ABSTRACT
BOOK IV. TAXES ON ARTICLES OF CONSUMPTION
OTHER THAN EATABLES, DRINKS, AND TOBACCO.
CHAPTER I.
Introductory Part THE taxes comprised in the list at the head of this chapter stand in the order in which they were imposed. Some of them, more particularly, those on leather, soap, paper and bricks, affect manufactured articles which form in themselves the raw material for other important industries. Some have a peculiar importance as taxes on necessaries of life in this country-candles, for light; leather, for shoes ; soap, for cleanliness and health-and have the same operation in increasing the price of labour as a tax on salt. The taxes on bricks, tiles, stone, slates and glass, have all the same operation as a tax on timber, or any other material for houses; while those on paper, newspapers and advertisements have a special bearing on the diffusion of knowledge. In short, many of these taxes present features of peculiar
interest when studied from a particular point of view or from several different points of view, alone or in combination with one or more other taxes. In this chapter, however, these taxes are combined for consideration as a class of indirect taxes, viz. taxes on manufactures.
