political economy-第29章

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ces。

Chapter　6

Of　Taxation

　　　　The　primary　object　of　political　economy　is　the　development　of　national　wealth；　but　the　object　of　all　governments；　since　they　began　to　bestow　any　attention　on　this　subject；　has　been　to　participate　in　this　wealth；　and　to　acquire　the　disposal　of　a　greater　share　of　the　nation's　annual　revenue。　The　ever　increasing　necessities　of　governments；　and　the　excessive　expense　of　wars；　have　forced　princes　to　load　their　people　with　the　weightiest　possible　yoke。　Taxation；　of　itself　always　an　object　of　repugnance　to　the　subject；　has　become　a　nearly　intolerable　burden；　the　question　is　no　longer　how　to　make　it　easy；　it　is　not　to　do　good；　but　to　the　least　possible　evil；　that　all　the　efforts　of　governments　in　this　respect　are　limited。　　　　　Quesnay's　sect　of　economists；　who　discovered　in　the　net　revenue　of　land　the　solitary　source　of　wealth；　might　also　believe　in　the　advantage　of　a　solitary　species　of　taxation。　They　rightly　observe；　that　government；　in　justice；　ought　to　apply　to　him　who　is　destined　to　pay　the　tax　in　the　long　run；　because；　if　this　tax　is　paid　by　one　citizen；　reimbursed　by　a　second；　who　again　is　reimbursed　by　a　third；　not　only　will　there　be　three　persons　instead　of　one　incommoded　by　this　payment；　but　the　third　will　be　so　much　the　more　incommoded；　as　it　will　be　necessary　for　him　to　indemnify　the　preceding　two　for　their　advances　of　money。　Upon　the　same　principle；　the　economists　called　the　tax　which　weighs　on　the　revenue　of　land　a　direct　tax；　to　all　others　they　gave　the　name　of　indirect；　because　those　taxes　arrive　indirectly　at　the　person　who　pays　them　at　last。　Their　system　has　fallen；　their　definitions　are　no　longer　admitted；　but　their　denominations　have　remained　in　general　use。　　　　　We　have　recognised　but　a　single　source　of　wealth；　which　is　labour；　yet　we　have　not　recognised　but　a　single　class　of　citizens；　to　whom　the　revenues　produced　by　labour　belong。　These　are　distributed　among　all　the　classes　of　the　nation；　they　assume　all　manner　of　forms；　and；　therefore；　it　is　just　that　taxation　should　follow　them　into　all　their　ramifications。　Taxation　ought　to　be　considered　by　the　citizens　of　a　state　as　a　recompense　for　the　protection；　which　government　grants　to　their　：　persons　and　properties。　It　is　just　that　all　support　this；　in　proportion　to　the　advantages　secured　them　by　society；　and　to　the　expenses　it　incurs　for　them。　The　greater　part　of　the　charge　arising　from　social　establishments；　is　destined　to　defend　the　rich　against　the　poor；　because；　if　left　to　their　respective　strength；　the　former　would　very　speedily　be　stripped。　It　is　hence　just　that　the　rich　man　contribute　not　only　in　proportion　to　his　fortune；　but　even　beyond　it；　to　support　a　system　which　is　so　advantageous　to　him；　in　the　same　way　as　it　is　equitable　to　take　from　his　superfluity　rather　than　from　the　other's　necessaries。　Most　public　labours；　most　charges　for　defence　and　for　the　administration　of　justice；　have　territorial　rather　than　movable　property　in　view；　it　is　hence　farther　just；　that　the　landed　proprietor　be　taxed　in　proportion　higher　than　others。　　　　　After　the　sources　of　income　have　become　various；　it　cannot　be　supposed　that　a　single　tax　will　reach　them　all；　unless　it　assume　as　a　basis　this　income　itself；　the　valuation　of　which；　in　any　form；　would　give　room　to　the　most　arbitrary　and　vexatious　inquisitions。　The　tax；　though　single；　would　in　that　case　lose　all　the　advantages　of　simplicity。　It　was　better　then；　for　contributors；　as　well　as　government；　to　multiply　taxes；　that　each　by　itself　might　be　lighter；　and　the　whole　might　better　reach　every　class　of　persons。　