THE WEALTH Of NATIONS.

849

the case in Ireland , such absentees may derive a great re-venue from the protection of a government to the supportof which they do not contribute a single shilling. Thisinequality is likely to be greatest in a country of which thegovernment is in some respects subordinate and dependentupon that of some other. The people who possess the mostextensive property in the dependent will, in this case,generally choose to live in the governing country. Ire-land is precisely in this situation, and we cannot thereforewonder that the proposal of a tax upon absentees should beso very popular in that country. It might, perhaps, be alittle dillicult to ascertain either what sort, or what degree ofabsence would subject a man to be taxed as an absentee, orat what precise time the tax should either begin or end. Ifyou except, however, this very peculiar situation, any inequa-lity in the contribution of individuals, which can arise fromsuch taxes, is much more than compensated by the very cir-cumstance which occasions that inequality; the circumstancethat every man’s contribution is altogether voluntary; it beingaltogether in his power either to consume or not to consumethe commodity taxed. Where such taxes, therefore, are pro-perly assessed and upon proper commodities, they are paidwith less grumbling than any other. When they are ad-vanced by the merchant or manufacturer, the consumer, whofinally pays them, soon comes to confound them with the priceof the commodities, and almost forgets that he pays any tax.

Such taxes are or may be perfectly certain, or may be as-sessed so as to leave no doubt concerning either what oughtto be paid, or when it ought to be paid ; concerning eitherthe quantity or the time of payment. Whatever uncertaintythere may sometimes be, either in the duties of customs inGreat Britain , or in other (Juties of the same kind in othercountries, it cannot arise from the nature of those duties, butfrom the inaccurate or unskilful manner in which the lawthat imposes them is expressed.

Taxes upon luxuries generally are, and always may be,paid piece-meal, or in proportion as the contributors haveoccasion to purchase the goods upon which they are imposed.In the time and mode of payment they are, or may be, of alltaxes the most convenient. Upon the whole, such taxestherefore, are, perhaps, as agreeable to the three first of thefour general maxims concerning taxation, as any other. Theyoffendi n every respect against the fourth.