Adam Smith：The Wealth of Nations, Book V, Chapter II, Paragraph 2001

Such stamp duties as those in England upon cards and dice, upon newspapers and periodical pamphlets, etc. are properly taxes upon consumption; the final payment falls upon the persons who use or consume such commodities. Such stamp duties as those upon licences to retail ale, wine, and spiritous liquors, though intended, perhaps, to fall upon the profits of the retailers, are likewise finally paid by the consumers of those liquors. Such taxes, though called by the same name, and levied by the same officers, and in the same manner with the stamp duties above mentioned upon the transference of property, are, however, of a quite different nature, and fall upon quite different funds.

Source： https://www.gutenberg.org/ebooks/3300
Locator：Book V, Chapter II, paragraph 2001 · Verified：2026-10-19 · Verification：Exact match

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