of taxes-第1部分

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Of　Taxes


by　David　Hume





　　　　There　is　a　prevailing　maxim；　among　some　reasoners；　that　every
new　tax　creates　a　new　ability　in　the　subject　to　bear　it；　and　that
each　encrease　of　public　burdens　encreases　proportionably　the
industry　of　the　people。　This　maxim　is　of　such　a　nature　as　is　most
likely　to　be　abused；　and　is　so　much　the　more　dangerous；　as　its
truth　cannot　be　altogether　denied：　but　it　must　be　owned；　when
kept　within　certain　bounds；　to　have　some　foundation　in　reason　and
experience。
　　　　When　a　tax　is　laid　upon　commodities；　which　are　consumed　by
the　common　people；　the　necessary　consequence　may　seem　to　be；
either　that　the　poor　must　retrench　something　from　their　way　of
living；　or　raise　their　wages；　so　as　to　make　the　burden　of　the　tax
fall　entirely　upon　the　rich。　But　there　is　a　third　consequence；
which　often　follows　upon　taxes；　namely；　that　the　poor　encrease
their　industry；　perform　more　work；　and　live　as　well　as　before；
without　demanding　more　for　their　labour。　Where　taxes　are
moderate；　are　laid　on　gradually；　and　affect　not　the　necessaries
of　life；　this　consequence　naturally　follows；　and　it　is　certain；
that　such　difficulties　often　serve　to　excite　the　industry　of　a
people；　and　render　them　more　opulent　and　laborious；　than　others；
who　enjoy　the　greatest　advantages。　For　we　may　observe；　as　a
parallel　instance；　that　the　most　commercial　nations　have　not
always　possessed　the　greatest　extent　of　fertile　land；　but；　on　the
contrary；　that　they　have　laboured　under　many　natural
disadvantages。　TYRE；　ATHENS；　CARTHAGE；　RHODES；　GENOA；　VENICE；
HOLLAND；　are　strong　examples　to　this　purpose。　And　in　all　history；
we　find　only　three　instances　of　large　and　fertile　countries；
which　have　possessed　much　trade；　the　NETHERLANDS。　ENGLAND；　and
FRANCE。　The　two　former　seem　to　have　been　allured　by　the
advantages　of　their　maritime　situation；　and　the　necessity　they
lay　under　of　frequenting　foreign　ports；　in　order　to　procure　what
their　own　climate　refused　them。　And　as　to　FRANCE；　trade　has　come
late　into　that　kingdom；　and　seems　to　have　been　the　effect　of
reflection　and　observation　in　an　ingenious　and　enterprizing
people；　who　remarked　the　riches　acquired　by　such　of　the
neighbouring　nations　as　cultivated　navigation　and　commerce。
　　　　The　places　mentioned　by　CICERO；　as　possessed　of　the　greatest
commerce　in　his　time；　are　ALEXANDRIA；　COLCHUS；　TYRE；　SIDON；
ANDROS；　CYPRUS；　　PAMPHYLIA；　LYCIA；　RHODES；　CHIOS；　BYZANTIUM；
LESBOS；　SMYRNA；　MILETUM；　COOS。　All　these；　except　ALEXANDRIA；　were
either　small　islands；　or　narrow　territories。　And　that　city　owed
its　trade　entirely　to　the　happiness　of　its　situation。
　　　　Since　therefore　some　natural　necessities　or　disadvantages　may
be　thought　favourable　to　industry；　why　may　not　artificial　burdens
have　the　same　effect？　Sir　WILLIAM　TEMPLE；　we　may　observe；
ascribes　the　industry　of　the　DUTCH　entirely　to　necessity；
proceeding　from　their　natural　disadvantages；　and　illustrates　his
doctrine　by　a　striking　comparison　with　IRELAND；　〃where；〃　says　he；
〃by　the　largeness　and　plenty　of　the　soil；　and　scarcity　of　people；
all　things　necessary　to　life　are　so　cheap；　that　an　industrious
