Adam Smith 1776, Wealth of Nations, Book 5; Chapter 2.2.4, Taxes which, it is intended, should fall indifferently upon every different Species of Revenue
The taxes which, it is intended, should fall indifferently upon every different species of revenue, are capitation taxes, and taxes upon consumable commodities. These must be paid indifferently from whatever revenue the contributors may possess; from the rent of their land, from the profits of their stock, or from the wages of their labour.
