_Taxes_, nature of, explained, 186. Impolicy of taxes on capital, 190. Taxes upon the transfer of property, 191. On whom the several kinds of taxes principally fall, 192. Objections to taxes on the transference of property, 192, 193. Effect of taxes on raw produce, 194. A rise of price in raw produce the only means by which the cultivator can pay the tax, 195. Such tax in fact paid by the consumer, 196-198. Tax on raw produce and on the necessaries of the labourer, raises the price of wages, 199. Objections against the taxation of the produce of land, considered and refuted, 201-224. Tithes, an equal tax, 225. Difference between them and a tax on raw produce, 226. Objections to them, 227-231. Tax on land, virtually a tax on rent, 232. They ought to be clear and certain, 233, 234. Effects of taxes on gold, considered, 247-261. Ground rents, not a fair subject of taxation, 267. Taxes on houses by whom ultimately borne, 266. Taxes on necessaries, virtually a tax on profits, 269, 270. Effects of taxation of profits considered, 270-284. Taxes upon luxuries, 314. Advantages and disadvantages of, 327-329. Supposed absurdities in taxation, explained and obviated, 315-317. Proper objects of taxation, 326. Observations on the taxation of other commodities than raw produce, 330. Effect of taxes to defray the interest of loans, 332-334. Remarks on the tax upon malt, and every other tax on raw produce, 346-353. Nature and operation of the poor-rate, 355-362. Examination of the inconveniences supposed to be sustained by the payment of taxes by the producer, 538-541. _Tithes_, nature of, 225. Are an equal tax, _ibid._ Difference between tithes and a tax on raw produce, 226. Tithes materially affect corn-rents, 227. They act as a bounty on importation, and therefore are injurious to landlords, 229, 230. Do not discourage cultivation, 237, 238. _Trade_, general causes of sudden changes in the channels of, 363-365. More particularly the commencement of war after a long peace, or vice versa, 365-368. The effects of such revulsions on agriculture, considered, 369-376. Observations on the carrying trade, 407. See _Foreign Trade_. U. _Utility_, essential to exchangeable value, 2. V.