Changes

'''1. Excises may only tax luxuries'''

'''1. Excises may only tax luxuries'''

"The duties of excise are imposed briefly upon goods of home produce destined for home consumption. They are imposed only upon '''a few sorts''' of goods of the most general use. There can never be any doubt either concerning the goods which are subject to those duties, or concerning the particular duty which each species of goods is subject to. They fall almost altogether upon what I call '''luxuries''', excepting always the four duties above mentioned, upon salt soap, leather, candles, and, perhaps, that upon green glass."  [Book V, Ch. 2, Para. V.2.164]

"The duties of excise are imposed briefly upon goods of home produce destined for home consumption. They are imposed only upon '''a few sorts''' of goods of the most general use. There can never be any doubt either concerning the goods which are subject to those duties, or concerning the particular duty which each species of goods is subject to. They fall almost altogether upon what I call '''luxuries''', excepting always the four duties above mentioned, upon salt, soap, leather, candles, and, perhaps, that upon green glass."  [Book V, Ch. 2, Para. V.2.164]