will be paid by the client; and, contrariwise tor the situations where those versatilities are high Assuming the vender is a serious rm, the taxation rate is dispersed over the elements of creation relying upon the exibilities thereof; this incorporates laborers [as lower compensation}, capital nancial backers [as misfortune to investors}, landowners {as lower rents}, business people (as lower wages of ad ministration} and clients [as greater costsl