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Such refinements, under the odious name of luxury, have been severely arraigned by the moralists of every age; and it might perhaps be more conducive to the virtue, as well as happiness, of mankind, if all possessed the necessaries, and none the superfluities, of life. But in the present imperfect condition of society, luxury, though it may proceed from vice or folly, seems to be the only means that can correct the unequal distribution of property. The diligent mechanic, and the skilful artist, who have obtained no share in the division of the earth, receive a voluntary tax from the possessors of land; and the latter are prompted, by a sense of interest, to improve those estates, with whose produce they may purchase additional pleasures.
We can inform Jonathan what are the inevitable consequences of being too fond of glory;—<small>TAXES</small> upon every article which enters into the mouth, or covers the back, or is placed under the foot—taxes upon every thing which it is pleasant to see, hear, feel, smell, or taste—taxes upon warmth, light, and locomotion—taxes on every thing on earth, and the waters under the earth—on every thing that comes from abroad, or is grown at home—taxes on the raw material—taxes on every fresh value that is added to it by the industry of man—taxes on the sauce which pampers man's appetite, and the drug that restores him to health—on the ermine which decorates the judge, and the rope which hangs the criminal—on the poor man's salt, and the rich man's spice—on the brass nails of the coffin, and the ribands of the bride—at bed or board, couchant or levant, we must pay:—The schoolboy whips his taxed top—the beardless youth manages his taxed horse, with a taxed bridle on a taxed road:—and the dying Englishman pouring his medicine, which has paid 7 per cent., into a spoon that has paid 15 per cent.—flings himself back upon his chintz-bed which has paid 22 per cent.—makes his will on an eight pound stamp, and expires in the arms of an apothecary who has paid a license of an hundred pounds for the privilege of putting him to death. His whole property is then immediately taxed from 2 to 10 per cent. Besides the probate, large fees are demanded for burying him in the chancel; his virtues are handed down to posterity on taxed marble; and he is then gathered to his fathers,—to be taxed no more.
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