THE WEALTH OF NATIONS.

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dity, of which the price was enhanced by a particular taximmediately imposed upon it.

First, It might always be known with great exactness howfar the price of such a commodity could be enhanced by sucha tax: but how far the general enhancement of the price oflabour might aifect that of every different commodity aboutwhich labour was employed, could never be known with anytolerable exactness. It would be impossible, therefore, toproportion with any tolerable exactness the tax upon everyforeign, to this enhancement of the price of every homecommodity.

Secondly, Taxes upon the necessaries of life have nearlythe same effect upon the circumstances of the people as apoor soil and a bad climate. Provisions are thereby rendereddearer in the same manner as if it required extraordinary la-bour and expense to raise them. As in the natural scarcity*arising from soil and climate, it would be absurd to directthe people in what manner they ought to employ their capi-tals and industry, so is it likewise in the artificial scarcityarising from such taxes. To be left to accommodate, as wellas they could, their industry to their situation, and to findout those employments in which, notwithstanding their un-favourable circumstances, they might have some advantageeither in the home or in the foreign market, is what in bothcases would evidently be most for their advantage. To laya new tax upon them, because they are already overburdenedwith taxes, and because they already pay too dear for the.necessaries of life, to make them likewise pay too dear forthe greater part of other commodities, is certainly a most ab-surd way of making amends.

Such taxes when they have grown up to a certain height,are a curse equal to the barrenness of the earth and the in-clemency of the heavens; and yet it is in the richest andmost industrious countries that they have been most gene-rally imposed. No other countries could support so great adisorder. As the strongest bodies only can live and enjoyhealth, under an unwholesome regimen; so the nations onlythat in every sort of industry have the greatest natural andacquired advantages, can subsist and prosper under suchtaxes. Holland is the country in Europe in which theyabound most, and which from peculiar circumstances conti-nues to prosper, not by means of them, as lias been most ab-surdly supposed, but in spite of them.