力にする either to 消費する or not to 消費する the 商品／必需品 税金d. Where such 税金s, therefore, are 適切に 査定する／（税金などを）課すd, and upon proper 商品／必需品s, they are paid with いっそう少なく 不平（をいう）ing than any other. When they are 前進するd by the merchant or 製造業者, the 消費者, who finally 支払う／賃金s them, soon comes to confound them with the price of the 商品／必需品s, and almost forgets that he 支払う／賃金s any 税金.
Such 税金s are or may be perfectly 確かな , or may be 査定する／（税金などを）課すd so as to leave no 疑問 関心ing either what せねばならない be paid, or when it せねばならない be paid; 関心ing either the 量 or the time of 支払い（額）. Whatever 不確定 there may いつかs be, either in the 義務s of customs in 広大な／多数の／重要な Britain, or in other 義務s of the same 肉親，親類d in other countries, it cannot arise from the nature of those 義務s, but from the 不確かの or unskilful manner in which the 法律 that 課すs them is 表明するd.
税金s upon 高級なs 一般に are, and always may be, paid piecemeal, or in 割合 as the contributors have occasion to 購入（する） the goods upon which they are 課すd. In the time and 方式 of 支払い（額） they are, or may be, of all 税金s the most convenient. Upon the whole, such 税金s, are, perhaps, as agreeable to the three first of the four general maxims 関心ing 課税 as any other. They 感情を害する／違反する in every 尊敬（する）・点 against the fourth.
Such 税金s, in 割合 to what they bring into the public 財務省 of the 明言する／公表する, always take out or keep out of the pockets of the people more than almost any other 税金s. They seem to do this in all the four different ways in which it is possible to do it.
First, the 徴収するing of such 税金s, even when 課すd in the most judicious manner, 要求するs a 広大な／多数の／重要な number of custom-house and excise officers, whose salaries and perquisites are a real 税金 upon the people, which brings nothing into the 財務省 of the 明言する／公表する. This expense, however, it must be 定評のある, is more 穏健な in 広大な／多数の／重要な Britain than in most other countries. In the year which ended on the 5th of July 1775, the 甚だしい／１２ダース produce of the different 義務s, under the 管理／経営 of the commissioners of excise in England, 量d to L5,507,308 18s. 8 1/4d., which was 徴収するd at an expense of little more than five and a half per cent. From this 甚だしい／１２ダース produce, however, there must be deducted what was paid away in bounties and drawbacks upon the exportation of excisable goods, which will 減ずる the 逮捕する produce below five millions.* The 徴収するing of the salt 義務, an excise 義務, but under a different 管理／経営, is much more expensive. The 逮捕する 歳入 of the customs does not 量 to two millions and a half, which is 徴収するd at an expense of more than ten per cent in the salaries of officers, and other 出来事/事件s. But the perquisites of custom-house officers are everywhere much greater than their salaries; at some ports more than 二塁打 or ３倍になる those salaries. If the salaries of officers, and other 出来事/事件s, therefore, 量 to more than ten per cent upon the 逮捕する 歳入 of the customs, the whole expense of 徴収するing that 歳入 may 量, in salaries and perquisites together, to more than twenty or thirty per cent. The officers of excise receive few or no perquisites, and the 行政 of that 支店 of the 歳入, 存在 of more 最近の 設立, is in general いっそう少なく corrupted than that of the customs, into which length of time has introduced and 権限を与えるd many 乱用s. By 非難する upon malt the whole 歳入 which is at 現在の 徴収するd by the different 義務s upon malt and malt アルコール飲料s, a saving, it is supposed, of more than fifty thousand 続けざまに猛撃するs might be made in the 年次の expense of the excise. By confin ing the 義務s of customs to a few sorts of goods, and by 徴収するing those 義務s によれば the excise 法律s, a much greater saving might probably be made in the 年次の expense of the customs.
* The 逮捕する produce of that year, after deducting all expenses and allowances, 量d to L4,975,652 19s. 6d.
