ABSTRACT

… I approve … very much of your Premium; but why limit so much the Discourse of the Memorialists by taking it for granted as a certain Truth, that all Taxes fall upon the Proprietors of Land? You know, that no Government in any Age or any Country of the World, ever went upon that Supposition: Taxes have always been supposed to rest upon those who pay them by consuming the Commodity; and this universal Practice joined to the obvious Appearances of things leaves at least room for Doubt. Perhaps it would not have been amiss to have proposed the Question itself as an Object of Dispute.