For this reason, as it is usual in Great-Britain, to consider the King's speech, as the speech of the ministry, it may be right here to consider this act as the act of a party.—Perhaps I should speak more properly if I was to use another term.—
There are two ways of laying taxes.—One is by imposing a certain sum on particular kinds of property, to be paid by the user or consumer, or by taxing the person at a certain sum; the other is, by imposing a certain sum on particular kinds of property to be paid by the seller.
When a man pays the first sort of tax, he knows with certainty that he pays so much money for a tax. The consideration for which he pays it is remote, and it may be does not occur to him. He is sensible too that he is commanded and obliged to pay it as a tax; and therefore people are apt to be displeased with this sort of tax.
The other sort of tax is submitted to in a very different manner. The purchaser of any article very seldom reflects that the seller raises his price so as to indemnify him for the tax he has paid. He knows the prices of things are continually fluctuating, and if he thinks about the tax, he thinks at the same time in all probability, that he might have paid as much, if the article he buys had not been taxed. He gets something visible and agreeable for his money, and tax and price are so confounded together, that he cannot separate, or does not chuse to take the trouble of separating them.
This mode of taxation therefore is the mode suited to arbitrary and oppressive governments. The love of liberty is so natural to the human heart, that unfeeling tyrants think themselves obliged to accommodate their schemes as much as they can to the appearance of justice and reason, and to deceive those whom they resolve to destroy or oppress, by presenting to them a miserable picture of freedom, when the inestimable original is lost.
This policy did not escape the cruel and rapacious Nero. That monster, apprehensive that his crimes might endanger his authority and life, thought proper to do some popular acts to secure the obedience of his subjects. Among other things, says[32] Tacitus, "he remitted the twenty-fifth part of the price on the sale of slaves, but rather in shew than reality; for the seller being ordered to pay it, it became a part of the price to the buyer."
This is the reflection of the judicious historian: but the deluded people gave their infamous emperor full credit for his false generosity. Other nations have been treated in the same manner the Romans were. The honest industrious Germans who are settled in different parts of this continent can inform us, that it was this sort of tax that drove them from their native land to our woods, at that time the seats of perfect and undisturbed freedom.
Their princes inflamed by the lust of power and the lust of avarice, two furies, that the more hungry they grow, transgressed the bounds, they ought in regard to themselves, to have observed. To keep up the deception in the minds of subjects "there must be," says a very learned author[33] "some proportion between the impost and the value of the commodity; wherefore there ought not to be an excessive duty upon merchandizes of little value. There are countries in which the duty exceeds seventeen or eighteen times the value of the commodity. In this case the prince removes the illusion. His subjects plainly see they are dealt with in an unreasonable manner, which renders them most exquisitely sensible of their slavish situation."
From hence it appears that subjects may be ground down into misery by this sort of taxation as well as the other. They may be as much impoverished if their money is taken from them in this way, as in the other; and that it will be taken, may be more evident, by attending to a few more considerations.