Sugar, rum, and tobacco, are commodities which are nowhere necessaries of life, which are become objects of almost universal consumption, and which are, therefore, extremely proper subjects of taxation.

糖、朗姆酒和烟草是在任何地方都不是生活必需品的商品，它们几乎成为普遍消费的对象，因此是非常适当的征税对象。

Salt is a very ancient and a very universal subject of taxation. It was taxed among the Romans, and it is so at present in, I believe, every part of Europe.

盐是一种非常古老且非常普遍的征税对象。它在罗马人中被征税，我相信目前在欧洲的每个地方都是如此。

But it ought to be remembered, that when the wisest government has exhausted all the proper subjects of taxation, it must, in cases of urgent necessity, have recourse to improper ones.

但应该记住，当最明智的政府已经用尽所有适当的征税对象时，它必须在紧急需要的情况下求助于不适当的对象。

Though, in many different countries of Europe, taxes have been imposed upon the rent of houses, I do not know of any in which ground-rents have been considered as a separate subject of taxation.

尽管在欧洲的许多不同国家，都对房屋租金征税，但我不知道有哪个国家将地租视为单独的征税对象。