Secondly, such 税金s やむを得ず occasion some obstruction or discouragement to 確かな 支店s of 産業. As they always raise the price of the 商品／必需品 税金d, they so far discourage its 消費, and その結果 its 生産／産物. If it is a 商品／必需品 of home growth or 製造（する）, いっそう少なく 労働 comes to be 雇うd in raising and producing it. If it is a foreign 商品／必需品 of which the 税金 増加するs in this manner the price, the 商品／必需品s of the same 肉親，親類d which are made at home may その為に, indeed, 伸び（る） some advantage in the home market, and a greater 量 of 国内の 産業 may その為に be turned toward 準備するing them. But though this rise of price in a foreign 商品／必需品 may encourage 国内の 産業 in one particular 支店, it やむを得ず discourages that 産業 in almost every other. The dearer the Birmingham 製造業者 buys his foreign ワイン, the cheaper he やむを得ず sells that part of his 金物類／武器類 with which, or, what comes to the same thing, with the price of which he buys it. That part of his 金物類／武器類, therefore, becomes of いっそう少なく value to him, and he has いっそう少なく 激励 to work at it. The dearer the 消費者s in one country 支払う／賃金 for the 黒字／過剰 produce of another, the cheaper they やむを得ず sell that part of their own 黒字／過剰 produce with which, or, what comes to the same thing, with the price of which they buy it. That part of their own 黒字／過剰 produce becomes of いっそう少なく value to them, and they have いっそう少なく 激励 to 増加する its 量. All 税金s upon consumable 商品／必需品s, therefore, tend to 減ずる the 量 of 生産力のある 労働 below what it さもなければ would be, either in 準備するing the 商品／必需品s 税金d, if they are home 商品／必需品s, or in 準備するing those with which they are 購入（する）d, if they are foreign 商品／必需品s. Such 税金s, too, always alter, more or いっそう少なく, the natural direction of 国家の 産業, and turn it into a channel always different from, and 一般に いっそう少なく advantageous than that in which it would have run of its own （許可，名誉などを）与える.
Thirdly, the hope of 避けるing such 税金s by 密輸するing gives たびたび（訪れる） occasion to 没収s and other 刑罰，罰則s which 完全に 廃虚 the smuggler; a person who, though no 疑問 高度に blamable for 侵害する／違反するing the 法律s of his country, is frequently incapable of 侵害する／違反するing those of natural 司法（官）, and would have been, in every 尊敬（する）・点, an excellent 国民 had not the 法律s of his country made that a 罪，犯罪 which nature never meant to be so. In those corrupted 政府s where there is at least a general 疑惑 of much unnecessary expense, and 広大な／多数の／重要な misapplication of the public 歳入, the 法律s which guard it are little 尊敬（する）・点d. Not many people are scrupulous about 密輸するing when, without 偽証, they can find any 平易な and 安全な 適切な時期 of doing so. To pretend to have any scruple about buying 密輸するd goods, though a manifest 激励 to the 違反 of the 歳入 法律s, and to the 偽証 which almost always …に出席するs it, would in most countries be regarded as one of those pedantic pieces of hypocrisy which, instead of 伸び（る）ing credit with anybody, serve only to expose the person who 影響する／感情s to practise them to the 疑惑 of 存在 a greater knave than most of his 隣人s. By this indulgence of the public, the smuggler is often encouraged to continue a 貿易（する） which he is thus taught to consider as in some 手段 innocent, and when the severity of the 歳入 法律s is ready to 落ちる upon him, he is frequently 性質の／したい気がして to defend with 暴力／激しさ what he has been accustomed to regard as his just 所有物／資産／財産. From 存在 at first, perhaps, rather imprudent than 犯罪の, he at last too often becomes one of the hardiest and most 決定するd violators of the 法律s of society. By the 廃虚 of the smuggler, his 資本／首都, which had before been 雇うd in 持続するing 生産力のある 労働, is 吸収するd either in the 歳入 of the 明言する／公表する or in that of the 歳入 officer, and is 雇うd in 持続するing unproductive, to the diminution of the general 資本／首都 of the society and of the useful 産業 which it might さもなければ have 持続するd.