Governments　have　therefore　multiplied　partial　taxes。　They　have　taken　wherever　they　have　found　any　thing　to　take；　and　though　flattering　themselves　with　having　thus　reached　all　their　subjects；　it　would　be　impossible　for　them　to　appreciate　how　much　is　asked　of　each　class；　and　consequently　to　maintain　the　proportional　equality　which　justice　would　have　required。　On　the　other　hand；　contributors　like　better　to　submit　to　this　heavy　inconvenience；　than　to　the　obligations　of　exhibiting　an　account　of　their　incomes；　which；　often　they　do　not　know　themselves；　and　to　a　division　on　arbitrary　grounds；　which　most　frequently　would　be　intolerable。　　　　　In　establishing　those　different　taxes；　four　rules　appear　of　essential　importance　for　rendering　each　tax　as　little　burdensome　as　possible。　Each　citizen　must　contribute；　if　he　can　do　so；　according　to　the　proportion　of　his　fortune；　the　collection　must　not　be　expensive；　that　so　the　tax　may　cost　as　little　to　the　people　as　possible　beyond　what　it　brings　into　the　treasury；　the　term　of　payment　must　be　suitable　to　the　contributor；　who　might　frequently　be。　ruined　by　an　unreasonable　demand　of　what　he　could　pay；　without　constraint；　if　his　convenience　were　consulted；　and；　finally；　the　citizen's　liberty　must　be　respected；　that　so　he　may　not　be　exposed　otherwise；　than　with　extreme　cautions　to　the　inspection　of　revenue…officers；　to　the　dependent；　and　all　the　vexatious　measures　too　often　connected　with　the　levying　of　taxes。　　　　　Among　the　taxes　that　reach　with　any　equality　all　classes　of　contributors；　some　are　proportioned　to　the　income　of　each；　others　to　the　expense　of　each。　These　two　ways　of　estimating　fortunes　seem　capable　of　being　adopted　indifferently。　and；　if　the　expense　is　not　proportionate　to　the　wealth；　there　is　no　inconvenience；　if　the　impost；　which　is　regulated　by　this　expense；　be；　as　it　were；　a　bonus　on　economy；　or　a　fine　on　prodigality。　Tithes；　the　land…tax；　the　income…tax；　are　destined　to　reach　what　the　contributor　receives。　Taxes　on　consumable　articles　are　the　chief　species　of　contribution　on　expenditure。　There　remains；　however；　a　great　number　of　other　taxes；　which　cannot　be　arranged　under　these　two　heads；　and　which；　accordingly；　are　not　in　proportion　to　the　contributor's　fortune。　　　　　The　revenue　most　easily　attained　by　taxation　is　that　which　proceeds　from　land；　because　this　species　of　wealth　cannot　be　concealed　from　sight；　because；　without　the　proprietor's　declaration；　the　value　of　it　may　be　known；　and　because；　in　gathering　the　produce　at　the　moment　when　nature　grants　it；　we　are　sure　exactly　to　meet　the　proprietor's　convenience　for　paying　it。　But　economists　are　divided　in　opinion　as　to　the　two　modes　of　collecting　this　tax；　the　one　in　kind　from　the　unaltered　product；　the　other　in　money　from　the　proprietor's　net　revenue。　　　　　Tithes；　a　tax；　according　to　the　first　of　those　methods；　is　leveled　at　the　moment　of　abundance；　before　the　producer　has　in　any　shape　taken　possession　of　his　property。　The　rule；　according　to　which　tithes　are　established；　is　so　universal；　that　few　discussions　or　vexations　arise　from　it；　and　this　gives　it　a　great　appearance　of　equality。　The　collection　of　a　tax　in　kind　requires　a　great　number　of　clerks　and　warehouses；　and　hence　it　is　expensive；　but　this　inconvenience　might　be　repaid；　if　government；　after　the　collection；　kept　in　its　granaries　the　corn　delivered　to　it；　till　a　period　more　favourable　for　sale。　As　cultivators　generally　cannot　wait　for　this　period；　the　loss　suffered　by　a　premature　sale　would；　perhaps；　of　itself；　cover　all　the　charges　of　collection。　Combining　such　advantages；　a　national　impost　in　the　shape　of　tithes　has　seduced　many　politica