# Sir Matthew Decker — The Wealth of Nations character guide

> Sir Matthew Decker in The Wealth of Nations by Adam Smith.

**Role:** minor

**Also known as:** Sir Matthew Decker, Decker

**First appearance:** 0054-v-of-bounties

## Who they are

Merchant and writer on trade cited by Smith.

## In the story

### [II: Of the Sources of the General or Public Revenue of the Society](https://www.betterreads.dev/discover/the_wealth_of_nations_se/chapters/ii-of-the-sources-of-the-general-or-public-revenue-of-the-society)

Quoted on the repeated accumulation of taxes on necessaries in the price of goods.

### [Article IV: Taxes Which, It Is Intended, Should Fall Indifferently Upon Every Different Species of Revenue](https://www.betterreads.dev/discover/the_wealth_of_nations_se/chapters/article-iv-taxes-which-it-is-intended-should-fall-indifferently-upon-every-different-species-of-revenue)

Cited for his observation that taxes on necessaries are repeated and accumulated multiple times in the price of goods.

### [Taxes Upon Consumable Commodities](https://www.betterreads.dev/discover/the_wealth_of_nations_se/chapters/taxes-upon-consumable-commodities)

Proposed a scheme to tax commodities through annual licenses for consumption, aiming to promote foreign trade by eliminating import and export duties.

## Links

- HTML: https://www.betterreads.dev/discover/the_wealth_of_nations_se/characters/sir_matthew_decker
- Book: https://www.betterreads.dev/discover/the_wealth_of_nations_se
- All characters: https://www.betterreads.dev/discover/the_wealth_of_nations_se/characters