But the general rule still holds good. In moderate governments there is an indemnity for the weight of the taxes, which is liberty. In despotic countries10 there is an equivalent for liberty, which is the lightness of the taxes.

　　In some monarchies in Europe there are particular provinces11 which from the very nature of their civil government are in a more flourishing condition than the rest. It is pretended that these provinces are not sufficiently taxed, because through the goodness of their government they are able to be taxed higher; hence the ministers seem constantly to aim at depriving them of this very government, whence a diffusive blessing is derived, which redounds even to the prince's advantage.

　　13. In what Government Taxes are capable of Increase. Taxes may be increased in most republics, because the citizen, who thinks he is paying himself, cheerfully submits to them, and moreover is generally able to bear their weight, from the nature of the government.

　　In a monarchy taxes may be increased, because the moderation of the government is capable of procuring opulence: it is a recompense, as it were, granted to the prince for the respect he shows to the laws. In despotic governments they cannot be increased, because there can be no increase of the extremity of slavery.

　　14. That the Nature of the Taxes is in Relation to the Government. A capitation is more natural to slavery; a duty on merchandise is more natural to liberty, by reason it has not so direct a relation to the person.

　　It is natural in a despotic government for the prince not to give money to his soldiers, or to those belonging to his court; but to distribute lands amongst them, and of course that there should be very few taxes. But if the prince gives money, the most natural tax he can raise is a capitation, which can never be considerable. For as it is impossible to make different classes of the contributors, because of the abuses that might arise thence, considering the injustice and violence of the government, they are under an absolute necessity of regulating themselves by the rate of what even the poorest and most wretched are able to contribute.

　　The natural tax of moderate governments is the duty laid on merchandise. As this is really paid by the consumer, though advanced by the merchant, it is a loan which the latter has already made to the former. Hence the merchant must be considered on the one side as the general debtor of the state, and on the other as the creditor of every individual. He advances to the state the duty which the consumer will sometime or other refund: and he has paid for the consumer the duty which he has advanced for the merchandise. It is therefore obvious that in proportion to the moderation of the government, to the prevalence of the spirit of liberty, and to the security of private fortunes, a merchant has it in his power to advance money to the state, and to pay considerable duties for individuals. In England a merchant lends really to the government fifty or sixty pounds sterling for every tun of wine he imports. Where is the merchant that would dare do any such thing in a country like Turkey? And were he so presumptuous, how could he do it with a crazy or shattered fortune?

　　15. Abuse of Liberty. To these great advantages of liberty it is owing that liberty itself has been abused. Because a moderate government has been productive of admirable effects, this moderation has been laid aside; because great taxes have been raised, they wanted to carry them to excess; and ungrateful to the hand of liberty, of whom they received this present, they addressed themselves to slavery, who never grants the least favour.

　　Liberty produces excessive taxes; the effect of excessive taxes is slavery; and slavery produces a diminution of tribute.

　　Most of the edicts of the eastern monarchs are to exempt every year some province of their empire from paying tribute.12 The manifestations of their wills are favours. But in Europe the edicts of princes are disagreeable even before they are seen, because they always make mention of their own wants, but not a word of ours.

　　From an unpardonable indolence in the ministers of those countries, owing to the nature of the government, and frequently to the climate, the people derive this advantage, that they are not incessantly plagued with new demands. The public expense does not increase, because the ministers do not form new projects: and if some by chance are formed, they are such as are soon executed. The governors of the state do not perpetually torment the people, for they do not perpetually. torment themselves. But it is impossible there should be any fixed rule in our finances, since we always know that we shall have something or other to execute, without ever knowing what it is.

　　It is no longer customary with us to give the appellation of a great minister to a wise dispenser of the public revenues, but to a person of dexterity and cunning, who is clever at finding out what we call the ways and means.

　　16. Of the Conquests of the Mahometans. It was this excess of taxes13 that occasioned the prodigious facility with which the Mahometans carried on their conquests. Instead of a continual series of extortions devised by the subtle avarice of the Greek emperors, the people were subjected to a simple tribute which was paid and collected with ease. Thus they were far happier in obeying a barbarous nation than a corrupt government, in which they suffered every inconvenience of lost liberty, with all the horror of present slavery.

　　17. Of the Augmentation of Troops. A new distemper has spread itself over Europe, infecting our princes, and inducing them to keep up an exorbitant number of troops. It has its redoublings, and of necessity becomes contagious. For as soon as one prince augments his forces, the rest of course do the same; so that nothing is gained thereby but the public ruin. Each monarch keeps as many armies on foot as if his people were in danger of being exterminated: and they give the name of peace14 to this general effort of all against all. Thus is Europe ruined to such a degree that were private people to be in the same situation as the three most opulent powers of this part of the globe, they would not have necessary subsistence. We are poor with the riches and commerce of the whole world; and soon, by thus augmenting our troops, we shall be all soldiers, and be reduced to the very same situation as the Tartars.15

　　Great princes, not satisfied with hiring or buying troops of petty states, make it their business on all sides to pay subsidies for alliances, that is, generally to throw away their money.

　　The consequence of such a situation is the perpetual augmentation of taxes; and the mischief which prevents all future remedy is that they reckon no more upon their revenues, but in waging war against their whole capital. It is no unusual thing to see governments mortgage their funds even in time of peace, and to employ what they call extraordinary means to ruin themselves — means so extraordinary indeed, that such are hardly thought of by the most extravagant young spendthrift.