man；　by　two　days　labour；　may　gain　enough　to　feed　him　the　rest　of
the　week。　Which　I　take　to　be　a　very　plain　ground　of　the　laziness
attributed　to　the　people。　For　men　naturally　prefer　ease　before
labour；　and　will　not　take　pains　if　they　can　live　idle；　though
when；　by　necessity；　they　have　been　inured　to　it；　they　cannot
leave　it；　being　grown　a　custom　necessary　to　their　health；　and　to
their　very　entertainment。　Nor　perhaps　is　the　change　harder；　from
constant　ease　to　labour；　than　from　constant　labour　to　ease。〃
After　which　the　author　proceeds　to　confirm　his　doctrine；　by
enumerating；　as　above；　the　places　where　trade　has　most
flourished；　in　ancient　and　modern　times；　and　which　are　commonly
observed　to　be　such　narrow　confined　territories；　as　beget　a
necessity　for　industry。
　　　　The　best　taxes　are　such　as　are　levied　upon　consumptions；
especially　those　of　luxury；　because　such　taxes　are　least　felt　by
the　people。　They　seem；　in　some　measure；　voluntary；　since　a　man
may　chuse　how　far　he　will　use　the　commodity　which　is　taxed：　They
are　paid　gradually　and　insensibly：　They　naturally　produce
sobriety　and　frugality；　if　judiciously　imposed：　And　being
confounded　with　the　natural　price　of　the　commodity；　they　are
scarcely　perceived　by　the　consumers。　Their　only　disadvantage　is；
that　they　are　expensive　in　the　levying。
　　　　Taxes　upon　possessions　are　levied　without　expence；　but　have
every　other　disadvantage。　Most　states；　however；　are　obliged　to
have　recourse　to　them；　in　order　to　supply　the　deficiencies　of　the
other。
　　　　But　the　most　pernicious　of　all　taxes　are　the　arbitrary。　They
are　commonly　converted；　by　their　management；　into　punishments　on
industry；　and　also；　by　their　unavoidable　inequality；　are　more
grievous；　than　by　the　real　burden　which　they　impose。　It　is
surprising；　therefore；　to　see　them　have　place　among　any　civilized
people。
　　　　In　general；　all　poll…taxes；　even　when　not　arbitrary；　which
they　commonly　are；　may　be　esteemed　dangerous：　Because　it　is　So
easy　for　the　sovereign　to　add　a　little　more；　and　a　little　more；
to　the　sum　demanded；　that　these　taxes　are　apt　to　become
altogether　oppressive　and　intolerable。　On　the　other　hand；　a　duty
upon　commodities　checks　itself；　and　a　prince　will　soon　find；　that
an　encrease　of　the　impost　is　no　encrease　of　his　revenue。　It　is
not　easy　therefore；　for　a　people　to　be　altogether　ruined　by　such
taxes。
　　　　Historians　inform　us；　that　one　of　the　chief　causes　of　the
destruction　of　the　ROMAN　state；　was　the　alteration；　which
CONSTANTINE　introduced　into　the　finances；　by　substituting　an
universal　poll…tax；　in　lieu　of　almost　all　the　tithes；　customs；
and　excises；　which　formerly　composed　the　revenue　of　the　empire。
The　people；　in　all　the　provinces；　were　so　grinded　and　oppressed
by　the　publicans；　that　they　were　glad　to　take　refuge　under　the
conquering　arms　of　the　barbarians；　whose　dominion；　as　they　had
fewer　necessities　and　less　art；　was　found　preferable　to　the
refined　tyranny　of　the　ROMANS。
　　　　It　is　an　opinion；　zealously　promoted　by　some　political
writers；　that；　since　all　taxes；　as　they　pretend；　fall　ultimately
upon　land；　it　were　better　to　lay　them　originally　there；　and
abolish　every　duty　upon　consumptions。　But　it　is　denied；　that　all
taxes　fall　ultimately　upon　land。　If　a　duty　be　laid　upon　any
