السكر والرم والتبغ سلع ليست ضرورية للحياة بأي حال، وقد صارت محل استهلاك واسع جداً، ولذلك فهي أهداف مناسبة للغاية للفرض الضريبي.

“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.”Adam Smith — An Inquiry Into the Nature and Causes of the Wealth of Nations With a Life of the Author: Also a View of the Doctrine of Smith, Compared with that of the French Economists, with a Method of Facilitating the Study of His Works, from the French of M. Jariner (1843)