any return at all, then the case would be also the same or worse[1]: But if what is levyed as aforesaid, be only transferred from one hand to another, then we are only to consider whether the said Money or Commodities, are taken from an improving hand, and given to an ill Husband, or vice versa: As for example, suppose that Money by way of Tax, be taken from one who spendeth the same in superfluous eating and drinking; and delivered to another |[36]| who employeth the same, in improving of Land, in Fishing, in working of Mines, in Manufacture, &c. It is manifest, that such Tax is an advantage to the State whereof the said different Persons are Members: Nay, if Money be taken from him, who spendeth the same as aforesaid upon eating and drinking, or any other perishing Commodity; and the same transferred to one that bestoweth it on Cloaths; I say, that even in this case, the Commonwealth hath some little advantage; because Cloaths do not altogether perish so soon as Meats and Drinks: But if the same be spent in Furniture of Houses, the advantage is yet a little more; if in Building of Houses, yet more; if in improving of Lands; working of Mines, Fishing, &c. yet more; but most of all, in bringing Gold and Silver into the Country: Because those things are not only not perishable, but are esteemed for Wealth at all times, and every where: Whereas other Commodities which are perishable, or whose value depends upon the Fashion; or which are contingently scarce and plentiful, are wealth, but pro hic & nunc, as shall be[2] elsewhere said |[37]|.Taxing of new works a benefit to the Commonwealth.
In the next place if the People of any Country, who have not already a full employment, should be enjoyned or Taxed to work upon such Commodities as are Imported from abroad; I say, that such a Tax, also doth improve the Commonwealth.
Moreover, if Persons who live by begging, cheating,The taxing of Idlers. stealing, gaming, borrowing without intention of restoring; who by those ways do get from the credulous and careless, more than is sufficient for the subsistence of such Persons; I say, that although the State should have no present employment for such Persons, and consequently should be