The Wealth of Nations

xml:lang="fr">Memoires concernant les Droits, etc. tom. i. p. 154. ↩

Memoires concernant les Droits, etc. tom. i. p. 157. ↩

Memoires concernant les Droits, etc. tom. i. p. 223, 224, 225. ↩

Ed. 1 reads “or the mortgage.” ↩

Ed. 1 reads “give only.” ↩

Ed. 1 does not contain “neat.” ↩

The word is used in its older sense, equivalent to the modern “pamphlets.” See Murray, Oxford English Dictionary, s.v. ↩

Ed. 1 does not contain “in proportion to the tax.” ↩

Ed. 1 does not contain “in that proportion.” ↩

Memoires concernant les Droits, etc. tom. ii. p. 108. ↩

Memoires concernant les Droits, tom. iii really i p. 87. ↩

Above, here through here. ↩

“Was supposed to be” is equivalent to “was nominally but not really.” ↩

Eds. 1 and 2 read “a real tax of five shillings in the pound upon the salaries of offices which exceeded a hundred pounds a year; those of the judges and a few others less obnoxious to envy excepted.” Under 31 Geo. II, c. 22, a tax of 1s. in the pound was imposed on all offices worth more than £100 a year, naval and military offices excepted. The judges were not excepted, but their salaries were raised soon afterwards. See Dowell, History of Taxation and Taxes, vol. ii, pp. 135⁠–⁠136. The 6d. seems a mistake; the 5s. is arrived at by adding the 4s. land tax (which was “real” in the case of offices) and the 1s. ↩

The first of these is under 1 W. and M., sess. 1, c. 13. ↩

1 W. and M., sess. 2, c. 7, § 2. ↩

Under 1 W. and M., c. 13, § 4, serjeants, attorneys and proctors, as well as certain other classes, were to pay 3s. in the pound on their receipts. Under 1 W. and M., sess. 2, c. 7, § 2, attorneys and proctors and others were to pay 20s. in addition to the sums already charged. Under 2 W. and M., sess. 1, c. 2, § 5, serjeants-at-law were to pay £15, apparently in addition to the 3s. in the pound. Under 3 W. and M., c. 6, the poundage charge does not appear at all. The alterations were doubtless made in order to secure certainty, but purely in the interest of the government, which desired to be certain of getting a fixed amount. Under the Land Tax Act of 8 and 9 W. III, c. 6, § 5, serjeants, attorneys, proctors, etc., are again charged to an income tax. ↩

Ed. 1 reads “portion.” ↩

Mémoires, tom. ii, p. 421. ↩

Dr. John Arbuthnot, in his Tables of Ancient Coins, Weights and Measures, 2nd ed., 1754, p. 142, says that linen was not used among the Romans, at least by men, till about the time of Alexander Severus. ↩

In Lectures, p. 179, and above in ed. i, vol. i, p. 430, note, beer seems to be regarded as a necessary of life rather than a luxury. ↩

See Book I, Chap. VIII. ↩

1 Geo. III, c. 7. ↩

Leather is Decker’s example, Essay on the Decline of the Foreign Trade, 2nd ed., 1750, pp. 29, 30. See also p. 10. ↩

See Dowell, History of Taxation and Taxes, 1884, vol. iv, pp. 318, 322, 330. ↩

Saxby, British Customs, p. 307. 8 Ann., c. 4; 9 Ann., c. 6. ↩

Above, here. ↩

Memoires concernant les Droits, etc. p. 210, 211 and 233. See below, here. ↩

Le Reformateur, Amsterdam, 1756. Garnier in his note on this passage, Recherches, etc., tom. iv, p. 387, attributes this work to Clicquot de Blervache, French Inspector-general of Manufactures and Commerce, 1766⁠–⁠90, but later authorities doubt or deny Clicquot’s authorship. See Jules de Vroil, Étude sur Clicquot-Blervache, 1870, pp. xxxi-xxxiii. ↩

De Divinatione, ii, 58, “Sed nescio quomodo nihil tam absurde dici potest quod non dicatur ab aliquo philosophorum.” ↩

Essay on the Causes of the Decline of the Foreign Trade, 2nd ed., 1750, pp. 78⁠–⁠163. ↩

Eds. 1⁠–⁠3 read “was.” ↩

Eds. 1 and 2 read “which.” ↩

Eds. 1⁠–⁠3 read “was.” ↩

Above, here and here. ↩

Gilbert, Treatise on the Court of Exchequer, 1758, p. 224, mentions a Book of Rates printed in 1586. Dowell, History of Taxation and Taxes, 1884, vol. i, pp. 146, 165, places the beginning of the system soon after 1558. ↩

C. 23. ↩

2 and 3 Ann., c. 9; 3 and 4 Ann., c. 5. ↩

21 Geo. II, c. 2. ↩

32 Geo. II, c. 10, on tobacco, linen, sugar and other grocery, except currants, East India goods (except coffee and raw silk), brandy and other spirits (except colonial rum), and paper. ↩

Ed. 1 reads, more intelligibly, “later.” Another example of this unfortunate change occurs below, here. ↩

Above, here, written after the present