such a tax might occasion in the wages of 
country labour would be advanced by the farmer
who, in order to maintain the name number 
of labourers as before, would he obliged 
to employ a greater capital. In order to get 
back this greater capital, together with the 
ordinary profits of stock, it would be necessary 
that he should retain a larger portion, or, 
what comes to the same thing, the price of a 
larger portion, of the produce of the land, 
and, consequently, that he should pay less 
rent to the landlord. The final payment of 
this rise of wages, therefore, would, in this 
case, fall upon the landlord, together with the 
additional profit of the farmer who had advanced 
it. In all cases, a direct tax upon the 
wages of labour must, in the long-run, occasion 
both a greater reduction in the rent of 
land, and a greater rise in the price of manufactured 
goods than would have followed from 
the proper assessment of a sum equal to the 
produce of the tax, partly upon the rent of 
land, and partly upon consumable commodities
If direct taxes upon the wages of labour 
have not always occasioned a proportionable 
rise in those wages, it is because they have 
generally occasioned a considerable fall in the 
demand of labour. The declension of industry, 
the decrease of employment for the 
poor, the diminution of the annual produce 
of the land and labour of the country, have 
generally been the effects of such taxes. In 
consequence of them, however, the price of 
labor must always be higher than it otherwise 
would have been in the actual state of 
the demand; and this enhancement of price
together with the profit of those who advance 
it, must always be finally paid by the landlords 
and consumers
A tax upon the wages of country labour 
does not raise the price of the rude produce 
of land in proportion to the tax; for the 
same reason that a tax upon the farmer's 
profit does not raise that price in that proportion
Absurd and destructive as such taxes are, 
however, they take place in many countries. 
In France, that part of the taille which is 
charged upon the industry of workmen and 
day-labourers in country villages, is properly 
a tax of this kind. Their wages are computed 
according to the common rate of the 
district in which they reside; and, that they 
may be as little liable as possible to any overcharge
their yearly gains are estimated at no 
more than two hundred working days in the 
year.[68] The tax of each individual is varied 
from year to year, according to different circumstances
of which the collector or the commissary
whom the intendant appoints to assist 
him, are the judges. In Bohemia, in 
consequence of the alteration in the system 
of finances which was begun in 1748, a very 
heavy tax is imposed upon the industry of artificers
They are divided into four classes
The highest class pay a hundred florins a-year
which, at two-and-twenty pence half 
penny a-florin, amounts to L.9 : 7 : 6. The 
second class are taxed at seventy; the third at 
fifty; and the fourth, comprehending artificers 
in villages, and the lowest class of those in 
towns, at twenty-five florins.[69] 
The recompence of ingenious artists, and 
of men of liberal professions, I have endeavoured 
to show in the first book, necessarily 
keeps a certain proportion to the emoluments 
of inferior trades. A tax upon this recompence
therefore, could have no other effect 
than to raise it somewhat higher than in proportion 
to the tax. If it did not rise in this 
manner, the ingenious arts and the liberal 
professions, being no longer upon a level 
with other trades, would be so much deserted, 
that they would soon return to that level. 
The emoluments of offices are not, like 
those of trades and professions, regulated by 
the free competition of the market, and do 
not, therefore, always bear a just proportion 
to what the nature of the employment requires. 
They are, perhaps, in most countries, higher 
than it requires; the persons who have the 
administration of government being generally 
disposed to regard both themselves and their 
immediate dependents, rather more than enough. 
The emoluments offices, therefore, 
can, in most cases, very well bear to be taxed
The persons, besides, who enjoy public offices
especially the more lucrative, are, in all 
countries, the objects of general envy; and a 
tax upon their emoluments, even though it 
should be somewhat higher than upon any 
other sort of revenue, is always a very popular 
tax. In England, for example, when, by 
the land-tax, every other sort of revenue was 
supposed to be assessed at four shillings in 
the pound, it was very popular to lay a real 
tax of five shillings and sixpence in the pound 
upon the salaries of offices which exceeded
hundred pounds a-year; the pensions of the 
younger branches of the royal family, the pay 
of the officers of the army and navy, and a 
few others less obnoxious to envy, excepted. 
There are in England no other direct taxes 
upon the wages of labour
ART. IV.—Taxes which it is intended should 
fall indifferently upon every different Species of Revenue
The taxes which it is intended should fall 
indifferently upon every different species of 
revenue, are capitation taxes, and taxes upon 
consumable commodities. These must be paid 
indifferently, from whatever revenue the 
contributors may possess; from the rent of their