political economy-第20章

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st；　shut　foreign　markets；　and；　by　a　circuit　a　little　longer；　they　would　equally　arrest　production；　and　destroy　the　national　revenue。　No　operation；　however；　could　be　more　difficult　than　to　separate；　in　a　poor　man's　revenue；　the　necessary　from　the　superfluous；　which　alone　can　be　taxed。　Besides；　such　a　tax　would　be　to　fix　contribution　on　labour　and　industry；　or；　in　some　degree；　to　inflict　a　penalty　on　those　qualities　which　it　is　the　most　essential　to　encourage；　it　would　be　to　arrest；　at　their　source；　the　wealth　and　prosperity　of　states。　Such　are　the　motives　which　have　generally　prevented　a　universal　tax　on　income；　or；　at　least；　have　prevented　it　from　reaching　the　industrious　classes　completely　enough　to　become　productive。　　　　　But　those　different　kinds　of　income；　which　cannot　be　appreciated　for　taxation；　at　their　origin；　are　always　employed　in　consumption；　and　this　is　the　moment　when　taxation　can　reach　them　with　far　less　inconvenience。　By　taxing　every　kind　of　goods；　in　the　purchasing　of　which　wealth　may　be　employed；　we　are　sure　to　make　that　wealth　contribute；　and　we　need　not　know　to　whom　it　belongs。　For　such　a　contribution　there　is　not　required　any　declaration　of　fortune；　any　inquisition；　any　distinction　of　poor　and　rich；　it　does　not　attach　taxation　to　labour；　it　does　not　punish　what　ought；　above　all　other　things；　to　be　encouraged。　Besides；　each　contributor　pays　his　taxes　on　consumption；　as　it　were　in　a　voluntary　manner；　at　the　time　when　he　has　money；　and　finds　himself　enabled　to　purchase　the　thing　taxed；　he　reimburses　the　merchant；　who　has　already　advanced　the　impost；　and　he　scarcely　perceives　that　himself　has　paid　any。　　　　　Taxes　on　consumption　are；　however；　very　far　from　being　able　to　reach　the　revenue　in　a　correct　manner；　by　means　of　the　expenditure。　It　is　required；　for　example；　that　every　kind　of　fortune；　every　kind　of　industry；　protected　by　the　state；　should　pay　the　treasury　ten　per　cent。　of　the　revenue　which　they　give。　At　first　view　it　appears　that　this　object　would　be　obtained　by　taxing　every　consumption；　every　expense；　of　what　nature　soever；　at　ten　per　cent。　of　its　value。　But　if　we　attempt　to　come　at　every　kind　of　consumption；　we　must　subject　to　the　same　tax　the　commodities　produced　in　the　interior　of　families　by　domestic　industry；　those　produced　by　the　national　manufactures；　and　those　introduced　by　foreign　commerce。　By　making　exceptions　to　this　rule；　not　only　would　the　principle　of　equality　he　destroyed；　in　a　very　unjust　manner；　but　also　each　would　be　induced　to　serve　himself；　greatly　to　the　prejudice　of　manufactures；　trade；　and　the　division　of　labour；　which　much　increases　its　productive　power。　On　the　other　hand；　by　following　it　rigorously　out；　each　family　would　be　subjected　to　an　inspection　of　its　domestic　economy；　absolutely　insupportable。　　　　　The　universality　of　such　a　tax　would　have　a　still　more　fatal　inconvenience；　if　it　were　extended　to　commodities　of　prime　necessity。　By　exempting　such　commodities；　a　very　considerable　portion　of　the　national　expenditure　is　left　out；　but；　in　taxing　them；　the　risk　is　run　of　confounding　the　necessary　with　the　superfluous；　in　the　poor　man's　consumption；　and；　should　the　former　be　encroached　on；　of　arresting　the　reproduction　of　revenue；　either　by　the　penury　and　death　of　the　workman；　or　by　the　rising　of　his　wages。　　　　　In　the　last　place；　no　idea　could　be　entertained　of　taxing　goods　destined　for　exportation；　because；　whenever　the　price　of　them　was　raised；　foreign　consumers　would　provide　themselves　elsewhere；　it　would　be　necessary；　in　that　case；　to　restore；　by　drawbacks；　all　the　customs　levied　on　them。　But　how　could　endless　frauds　upon　this　principle　be　avoided？　