Til E WEALTH OK NATIONS.

841

fcrior ranks; than either those which fall indifferently uponthe whole annual produce, or those which fall chiefly uponthe larger portion of it. The excise upon the materials andmanufacture of home-made fermented and spirituous liquorsis accordingly, of all the different taxes upon expense, by farthe most productive; and this branch of the excise fails verymuch, perhaps principally, upon the expense of the commonpeople. In the year which ended on the 5th of July, 1775,the gross produce of this branch of the excise amounted to3,341,837/. 9a. 9d.

It must always be remembered, however, that it is theluxurious and not the necessary expense of the inferior ranksof people that ought ever to be taxed. The final payment ofany tax upon their necessary expense would fall altogetherupon the superior ranks of people; upon the smaller portionof the annual produce, and not upon the greater. Such a taxmust in all cases either raise the wages of labour, or lessen thedemand for it. It could not raise the wages of labour, with-out throwing the final payment of the tax upon the superiorrauks of people. It could not lessen the demand for labour,without lessening the annual produce of the land and labourof the country, the fund upon which all taxes must be finallypaid. Whatever might be the state to which a tax of thiskind reduced the demand for labour, it must always raisewages higher than they otherwise would be in that state; andthe final payment of this enhancement of wages must in allcases fall upon the superior ranks of people.

Fermented liquors brewed, and spirituous liquors distilled,not for sale but for private use, are not in Great Britain liableto any duties of excise. This exemption, of which the objectis to save private families from the odious visit and exami-nation of the tax-gatherer, occasions the burden of those du-ties to fall frequently much lighter upon the rich than uponthe poor. It is not, indeed, very common to distil for privateuse, though it is done sometimes. But in the country, manymiddling and almost all rich and great families brew theirown beer. Their strong beer, therefore, costs them eightshillings a barrel less than it costs the common brewer, whomust have his profit upon the tax, as well as upon all the otherexpense which he advances. Such families, therefore, mustdrink their beer at least nine or ten shillings a barrel cheaperthan any liquor of the same quality can be drank by thecommon peqple, to whom it is everywhere more convenient

3 H