Fourthly, such 税金s, by 支配するing at least the 売買業者s in the 税金d 商品／必需品s to the たびたび（訪れる） visits and 嫌悪すべき examination of the 税金-gatherers, expose them いつかs, no 疑問, to some degree of 圧迫, and always to much trouble and vexation; and though vexation, as has already been said, is not, 厳密に speaking, expense, it is certainly 同等（の） to the expense at which every man would be willing to redeem himself from it. The 法律s of excise, though more effectual for the 目的 for which they were 学校／設けるd, are, in this 尊敬（する）・点, more vexatious than those of the customs. When a merchant has 輸入するd goods 支配する to 確かな 義務s of customs, when he has paid those 義務s, and 宿泊するd the goods in his 倉庫／問屋, he is not in most 事例／患者s liable to any その上の trouble or vexation from the custom-house officer. It is さもなければ with goods 支配する to 義務s of excise. The 売買業者s have no 一時的休止，執行延期 from the continual visits and examination of the excise officers. The 義務s of excise are, upon this account, more 人気がない than those of the customs; and so are the officers who 徴収する them. Those officers, it is pretended, though in general, perhaps, they do their 義務 fully 同様に as those of the customs, yet as that 義務 強いるs them to be frequently very troublesome to some of their 隣人s, 一般的に 契約 a 確かな hardness of character which the others frequently have not. This 観察, however, may very probably be the mere suggestion of fraudulent 売買業者s whose 密輸するing is either 妨げるd or （悪事，秘密などを）発見するd by their diligence.
The inconveniencies, however, which are, perhaps, in some degree inseparable from 税金s upon consumable 商品／必需品s, 落ちる as light upon the people of 広大な／多数の／重要な Britain as upon those of any other country of which the 政府 is nearly as expensive. Our 明言する／公表する is not perfect, and might be mended, but it is as good or better than that of most of our 隣人s.
In consequence of the notion that 義務s upon consumable goods were 税金s upon the 利益（をあげる）s of merchants, those 義務s have, in some countries, been repeated upon every 連続する sale of the goods. If the 利益（をあげる）s of the merchant importer or merchant 製造業者 were 税金d, equality seemed to 要求する that those of all the middle 買い手s who 介入するd between either of them and the 消費者 should likewise be 税金d. The famous alcavala of Spain seems to have been 設立するd upon this 原則. It was at first a 税金 of ten per cent, afterwards of fourteen per cent, and is at 現在の of only six per cent upon the sale of every sort of 所有物／資産／財産 whether movable or immovable, and it is repeated every time the 所有物／資産／財産 is sold. The 徴収するing of this 税金 要求するs a multitude of 歳入 officers 十分な to guard the transportation of goods, not only from one 州 to another, but from one shop to another. It 支配するs not only the 売買業者s in some sorts of goods, but those in all sorts, every 農業者, every 製造業者, every merchant and shopkeeper, to the continual visits and examination of the 税金-gatherers. Through the greater part of a country in which a 税金 of this 肉親，親類d is 設立するd nothing can be produced for distant sale. The produce of every part of the country must be 割合d to the 消費 of the 近隣. It is to the alcavala, accordingly, that Ustaritz imputes the 廃虚 of the 製造（する）s of Spain. He might have imputed to it likewise the declension of 農業, it 存在 課すd not only upon 製造（する）s, but upon the rude produce of the land.
In the kingdom of Naples there is a 類似の 税金 of three per cent upon the value of all 契約s, and その結果 upon that of all 契約s of sale. It is both はしけ than the Spanish 税金, and the greater part of towns and parishes are 許すd to 支払う／賃金 a composition in lieu of it. They 徴収する this composition in what manner they please, 一般に in a way that gives no interruption to the 内部の 商業 of the place. The Neapolitan 税金, therefore, is not 近づく so ruinous as the Spanish one.
The uniform system of 課税 which, with a few exceptions of no 広大な／多数の／重要な consequence, takes place in all the different parts of the 部隊d Kingdom of 広大な／多数の／重要な Britain, leaves the 内部の 商業 of the country, the inland and coasting 貿易（する）, almost 完全に 解放する／自由な. The inland 貿易（する） is almost perfectly 解放する／自由な, and the greater part of goods may be carried from one end of the kingdom to the other without 要求するing any 許す or let-pass, without 存在 支配する to question, visit, or examination from the 歳入 officers. There are a few exceptions, but they are such as can give no interruption to any important 支店 of the inland 商業 of the country. Goods carried coastwise, indeed, 要求する 証明書s or coast-cockets. If you except coals, however, the 残り／休憩（する） are almost all 義務-解放する／自由な. This freedom of 内部の 商業, the 影響 of the uniformity of the system of 課税, is perhaps one of the 主要な／長／主犯 原因（となる）s of the 繁栄 of 広大な／多数の／重要な Britain, every 広大な／多数の／重要な country 存在 やむを得ず the best and most 広範囲にわたる market for the greater part of the 生産／産物s of its own 産業. If the same freedom, in consequence of the same uniformity, could be 延長するd to Ireland and the 農園s, both the grandeur of the 明言する／公表する and the 繁栄 of every part of the empire would probably be still greater than at 現在の.