　　18. Of an Exemption from Taxes. The maxim of the great eastern empires, of exempting such provinces as have very much suffered from taxes, ought to be extended to monarchical states. There are some, indeed, where this practice is established; yet the country is more oppressed than if no such rule took place; because as the prince levies still neither more nor less, the state becomes bound for the whole. In order to ease a village that pays badly, they load another that pays better; the former is not relieved, and the latter is ruined. The people grow desperate, between the necessity of paying for fear of exactions, and the danger of paying for fear of new burdens.

　　A well-regulated government ought to set aside, for the first article of its expense, a determinate sum to answer contingent cases. It is with the public as with individuals, who are ruined when they live up exactly to their income.

　　With regard to an obligation for the whole amongst the inhabitants of the same village, some pretend16 that it is but reasonable, because there is a possibility of a fraudulent combination on their side: but was it ever heard that, upon mere supposition, we are to establish a thing in itself unjust and ruinous to the state?

　　19. Which is more suitable to the Prince and to the People, the farming the Revenues, or managing them by Commission. The managing of the revenues by commission is like the conduct of a good father of a family, who collects his own rents himself with economy and order.

　　By this management of the revenues the prince is at liberty to press or to retard the levy of the taxes, either according to his own wants or to those of his people. By this he saves to the state the immense profits of the farmers, who impoverish it in a thousand ways. By this he prevents the people from being mortified with the sight of sudden fortunes. By this the public money passes through few hands, goes directly to the treasury, and consequently makes a quicker return to the people. By this the prince avoids an infinite number of bad laws extorted from him by the importunate avarice of the farmers, who pretend to offer a present advantage for regulations pernicious to posterity.

　　As the moneyed man is always the most powerful, the farmer renders himself arbitrary even over the prince himself; he is not the legislator, but he obliges the legislator to give laws.

　　I acknowledge that it is sometimes of use to farm out a new duty, for there is an art in preventing frauds, which motives of interest suggest to the farmers, but commissioners never think of. Now the manner of levying it being once established by the farmer, it may afterwards be safely entrusted to a commission. In England the management of the Excise and of the Post-office was borrowed from that of the farmers of the revenue.

　　In republics the revenues of the state are generally managed by commission. The contrary practice was a great defect in the Roman government.17 In despotic governments the people are infinitely happier where this management is established — witness Persia and China.18 The unhappiest of all are those where the prince farms out his sea-ports and trading cities. The history of monarchies abounds with mischiefs done by the farmers of the revenue.

　　Incensed at the oppressive extortions of the publicans, Nero formed a magnanimous but impracticable scheme of abolishing all kinds of imposts. He did not think of managing the revenues by commissioners, but he made four edicts:19 that the laws enacted against publicans, which had hitherto been kept secret, should be promulgated; that they should exact no claims for above a year backward; that there should be a pr?tor established to determine their pretensions without any formality; and that the merchants should pay no duty for their vessels. These were the halcyon days of that emperor.

　　20. Of the Farmers of the Revenues. When the lucrative profession of a farmer of the revenue becomes likewise a post of honour, the state is ruined. It may do well enough in despotic governments, where this employment is often times exercised by the governors themselves. But it is by no means proper in a republic, since a custom of the like nature destroyed that of Rome. Nor is it better in monarchies, nothing being more opposite to the spirit of this government. All the other orders of the state are dissatisfied; honour loses its whole value; the gradual and natural means of distinction are no longer respected; and the very principle of the government is subverted.

　　It is true indeed that scandalous fortunes were raised in former times; but this was one of the calamities of the Fifty Years' War. These riches were then considered as ridiculous; now we admire them.

　　Every profession has its particular lot. That of the tax-gatherers is wealth; and wealth is its own reward. Glory and honour fall to the share of that nobility who are sensible of no other happiness. Respect and esteem are for those ministers and magistrates whose whole life is a continued series of labour, and who watch day and night over the welfare of the empire.

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　　1. Plutarch, Notable Sayings of the Laced?monians.

　　2. This is what induced Charlemagne to make his excellent institution upon this head. See the fifth book of the Capitularies, art. 303.

　　3. This is the practice in Germany.

　　4. Pollux, viii. 10, art. 130.

　　5. Or 60 min?.

　　6. Tacitus, Annals, xiii. 31.

　　7. Father Du Halde, ii, p. 37.

　　8. History of the Tartars, part III, p. 290.

　　9. Being willing to trade with foreigners without having any communication with them, they have pitched upon two nations for that purpose — the Dutch for the commerce of Europe, and the Chinese for that of Asia; they confine the factors and sailors in a kind of prison, and lay such a restraint upon them as tires their patience.

　　10. In Russia the taxes are but small; they have been increased since the despotic power of the prince is exercised with more moderation. See the History of the Tartars, part II.

　　11. The Pays d'etats, where the states of the province assemble to deliberate on public affairs.

　　12. This is the practice of the emperors of China.

　　13. See in history the greatness, the oddity, and even the folly of those taxes. Anastasius invented a tax for breathing, ut quisque pro haustu ?ris penderet.

　　14. True it is that this state of effort is the chief support of the balance, because it checks the great powers.

　　15. All that is wanting for this is to improve the new invention of the militia established in most parts of Europe, and carry it to the same excess as they do the regular troops.

　　16. See A Treatise on the Roman Finances, 2, Paris, 1740.

　　17. C?sar was obliged to remove the publicans from the province of Asia, and to establish there another kind of regulation, as we learn from Dio, xlii. 6; and Tacitus, Annals, i. 76, informs us that Macedonia and Achaia, provinces left by Augustus to the people of Rome, and consequently governed pursuant to the ancient plan, obtained to be of the number of those which the emperor governed by his officers.

　　18. See Sir John Chardin's Travels through Persia, vi.

　　19. Tacitus, Annals, xiii. 51.