The tax
is not levied in proportion to physical strength, size, or skill:
no more should it be levied in proportion to property.--What is
Property: Chapter II.
These observations are the more just because the principle which
it was their purpose to oppose to that of proportional assessment
has had its period of application. The proportional tax is much
later in history than liege-homage, which consisted in a simple
officious demonstration without real payment.
The second sort of taxes includes in general all those
designated, by a sort of antiphrasis, by the term INDIRECT, such
as taxes on liquor, salt, and tobacco, customs duties, and, in
short, all the taxes which DIRECTLY affect the only thing which
should be taxed,--product. The principle of this tax, whose name
is an actual misnomer, is unquestionably better founded in theory
and more equitable in tendency than the preceding: accordingly,
in spite of the opinion of the mass, always deceived as to that
which serves it as well as to that which is prejudicial to it, I
do not hesitate to say that this tax is the only normal one,
barring its assessment and collection, with which it is not my
purpose now to deal.
Pages:
510
511
512
513
514
515
516
517
518
519
520
521
522
523
524
525
526
527
528
529
530
531
532
533
534