THE WEALTH OF NATIONS.

G79

iu most cases be both made and maintained by a small tollupon the carriages which make use of them : a harbour, bya moderate port-duty upon the tonnage of the shippiugwhich load or unload in it. The coinage, another institutionfor facilitating commerce, in many countries, not only defraysits own expense, but affords a small revenue or seignorageto the sovereign. The post-oflice, another institution for thesame purpose, over and above defraying its own expense,allords in almost all countries a very considerable revenue tothe sovereign.

When the carriages which pass over a highway or abridge, and the lighters which sail upon a navigable canal,pay toll in proportion to their weight or their tonnage, theypay for the maintenance of those public works exactly inproportion to the w r ear and tear which they occasion of them.It seems scarce possible to invent a more equitable way ofmaintaining such works. This tax or toll too, though it isadvanced by the carrier, is finally paid by the consumer, towhom it must always be charged in the price of the goods.As the expense of carriage, however, is very much reducedby means of such public works, the goods, notwithstandingthe toll, come cheaper to the consumer than they could other-wise have done; their price not being so much raised bythe toll, as it is lowered by the cheapness of the carriage.The person who finally pays this tax, therefore, gains by theapplication, more than he loses by the payment of it. Hispayment is exactly in proportion to his gain. It is in realityuo more than a part of that gain which he is obliged to giveup in order to get the vest. It seems impossible to imaginea more equitable method of raising a tax.

When the toll upon carriages of luxury, upon coaches,post-chaises, &c. is made somewhat higher in proportion totheir weight, than upon carriages of necessary use, such ascarts, waggons, See. the indolence and vanity of the rich isroade to contribute in a very easy manner to the relief of thepoor, by rendering cheaper the transportation of heavy goods

t(> wi * lc ^^^ ei ' ent parts of the country.

When high-roads, bridges, canals, See. are in this mannermade and supported by the commerce which is carried on bymeans of them, they can be made only where that commercerequires them, and consequently where it is proper to makethem. Their expense too, their grandeur and magnificence,lnust be suited to what that commerce can afford to pay.