ABSTRACT
Taxes on consumption are, however, very far from being able to reach the revenue in a correct manner, by means of the expenditure. Housing is the slowest of all consumptions; nevertheless it is one, and rent represents its annual value. But the collection of a tax on housing rent is not at all like the remainder of consumption taxes; it has no advantages; it engenders a hateful inquisition; and in order to avoid stooping that low, taxes on windows and doors, on chimneys, and other stand-in taxes were invented. If a public calamity happens, a scarcity or even a state of embarrassment in trade, consumption still further diminishes; and the producer, compelled to dispose of his goods, pays the whole tax; till, no longer finding any profit in his labour, he abandons it entirely. On the other hand, when taxes on consumption have raised the price of every thing, industrious men, who form a numerous class among consumers.