In フラン, the different 歳入 法律s which take place in the different 州s 要求する a multitude of 歳入 officers to surround not only the frontiers of the kingdom, but those of almost each particular 州, in order either to 妨げる the 輸入 of 確かな goods, or to 支配する it to the 支払い（額） of 確かな 義務s, to the no small interruption of the 内部の 商業 of the country. Some 州s are 許すd to 構内／化合物 for the gabelle or salt-税金. Others are 免除されたd from it altogether. Some 州s are 免除されたd from the 排除的 sale of タバコ, which the 農業者s-general enjoy through the greater part of the kingdom. The 補佐官s, which correspond to the excise in England, are very different in different 州s. Some 州s are 免除されたd from them, and 支払う／賃金 a composition or 同等（の）. In those in which they take place and are in farm there are many 地元の 義務s which do not 延長する beyond a particular town or 地区. The traites, which correspond to our customs, divide the kingdom into three 広大な／多数の／重要な parts; first, the 州s 支配する to the 関税 of 1664, which are called the 州s of the five 広大な／多数の／重要な farms, and under which are comprehended Picardy, Normandy, and the greater part of the 内部の 州s of the kingdom; secondly, the 州s 支配する to the 関税 of 1667, which are called the 州s reckoned foreign, and under which are comprehended the greater part of the frontier 州s; and, thirdly, those 州s which are said to be 扱う／治療するd as foreign, or which, because they are 許すd a 解放する／自由な 商業 with foreign countries, are in their 商業 with other 州s of フラン 支配するd to the same 義務s as other foreign countries. These are Alsace, the three bishoprics of Metz, Toul, and Verdun, and the three cities of Dunkirk, Bayonne, and Marseilles. Both in the 州s of the five 広大な／多数の／重要な farms (called so on account of an 古代の 分割 of the 義務s of customs into five 広大な／多数の／重要な 支店s, each of which was 初めは the 支配する of a particular farm, though they ar e now all 部隊d into one), and in those which are said to be reckoned foreign, there are many 地元の 義務s which do not 延長する beyond a particular town or 地区. There are some such even in the 州s which are said to be 扱う／治療するd as foreign, 特に in the city of Marseilles. It is unnecessary to 観察する how much both the 抑制s upon the 内部の 商業 of the country and the number of the 歳入 officers must be multiplied ーするために guard the frontiers of those different 州s and 地区s which are 支配する to such different systems of 課税.
Over and above the general 抑制s arising from this 複雑にするd system of 歳入 法律s, the 商業 of ワイン, after corn perhaps the most important 生産／産物 of フラン, is in the greater part of the 州s 支配する to particular 抑制s, arising from the favour which has been shown to the vineyards of particular 州s and 地区s, above those of others. The 州s most famous for their ワインs, it will be 設立する, I believe, are those in which the 貿易（する） in that article is 支配する to the fewest 抑制s of this 肉親，親類d. The 広範囲にわたる market which such 州s enjoy, encourages good 管理／経営 both in the cultivation of their vineyards, and in the その後の 準備 of their ワインs.
Such さまざまな and 複雑にするd 歳入 法律s are not peculiar to フラン. The little duchy of Milan is divided into six 州s, in each of which there is a different system of 課税 with regard to several different sorts of consumable goods. The still smaller 領土s of the Duke of Parma are divided into three or four, each of which has, in the same manner, a system of its own. Under such absurd 管理／経営, nothing but the 広大な／多数の／重要な fertility of the 国／地域 and happiness of the 気候 could 保存する such countries from soon relapsing into the lowest 明言する／公表する of poverty and 野蛮／未開.
