indirectly as well as directly,
and have less power of relieving themselves, than any other order of the
state. And as they pay, as they certainly do, many of the taxes which
fall on the capital of the farmer and the wages of the labourer, as well
as those directly imposed on themselves; they must necessarily feel
it in the diminution of that portion of the whole produce, which under
other circumstances would have fallen to their share. But the degree
in which the different classes of society are affected by taxes, is
in itself a copious subject, belonging to the general principles of
taxation, and deserves a separate inquiry.

FOOTNOTES:

[Footnote 1: I cannot, however, agree with him in thinking that all land
which yields food must necessarily yield rent. The land which is
successively taken into cultivation in improving countries, may only pay
profits and labour. A fair profit on the stock employed, including, of
course, the payment of labour, will always be a sufficient inducement to
cultivate.]

[Footnote 2: Vol II. p. 124. Of this work a new and much improved
edition has lately been published, which is highly worthy the attention
of all those who take an interest in these subjects.]

[Footnote 3: Vol. I. p. 49.]

[Footnote 4: Vol IV. p. 134.]

[Footnote 5: Vol. III. p. 272.]

[Footnote 6: It is, however, certain, that if either these materials be
wanting, or the skill and capital necessary to work them up be prevented
from forming, owing to the insecurity of property, to any other cause,
the cultivators will soon slacken in their exertions, and the motives to
accumulate and to increase their produce, will greatly diminish. But in
this case there will be a very slack demand for labour; and, whatever
may be the nominal cheapness of provisions, the labourer will not really
be able to command such a portion of the necessaries of life, including,
of course, clothing, lodging, etc. as will occasion an increase of
population.]

[Footnote 7: I have supposed some check to the supply of the cotton
machinery in this case. If there was no check whatever, the effects wold
show themselves in excessive profits and excessive wages, without an
excess above the cost of production.]

[Footnote 8: Vol. iv. p. 35.]

[Footnote 9: The more general surplus here alluded to is meant to
include the profits of the farmer, as well as the rents of the landlord;
and, therefore, includes the whole fund for the support of t