commodity；　consumed　by　an　artisan；　he　has　two　obvious　expedients
for　paying　it；　he　may　retrench　somewhat　of　his　expence；　or　he　may
encrease　his　labour。　Both　these　resources　are　more　easy　and
natural；　than　that　of　heightening　his　wages。　We　see；　that；　in
years　of　scarcity；　the　weaver　either　consumes　less　or　labours
more；　or　employs　both　these　expedients　of　frugality　and　industry；
by　which　he　is　enabled　to　reach　the　end　of　the　year。　It　is　but
just；　that　he　should　subject　himself　to　the　same　hardships；　if
they　deserve　the　name；　for　the　sake　of　the　publick；　which　gives
him　protection。　By　what　contrivance　can　he　raise　the　price　of　his
labour？　The　manufacturer　who　employs　him；　will　not　give　him　more：
Neither　can　he；　because　the　merchant；　who　exports　the　cloth；
cannot　raise　its　price；　being　limited　by　the　price　which　it
yields　in　foreign　markets。　Every　man；　to　be　sure；　is　desirous　of
pushing　off　from　himself　the　burden　of　any　tax；　which　is　imposed；
and　of　laying　it　upon　others：　But　as　every　man　has　the　same
inclination；　and　is　upon　the　defensive；　no　set　of　men　can　be
supposed　to　prevail　altogether　in　this　contest。　And　why　the
landed　gentleman　should　be　the　victim　of　the　whole；　and　should
not　be　able　to　defend　himself；　as　well　as　others　are；　I　cannot
readily　imagine。　All　tradesmen；　indeed；　would　willingly　prey　upon
him；　and　divide　him　among　them；　if　they　could：　But　this
inclination　they　always　have；　though　no　taxes　were　levied；　and
the　same　methods；　by　which　he　guards　against　the　imposition　of
tradesmen　before　taxes；　will　serve　him　afterwards；　and　make　them
share　the　burden　with　him。　They　must　be　very　heavy　taxes；　indeed；
and　very　injudiciously　levied；　which　the　artizan　will　not；　of
himself；　be　enabled　to　pay；　by　superior　industry　and　frugality；
without　raising　the　price　of　his　labour。
　　　　I　shall　conclude　this　subject　with　observing；　that　we　have；
with　regard　to　taxes；　an　instance　of　what　frequently　happens　in
political　institutions；　that　the　consequences　of　things　are
diametrically　opposite　to　what　we　should　expect　on　the　first
appearance。　It　is　regarded　as　a　fundamental　maxim　of　the　TURKISH
government；　that　the　Grand　Signior；　though　absolute　master　of　the
lives　and　fortunes　of　each　individual；　has　no　authority　to　impose
a　new　tax；　and　every　OTTOMAN　prince；　who　has　made　such　an
attempt；　either　has　been　obliged　to　retract；　or　has　found　the
fatal　effects　of　his　perseverance。　One　would　imagine；　that　this
prejudice　or　established　opinion　were　the　firmest　barrier　in　the
world　against　oppression；　yet　it　is　certain；　that　its　effect　is
quite　contrary。　The　emperor；　having　no　regular　method　of
encreasing　his　revenue；　must　allow　all　the　bashaws　and　governors
to　oppress　and　abuse　the　subjects：　And　these　he　squeezes　after
their　return　from　their　government。　Whereas；　if　he　could　impose　a
new　tax；　like　our　EUROPEAN　princes；　his　interest　would　so　far　be
united　with　that　of　his　people；　that　he　would　immediately　feel
the　bad　effects　of　these　disorderly　levies　of　money；　and　would
find；　that　a　pound；　raised　by　a　general　imposition；　would　have
less　pernicious　effects；　than　a　shilling　taken　in　so　unequal　and
arbitrary　a　manner。





the　End