There is a prevailing maxim that:

This maxim is most likely to be abused.

When a tax is laid on commodities consumed by the common people the following occurs:

Most commercial nations do not always have fertile land.

CICERO mentioned places with the greatest commerce in his time: Alexandria (Egypt), Colchus (Georgia), Tyre and Sidon (Lebanon), Andros (Greece), Cyprus, Pamphylia and Lycia (Turkey), Rhodes (Greece), Chios, Byzantium, Lesbos, Smyrna, Miletum, Coos.

Some natural necessities or disadvantages are favourable to industry.

The best taxes are such as are levied upon consumptions, especially on luxury because such taxes are least felt by the people.

But the most pernicious of all taxes are the arbitrary.

All poll-taxes are commonly arbitrary.

One of the chief causes of the destruction of the Roman state, was Constantine's change in taxation.

Some political writers say that since all taxes, as they pretend, fall ultimately on land, it were better to tax land and abolish every duty on consumptions.

How can he raise the price of his labour?

In taxation, the consequences of things are diametrically opposite to what we should intially expect.