Taxation is altogether a different sort of subject in this sense — being altogether a matter of appointment to be judged of by the state in the form of a deliberate scheme; whereas in almost the whole of the other parts of political economy we are investigating natural growths. Trade etc. goes on best when left alone. Now taxation is necessary because no one would naturally tax themselves. At any rate the results wd. be naturally small if they did. But again it may be said that tho’ taxation is arbitrary, results are not, but you cannot make them not feel the results and not in free industry as a consequence/of that* taxation in a particular way.


Optional Function Custom Duty Definite Principle Alcoholic Liquor Moral Axiom 
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© R. D. Collison Black and Rosamond Könekamp 1977

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  • R. D. Collison Black

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