税金s upon consumable 商品／必需品s may either be 徴収するd by an 行政 of which the officers are 任命するd by 政府 and are すぐに accountable to 政府, of which the 歳入 must in this 事例／患者 変化させる from year to year によれば the 時折の variations in the produce of the 税金, or they may be let in farm for a rent 確かな , the 農業者 存在 許すd to 任命する his own officers, who, though 強いるd to 徴収する the 税金 in the manner directed by the 法律, are under his 即座の 査察, and are すぐに accountable to him. The best and most frugal way of 徴収するing a 税金 can never be by farm. Over and above what is necessary for 支払う／賃金ing the 規定するd rent, the salaries of the officers, and the whole expense of 行政, the 農業者 must always draw from the produce of the 税金 a 確かな 利益（をあげる） 割合d at least to the 前進する which he makes, to the 危険 which he runs, to the trouble which he is at, and to the knowledge and 技術 which it 要求するs to manage so very 複雑にするd a 関心. 政府, by 設立するing an 行政 under their own 即座の 査察 of the same 肉親，親類d with that which the 農業者 設立するs, might at least save this 利益（をあげる）, which is almost always exorbitant. To farm any かなりの 支店 of the public 歳入 要求するs either a 広大な／多数の／重要な 資本／首都 or a 広大な／多数の／重要な credit; circumstances which would alone 抑制する the 競争 for such an 請け負うing to a very small number of people. Of the few who have this 資本／首都 or credit, a still smaller number have the necessary knowledge or experience; another circumstance which 抑制するs the 競争 still その上の. The very few, who are in 条件 to become competitors, find it more for their 利益／興味 to 連合させる together; to become co-partners instead of competitors, and when the farm is 始める，決める up to auction, to 申し込む／申し出 no rent but what is much below the real value. In countries where the public 歳入s are in farm, the 農業者s are 一般に the most opulent people. Their wealth would alone excite the public indignation, a nd the vanity which almost always …を伴ってs such upstart fortunes, the foolish ostentation with which they 一般的に 陳列する，発揮する that wealth, excites that indignation still more.
The 農業者s of the public 歳入 never find the 法律s too 厳しい which punish any 試みる／企てる to 避ける the 支払い（額） of a 税金. They have no bowels for the contributors, who are not their 支配するs, and whose 全世界の／万国共通の 破産, if it should happen the day after their farm is 満了する／死ぬd, would not much 影響する／感情 their 利益／興味. In the greatest exigencies of the 明言する／公表する, when the 苦悩 of the 君主 for the exact 支払い（額） of his 歳入 is やむを得ず the greatest, they seldom fail to complain that without 法律s more rigorous than those which 現実に take place, it will be impossible for them to 支払う／賃金 even the usual rent. In those moments of public 苦しめる their 需要・要求するs cannot be 論争d. The 歳入 法律s, therefore, become 徐々に more and more 厳しい. The most sanguinary are always to be 設立する in countries where the greater part of the public 歳入 is in farm; the mildest, in countries where it is 徴収するd under the 即座の 査察 of the 君主. Even a bad 君主 feels more compassion for his people than can ever be 推定する／予想するd from the 農業者s of his 歳入. He knows that the 永久の grandeur of his family depends upon the 繁栄 of his people, and he will never knowingly 廃虚 that 繁栄 for the sake of any momentary 利益／興味 of his own. It is さもなければ with the 農業者s of his 歳入, whose grandeur may frequently be the 影響 of the 廃虚, and not of the 繁栄 of his people.
A 税金 is いつかs not only farmed for a 確かな rent, but the 農業者 has, besides, the monopoly of the 商品／必需品 税金d. In フラン, the 義務s upon タバコ and salt are 徴収するd in this manner. In such 事例／患者s the 農業者, instead of one, 徴収するs two exorbitant 利益（をあげる）s upon the people; the 利益（をあげる） of the 農業者, and the still more exorbitant one of the monopolist. タバコ 存在 a 高級な, every man is 許すd to buy or not to buy as he chooses. But salt 存在 a necessary, every man is 強いるd to buy of the 農業者 a 確かな 量 of it; because, if he did not buy this 量 of the 農業者, he would, it is 推定するd, buy it of some smuggler. The 税金s upon both 商品／必需品s are exorbitant. The 誘惑 to 密輸する その結果 is to many people irresistible, while at the same time the rigour of the 法律, and the vigilance of the 農業者's officers, （判決などを）下す the 産する／生じるing to that 誘惑 almost certainly ruinous. The 密輸するing of salt and タバコ sends every year several hundred people to the galleys, besides a very かなりの number whom it sends to the gibbet. Those 税金s 徴収するd in this manner 産する／生じる a very かなりの 歳入 to 政府. In 1767, the farm of タバコ was let for twenty-two millions five hundred and forty-one thousand two hundred and seventy-eight livres a year. That of salt, for thirty-six millions four hundred and ninety-four thousand four hundred and four livres. The farm in both 事例／患者s was to 開始する in 1768, and to last for six years. Those who consider the 血 of the people as nothing in comparison with the 歳入 of the prince, may perhaps 認可する of this method of 徴収するing 税金s. 類似の 税金s and monopolies of salt and タバコ have been 設立するd in many other countries; 特に in the Austrian and Prussian dominions, and in the greater part of the 明言する／公表するs of Italy.
