their fitness or unfitness must be decided by a much wider inquiry, into which it is not the object of this volume to enter. Taxes are essential for the security both of liberty and property, and the evils which have been mentioned may be the least amongst those which might have been chosen. It is, however, important that the various effects of every tax should be studied, and that those should be adopted which, upon the whole, are found to give the least check to the productive industry of the country.
(422.) In inquiring into the effect produced, or to be apprehended from any particular mode of taxation, it is necessary to examine a little into the interests of the parties who approve of the plan in question, as well as of those who object to it. Instances have occurred where the persons paying a tax into the hands of government have themselves been adverse to any reduction. This happened in the case of one class of calico-printers, whose interest really was injured by a removal of the tax on the printing: they received from the manufacturers, payment for the duty, about two months before they were themselves called on to pay it to government; and the consequence was, that a considerable capital always remained in their hands. The evidence which states this circumstance is well calculated to promote a reasonable circumspection in such inquiries.
"I have certainly heard of such an opposition, and am not surprised at it. There are a very few individuals
