TIIK WEALTH OK NATIONS.

895

Scotland than in England, not only on account of the smallerconsumption of the taxed commodities, butofthemuch greaterfacility of smuggling. In Ireland , the inferior ranks of peopleare still poorer than in Scotland , and many parts of the coun-try are almost as thinly inhabited. In Ireland , therefore, theconsumption of the taxed commodities might, in proportion tothe number of the people, be still less than in Scotland , andthe facility of smuggling nearly the same. In America andthe West Indies the white people, even of the lowest rank,are in much better circumstances than those of the same rankin England, and their consumption of all the luxuries in whichthey usually indulge themselves, is probably much greater.The blacks, indeed, who make the greater part of the inha-bitants both of the southern colonies upon the continent andof the West India islands, as they are in a state of slavery,are, no doubt, in a worse condition than the poorest peopleeither in Scotland or Ireland . We must not, however, uponthat account, imagine that they are worse fed, or that theirconsumption of articles which might be sub jected to moderateduties is less than that even of the lower ranks of people inEngland. In order that they may work well, it is the inte-rest of their master that they should be fed well and kept ingood heart, in the same manner as it is his interest that hisworking cattle should be so. The blacks accordingly havealmost everywhere their allowance of rum and ot molassesor spruce beer, in the samemanner as the white servants; andthis allowance would not probably be withdrawn, thoughthose articles should be subjected to moderate duties. Theconsumption ot the taxed commodities, therefore, in propor-tion to the number of inhabitants, would probably be as greatin America and the West Indies as in any part of the British empire. The opportunities of smuggling, indeed, would bemuch greater; America , in proportion to the extent of thecountry, being much more thinly inhabited than either Scot­ land or Ireland . If the revenue, however, which is at presentraised by the different duties upon malt, and malt liquors,were to be levied by a single duty upon malt, the opportu-nity of smuggling in the most important branch of the excisewould be almost entirely taken away; and if the duties ofcustoms, instead of being imposed upon almost all the diffe-rent articles of importation, were confined to a few of themost general use and consumption, and if the levying of thoseduties were subjected to the excise laws, the opportunity of