In フラン, the greater part of the actual 歳入 of the 栄冠を与える is derived from eight different sources; the taille, the capitation, the two vingtiemes, the gabelles, the 補佐官s, the traites, the domaine, and the farm of タバコ. The five last are, in the greater part of the 州s, under farm. The three first are everywhere 徴収するd by an 行政 under the 即座の 査察 and direction of 政府, and it is universally 定評のある that, in 割合 to what they take out of the pockets of the people, they bring more into the 財務省 of the prince than the other five, of which the 行政 is much more wasteful and expensive.
The 財政／金融s of フラン seem, in their 現在の 明言する／公表する, to 収容する／認める of three very obvious reformations. First, by 廃止するing the taille and the capitation, and by 増加するing the number of vingtiemes, so as to produce an 付加 歳入 equal to the 量 of those other 税金s, the 歳入 of the 栄冠を与える might be 保存するd; the expense of collection might be much 減らすd; the vexation of the inferior 階級s of people, which the taille and capitation occasion, might be 完全に 妨げるd; and the superior 階級s might not be more 重荷（を負わせる）d than the greater part of them are at 現在の. The vingtieme, I have already 観察するd, is a 税金 very nearly of the same 肉親，親類d with what is called the land-税金 of England. The 重荷（を負わせる） of the taille, it is 定評のある, 落ちるs finally upon the proprietors of land; and as the greater part of the capitation is 査定する／（税金などを）課すd upon those who are 支配する to the taille at so much a 続けざまに猛撃する of that other 税金, the final 支払い（額） of the greater part of it must likewise 落ちる upon the same order of people. Though the number of the vingtiemes, therefore, was 増加するd so as to produce an 付加 歳入 equal to the 量 of both those 税金s, the superior 階級s of people might not be more 重荷（を負わせる）d than they are at 現在の. Many individuals no 疑問 would, on account of the 広大な／多数の／重要な 不平等s with which the taille is 一般的に 査定する／（税金などを）課すd upon the 広い地所s and tenants of different individuals. The 利益／興味 and 対立 of such favoured 支配するs are the 障害s most likely to 妨げる this or any other reformation of the same 肉親，親類d. Secondly, by （判決などを）下すing the gabelle, the 補佐官s, the traites, the 税金s upon タバコ, all the different customs and excises, uniform in all the different parts of the kingdom, those 税金s might be 徴収するd at much いっそう少なく expense, and the 内部の 商業 of the kingdom might be （判決などを）下すd as 解放する／自由な as that of England. Thirdly, and lastly, by 支配するing all those 税金s to an 行政 under the 即座の 査察 and direction of 政府, the exorbitant 利益（をあげる）s of the 農業者s-genera l might be 追加するd to the 歳入 of the 明言する／公表する. The 対立 arising from the 私的な 利益／興味 of individuals is likely to be as effectual for 妨げるing the two last as the first-について言及するd 計画／陰謀 of reformation.