The　vexatious　laws　intended　to　subject　foreign　commerce　to　a　constant　superintendence；　to　prevent　such　frauds；　would　alone　be　equivalent　to　a　heavy　contribution。　　　　　It　is　a　great　inconvenience　of　taxes　on　consumption；　that　it　never　can　be　known　at　their　establishment　who　is　to　pay　them　in　the　long　run。　The　legislature　always　proposes　to　make　them　be　reimbursed　by　the　consumer；　but　sometimes　they　do　not　reach　his　distance；　at　other　times；　they　do　not　stop　at　him；　and　the　consumer　is　anew　reimbursed　for　them　by　those　for　whom　he　labours。　To　make　the　consumer　pay　the　whole　tax；　the　nation　must　be　in　a　state　of　increasing　prosperity；　for　otherwise；　as　the　consumer　is　not　richer　than　before　the　tax；　he　cannot　devote　more　money　than　formerly　to　his　enjoyments；　and　must；　therefore；　in　some　shape；　diminish　his　consumption。　The　producer；　on　his　side；　no　longer　selling　the　whole　of　his　goods；　must　diminish　his　production；　or　consent　to　pay　a　portion　of　the　tax。　If　a　public　calamity　happens；　a　scarcity　or　even　a　state　of　embarrassment　in　trade；　consumption　still　further　diminishes；　and　the　producer；　compelled　to　dispose　of　his　goods；　pays　the　whole　tax；　till；　no　longer　finding　any　profit　in　his　labour；　he　abandons　it　entirely。　　　　　On　the　other　hand；　when　taxes　and　consumption　have　raised　the　price　of　every　thing；　industrious　men；　who　form　a　numerous　class　among　consumers；　no　longer　find　in　their　industry　sufficient　resources　to　support　them。　His　wages　no　longer　furnish　the　day…labourer　with　those　limited　enjoyments　which　are　to　be　reckoned　among　the　necessaries　of　life；　since　life；　or　the　power　of　labouring；　could　not　long　be　maintained　in　an　individual　deprived　of　every　pleasure。　He　struggles；　therefore；　with　all　his　strength；　to　get　his　wages　increased；　the　manufacturer　and　merchant；　in　like　manner；　to　get　their　profits　increased。　As　the　total　sale　diminishes；　it　is　necessary　for　their　subsistence　that　they　obtain　more　for　each　separate　article。　Their　joint　efforts　soon　succeed　in　raising　the　price　of　all　goods　coming　from　their　hands；　but　especially　goods　of　prime　necessity；　because　the　sellers　of　these　give　the　law　to　buyers；　who　cannot　do　without　such　goods。　A　rise　in　the　price　of　those　commodities　reacts　anew　on　wages　and　profits；　the　disorganisation　becomes　complete；　national　productions　cost　much　higher　than　those　of　countries　not　oppressed　by　a　similar　system；　they　cannot　support　a　competition　in　foreign　markets；　exportation　ceases；　demand　is　not　renewed；　and　the　nation　sinks　under　a　frightful　distress。　　　　　If　a　universal　impost　on　consumption　presents　insuperable　difficulties；　partial　imposts　are　equally　liable　to　inconveniences。　When　one　kind　of　goods　has　been　taxed　by　universal　custom；　as　salt　is；　a　considerable　sum　of　money　has　indeed　been　raised；　but　a　tax　on　consumption　has　been　changed　into　a　sort　of　capitation；　which　weighs　equally　upon　the　poor　and　upon　the　rich；　without　any　regard　to　the　contributor's　fortune；　or　his　means　of　making　payment。　The　salt　tax；　when　so　considerable　that　the　day…labourer　feels　the　weight　of　it；　is；　perhaps；　the　most　unequal　of　all　imposts。　The　poorest　house　consumes　as　much　as　the　richest；　but　the　poor　must　take；　from　what　is　essentially　necessary　to　their　subsistence；　a　sum　which　the　rich　scarcely　notice　in　their　superfluity。　　　　　It　were　vain　to　seek；　among　articles　of　consumption；　for　one　which　is　proportioned　to　expenditure　or　to　wealth；　some　are　sought　after　by　the　rich　alone；　hut　they　do　not　use　them　in　proportion　to　their　riches。　A　duty　of　consumption　on　tea；　sugar；　spices；　does　not　reach　a　class　so　numerous　as　a　duty　on　salt；　but　among　those　paying　it；　this　duty　is　proportioned　only　to　what　a　single　individual　can　employ　in　his　use。　It　spares　the　poor；　but　it　weighs　not　upon　the　rich；　it　is；　consequently；　very　unproductive；　whilst　duties　extending　to　the　smallest　consumption　are　the　only　ones　which　bring　in　much　to　government。　　　　　