The Wealth of Nations_ Books 4-5 - Adam Smith [368]
1. Tythes a very unequal tax, and a discouragement to improvement,
2. Operation of tax on house rent, payable by the tenant, 433. A proportionable tax on houses, the best source of revenue, 435. How far the revenue from stock is a proper object of taxation, 440. Whether interest of money is proper for taxation, 440 – 41. How taxes are paid at Hamburgh, 443. In Switzerland,
444. Taxes upon particular employments, 445. Poll taxes, 450. Taxes, badges of liberty, ib. Taxes upon the transfer of property, 451 – 2. Stamp duties, 454. On whom the several kinds of taxes principally fall, 456. Taxes upon the wages of labour, 458. Capitations, 462. Taxes upon consumable commodities, 465. Upon necessaries, ib. Upon luxuries, ib. Principal necessaries taxed, 469. Absurdities in taxation, 469 – 70. Different parts of Europe very highly taxed, 470. Two different methods of taxing consumable commodities, 471. Sir Matthew Decker’s scheme of taxation considered, 472. Excise and customs,
473. Taxation sometimes not an instrument of revenue, but of monopoly, 477. Improvements of the customs suggested, 478. Taxes paid in the price of a commodity little adverted to, 492. On luxuries, the good and bad properties of, 493. Bad effects of farming them out,
500. How the finances of France might be reformed, 502 – 3. French and English systems of taxation compared, 503 – 4. New taxes always generate discontent, 521. How far the British system of taxation might be applicable to all the different provinces of the empire, 535 – 6. Such a plan might speedily discharge the national debt, 541.
Tea, great importation and consumption of that drug in Britain, 309.
Teachers, in universities, tendency of endowments to diminish their application, 349. The jurisdictions to which they are subject, little calculated to quicken their diligence, 350. Are frequently obliged to gain protection by servility, 351. Defects in their establishments, 351 – 52. Teachers among the ancient Greeks and Romans, superior to those of modern times, 359 – 60. Circumstances which draw good ones to, or drain them from, the universities, 399 – 400. Their employment naturally renders them eminent in letters, 402.
Tenures, feudal, general observations on, 434. Described, 485.
Theology, monkish, the complexion of, 359 – 60.
Tin, average rent of the mines of, in Cornwall, 274. Yield a greater profit to the proprietors than the silver mines of Peru, ib. Regulations under which tin-mines are worked, 275.
Tobacco, the culture of, why restrained in Europe, 262. Not so profitable an article of cultivation in the West Indies as sugar, ib. The amount and course of the British trade with, explained, 473. The whole duty upon, drawn back on exportation, 79. Consequences of the exclusive trade Britain enjoys with Maryland and Virginia in this article, 176 – 7.
Tolls, for passage over roads, bridges, and navigable canals, the equity of, shown, 311 – 12. Upon carriages of luxury, ought to be higher than upon carriages of utility, 312. The management of turnpikes often an object of just complaint, 313 – 14. Why government ought not to have the management of turnpikes, 315, 491.
Tonnage and poundage, origin of those duties, 474 – 5.
Tontine in the French finances, what, with the derivation of the name, 518. Toulouse, salary paid to a counsellor or judge in the parliament, of, 307.
Towns, the places where industry is most profitably exerted, 229. The spirit of combination prevalent among manufacturers, 229, 232–3. According to what circumstances the general character of the inhabitants, as to industry, is formed, 435. The reciprocal nature of the trade between them and the country, explained, 479. Subsist on the surplus produce of the country, 480. How first formed, 481. Are continual fairs, ib. The original poverty and servile state