The Wealth of Nations by Part 5 Chapter 2 Page 180

the actual state of tillage to raise the price of that necessary article, produces all the like bad effects, and instead of affording any revenue, frequently occasions a very great expense to government. The high duties upon the importation of foreign corn, which in years of moderate plenty amount to a prohibition, and the absolute prohibition of the importation either of live cattle or of salt provisions, which takes place in the ordinary state of the law, and which, on account of the scarcity, is at present suspended for a limited time with regard to Ireland and the British plantations, have all the bad effects of taxes upon the necessaries of life, and produce no revenue to government.

Nothing seems necessary for the repeal of such regulations but to convince the public of the futility of that system in consequence of which they have been established.