By　degrees；　duties　on　consumption　have　been　extended　to　every　kind　of　production。　It　has　been　imagined　that　if　the　rich　man　was　made　to　pay　a　first　capitation　on　salt；　a　second　on　light；　a　third　on　drink；　a　fourth　on　food；　a　fifth　on　clothes；　there　would　be　established　a　kind　of　proportion　between　his　contributions　and　his　fortune；　because　he　would　pay　a　much　greater　number　of　taxes　than　the　poor　man；　although　each　tax；　being　limited　by　the　individual's　physical　wants；　was　disproportioned　to　his　wealth。　The　impossibility　of　establishing　a　uniform　and　universal　law；　was　clearly　felt；　and　the　attempt　was　made　of　approximating　to　it；　by　a　multitude　of　partial　laws。　　　　　Hence　has　arisen　a　fourfold　division　of　duties　on　consumption；　which　are　adopted　in　almost　all　countries；　namely；　the　gabelle；　custom；　excise；　and　tolls。　The　gabelle　comprises　those　commodities　of　which　the　government　claims　a　monopoly；　salt　and　tobacco；　for　example；　it　sells　them　alone；　at　a　high　price；　by　its　agents　or　favourites；　and　prosecutes　by　rigorous　penalties　all　such　as　attempt　to　take　a　share　in　their　manufacture　or　trade。　Customs　are　destined　to　levy　a　proportionate　duty　on　goods　imported　from　foreign　counties；　and　the　excise；　or　aids　on　goods　produced　in　the　country　itself。　The　former　is　only　established　in　the　confines　of　the　territory；　and　although　the　advancement　in　price　of　those　taxed　commodities　is　equally　felt　over　the　whole　state；　the　vexations　which　accompany　the　levying　of　duties　are　confined　to　the　frontiers　alone。　The　latter　is　to　levy　the　tax　wherever　industry　is　exercised；　it　consequently　must　comprehend；　under　its　inspection；　all　productive　workmen；　all　the　most　useful　citizens　of　the　state；　and　it　cannot　reach　them；　except　by　an　inquisition　almost　constantly　destructive　of　security　and　freedom。　Tolls；　in　the　last　place；　established　at　the　gates　of　towns；　form　the　fourth　class　of　duties　on　consumption。　As　the　most　important　department　of　the　national　exchange　is　that　between　the　industry　of　towns　and　the　industry　of　the　country；　tolls　are　destined　to　reach　the　latter；　and　to　subject　the　goods　produced　by　agriculture　to　a　proportionate　tax；　at　the　moment　when　they　come　to　be　consumed　by　the　inhabitants　of　towns。　　　　　In　this　manner；　the　establishment　of　taxes　on　consumption　has　covered　Europe　with　four　hosts　of　clerks；　inspectors；　agents；　who；　by　incessantly　struggling　with　each　citizen　about　pecuniary　interests；　have　contributed　to　render　authority　odious　to　the　people；　and　accustomed　men　to　elude　the　law；　to　violate　truth；　to　disobey；　and　to　deceive。　The　more　heavy　and　multiplied　these　taxes　are；　the　more　rapidly　will　immorality　make　progress。　Goods　destined　for　the　consumption　of　the　rich；　presenting；　in　the　same　bulk；　a　much　greater　value　than　goods　consumed　by　the　poor；　offer　a　much　more　powerful　encouragement　to　smuggling；　they　have　hence　been　necessarily　subjected　to　far　lower　duties；　that　fraud　might　not　altogether　escape　with　them　from　taxation；　and　by　pushing　things　to　extremes；　the　most　unjust　inequality　has　been　established　among　contributors；　liberty　has　been　encroached　on　by　vexatious　inquisitions；　the　manufactures；　the　trade；　even　the　existence　of　those　who　labour　and　who　should　create　every　kind　of　wealth；　have　been　endangered。　Those　counties　which　have　enjoyed　the　highest　prosperity　are　exactly　those　in　which　this　aggravation　of　indirect　taxes　threatens　every　kind　of　industry　with　the　most　complete　ruin。　　　　　Governments　have　not　been　contented　with　taxing　revenues　and　expenditure；　they　have　gone　forth　to　seek　out　all　the　acts　of　civil　life　which　might　afford　them　an　opportunity　of　asking　money。　Some　have　established　capitations；　which；　weighing　equally　on　the　poor　and　the　rich；　fo