ART. III. Of the Expense of the Institutions for the Instruction of People of all Ages 330 PART IV. Of the Expense of supporting the Dignity of the Sovereign 342 Conclusion of the Chapter ib. CHAP. II. Of the Sources of the general or Public Revenue of the Society 343 PART I. Of the Funds or Sources of Revenue which may particularly belong to the Sovereign or Commonwealth ib. PART II. Of Taxes 347 ART. I. Taxes upon rent; Taxes upon the Rent of Land 348 Taxes which are proportioned, not to the Rent, but to the Produce of Land 352 Taxes upon the Rent of Houses 354 ART. II. Taxes upon Profit, or upon the Revenue arising from Stock 357 Taxes upon the Profit of particular Employments 359 APPENDIX to Articles I. and II.--Taxes upon the Capital Value of Lands, Houses, and Stock 362 ART. III. Taxes upon the Wages of Labour 365 ART. IV. Taxes which, it is intended, should fall indifferently upon every different Species of Revenue 366 Capitation Taxes 367 Taxes upon consumable Commodities 368 CHAP. III. Of Public Debts 385 SHORT ACCOUNT OF THE LIFE AND WRITINGS OF DR. ADAM SMITH Adam Smith, the celebrated author of 'An Inquiry into the Nature and Causes of the Wealth of Nations,' was born in the town of Kirkaldy, on the 5th of June 1723. His father, at an early period of life, practised as a writer to the signet in Edinburgh, and officiated as private secretary to the Earl of Loudon, during the time his Lordship was principal secretary of state in Scotland, and keeper of the great seal; but afterwards settled at Kirkaldy, where, for some time before his death, he held the office of comptroller of the customs. He died a few months before the birth of his son.