The French system of 課税 seems, in every 尊敬（する）・点, inferior to the British. In 広大な／多数の／重要な Britain ten millions 英貨の／純銀の are 毎年 徴収するd upon いっそう少なく than eight millions of people without its 存在 possible to say that any particular order is 抑圧するd. From the collections of the Abbe Expilly, and the 観察s of the author of the Essay upon 法律制定 and 商業 of corn, it appears probable that フラン, 含むing the 州s of Lorraine and 妨げる／法廷，弁護士業, 含む／封じ込めるs about twenty-three or twenty-four millions of people three times the number perhaps 含む／封じ込めるd in 広大な／多数の／重要な Britain. The 国／地域 and 気候 of フラン are better than those of 広大な／多数の／重要な Britain. The country has been much longer in a 明言する／公表する of 改良 and cultivation, and is, upon that account, better 在庫／株d with all those things which it 要求するs a long time to raise up and 蓄積する, such as 広大な／多数の／重要な towns, and convenient and 井戸／弁護士席-built houses, both in town and country. With these advantages it might be 推定する／予想するd that in フラン a 歳入 of thirty millions might be 徴収するd for the support of the 明言する／公表する with as little inconveniency as a 歳入 of ten millions is in 広大な／多数の／重要な Britain. In 1765 and 1766, the whole 歳入 paid into the 財務省 of フラン, によれば the best, though, I 認める, very imperfect, accounts which I could get of it, usually run between 308 and 325 millions of livres; that is, it did not 量 to fifteen millions 英貨の／純銀の; not the half of what might have been 推定する／予想するd had the people 与える／捧げるd in the same 割合 to their numbers as the people of 広大な／多数の／重要な Britain. The people of フラン, however, it is 一般に 定評のある, are much more 抑圧するd by 税金s than the people of 広大な／多数の／重要な Britain. フラン, however, is certainly the 広大な／多数の／重要な empire in Europe which, after that of 広大な／多数の／重要な Britain, enjoys the mildest and most indulgent 政府.
In Holland the 激しい 税金s upon the necessaries of life have 廃虚d, it is said, their 主要な／長／主犯 製造（する）s, and are likely to discourage 徐々に even their 漁業s and their 貿易（する） in shipbuilding. The 税金s upon the necessaries of life are inconsiderable in 広大な／多数の／重要な Britain, and no 製造（する） has hitherto been 廃虚d by them. The British 税金s which 耐える hardest on 製造（する）s are some 義務s upon the 輸入 of raw 構成要素s, 特に upon that of raw silk. The 歳入 of the 明言する／公表するs-general and of the different cities, however, is said to 量 to more than five millions two hundred and fifty thousand 続けざまに猛撃するs 英貨の／純銀の; and as the inhabitants of the 部隊d 州s cannot 井戸／弁護士席 be supposed to 量 to more than a third part of those of 広大な／多数の／重要な Britain, they must, in 割合 to their number, be much more ひどく 税金d.
After all the proper 支配するs of 課税 have been exhausted, if the exigencies of the 明言する／公表する still continue to 要求する new 税金s, they must be 課すd upon 妥当でない ones. The 税金s upon the necessaries of life, therefore, the 知恵 of that 共和国 which, ーするために acquire and to 持続する its independency, has, in spite of its 広大な／多数の／重要な frugality, been 伴う／関わるd in such expensive wars as have 強いるd it to 契約 広大な／多数の／重要な 負債s. The singular countries of Holland and Zeeland, besides, 要求する a かなりの expense even to 保存する their 存在, or to 妨げる their 存在 swallowed up by the sea, which must have 与える／捧げるd to 増加する かなり the 負担 of 税金s in those two 州s. The 共和国の／共和党の form of 政府 seems to be the 主要な／長／主犯 support of the 現在の grandeur of Holland. The owners of 広大な／多数の／重要な 資本／首都s, the 広大な／多数の／重要な 商業の families, have 一般に either some direct 株 or some indirect 影響（力） in the 行政 of that 政府. For the sake of the 尊敬（する）・点 and 当局 which they derive from this 状況／情勢, they are willing to live in a country where their 資本／首都, if they 雇う it themselves, will bring them いっそう少なく 利益（をあげる）, and if they lend it to another, いっそう少なく 利益／興味; and where the very 穏健な 歳入 which they can draw from it will 購入（する） いっそう少なく of the necessaries and conveniences of life than in any other part of Europe. The 住居 of such 豊富な people やむを得ず keeps alive, in spite of all disadvantages, a 確かな degree of 産業 in the country. Any public calamity which should destroy the 共和国の／共和党の form of 政府, which should throw the whole 行政 into the 手渡すs of nobles and of 兵士s, which should 絶滅する altogether the importance of those 豊富な merchants, would soon （判決などを）下す it disagreeable to them to live in a country where they were no longer likely to be much 尊敬（する）・点d. They would 除去する both their 住居s and their 資本／首都s to some other country, and the 産業 and 商業 of Holland would soon follow the 資本／首都s which supported th em.