[Footnote 146-6: When an artist who earns $10,000 per annum appears in a country, the gross national income increases in a way similar to that in which it increases when a new commodity is found which would have a yearly increase of value equal to $10,000 over and above that of the raw material. Cost of production in the case of such a virtuoso is scarcely to be alluded to. Nearly his entire income, with the exception of his traveling expenses, etc., is net, and the greater portion of it _free_. An income tax would affect his hearers after as it did before, and in his income, find a completely new object. _Per contra_, see Saggi economici, I, 176 f.] [Footnote 146-7: For purposes of taxation, where a relative valuation is more the question than an absolute one, it would be sufficient to assume that every household consumed clothing, utensils, etc., in proportion to the rest of their income. Hence, these items might, unhesitatingly, be omitted altogether.] [Footnote 146-8: Mathematically demonstrated by _Fuoco_, Saggi economici, II, 102 ff.] [Footnote 146-9: The gross income of British Europe is estimated by _Pebrer_, Histoire financière et statistique générale de l'Empire Br., 1834, II, 90, at £514,823,059, viz.: agriculture, £246,600,000; mining, 21,400,000; manufactures, after deduction made of the raw material, £148,050,000; internal and coast trade, £51,975,060; foreign commerce and navigation, £34,398,059; banking, £4,500,000; interest from foreign countries, £4,500,000. By _Moreau de Jonnés_, Statist de la Gr. Br., 1837, I, 312, it is estimated at 18,000,000,000 francs, from which, however, the raw material used in industry is not deducted. The net income of Great Britain was estimated by Pitt, in 1799, at £135,000,000, of which £25,000,000 were received by landowners for rent, £25,000,000 by farmers, £5,000,000 were tithes, £3,000,000 from forests, canals, and mines, £6,000,000 from houses, £15,000,000 from state funds, £12,000,000 from foreign commerce, £28,000,000 from inland commerce and manufactures, £3,000,000 from fine arts, £80,000,000 from Scotland, £5,000,000 from foreign countries. (_Gentz_, Histor. Journ., 1799, I, 183 ff.) _Lowe_, England in its present Situation, 1822, p. 246, speaks of 255,000,000. About 1860, the incomes subject to taxation alone, that is, all above £100, amounted to 335,000,000. The remainder was certainly worth one-half of this. (Statist. Journ., 1864, 121.) _Baxter_, in 1867, assumed it to be £825,000,000. Compare _L. Levi_, on Taxation, 6.