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equal　to　the　amount　of　both　those　taxes；　the　superior　ranks　of

people　might　not　be　more　burdened　than　they　are　at　present。　Many

individuals　no　doubt　would；　on　account　of　the　great　inequalities

with　which　the　taille　is　commonly　assessed　upon　the　estates　and

tenants　of　different　individuals。　The　interest　and　opposition　of

such　favoured　subjects　are　the　obstacles　most　likely　to　prevent

this　or　any　other　reformation　of　the　same　kind。　Secondly；　by

rendering　the　gabelle；　the　aides；　the　traites；　the　taxes　upon

tobacco；　all　the　different　customs　and　excises；　uniform　in　all

the　different　parts　of　the　kingdom；　those　taxes　might　be　levied

at　much　less　expense；　and　the　interior　commerce　of　the　kingdom

might　be　rendered　as　free　as　that　of　England。　Thirdly；　and

lastly；　by　subjecting　all　those　taxes　to　an　administration　under

the　immediate　inspection　and　direction　of　government；　the

exorbitant　profits　of　the　farmers…general　might　be　added　to　the

revenue　of　the　state。　The　opposition　arising　from　the　private

interest　of　individuals　is　likely　to　be　as　effectual　for

preventing　the　two　last　as　the　first…mentioned　scheme　of

reformation。

　　　　　The　French　system　of　taxation　seems；　in　every　respect；

inferior　to　the　British。　In　Great　Britain　ten　millions　sterling

are　annually　levied　upon　less　than　eight　millions　of　people

without　its　being　possible　to　say　that　any　particular　order　is

oppressed。　From　the　collections　of　the　Abbe　Expilly；　and　the

observations　of　the　author　of　the　Essay　upon　legislation　and

commerce　of　corn；　it　appears　probable　that　France；　including　the

provinces　of　Lorraine　and　Bar；　contains　about　twenty…three　or

twenty…four　millions　of　people　three　times　the　number　perhaps

contained　in　Great　Britain。　The　soil　and　climate　of　France　are

better　than　those　of　Great　Britain。　The　country　has　been　much

longer　in　a　state　of　improvement　and　cultivation；　and　is；　upon

that　account；　better　stocked　with　all　those　things　which　it

requires　a　long　time　to　raise　up　and　accumulate；　such　as　great

towns；　and　convenient　and　well…built　houses；　both　in　town　and

country。　With　these　advantages　it　might　be　expected　that　in

France　a　revenue　of　thirty　millions　might　be　levied　for　the

support　of　the　state　with　as　little　inconveniency　as　a　revenue　of

ten　millions　is　in　Great　Britain。　In　1765　and　1766；　the　whole

revenue　paid　into　the　treasury　of　France；　according　to　the　best；

though；　I　acknowledge；　very　imperfect；　accounts　which　I　could　get

of　it；　usually　run　between　308　and　325　millions　of　livres；　that

is；　it　did　not　amount　to　fifteen　millions　sterling；　not　the　half

of　what　might　have　been　expected　had　the　people　contributed　in

the　same　proportion　to　their　numbers　as　the　people　of　Great

Britain。　The　people　of　France；　however；　it　is　generally

acknowledged；　are　much　more　oppressed　by　taxes　than　the　people　of

Great　Britain。　France；　however；　is　certainly　the　great　empire　in

Europe　which；　after　that　of　Great　Britain；　enjoys　the　mildest　and

most　indulgent　government。

　　　　　In　Holland　the　heavy　taxes　upon　the　necessaries　of　life　have

ruined；　it　is　said；　their　principal　manufactures；　and　are　likely

to　discourage　gradually　even　their　fisheries　and　their　trade　in

shipbuilding。　The　taxes　upon　the　necessaries　of　life　are

inconsiderable　in　Great　Britain；　and　no　manufacture　has　hitherto

been　ruined　by　them。　The　British　taxes　which　bear　hardest　on

manufactures　are　some　duties　upon　the　importation　of　raw

materials；　particularly　upon　that　of　raw　silk。　The　revenue　of　the

states…general　and　of　the　different　cities；　however；　is　said　to

amount　to　more　than　five　millions　two　hundred　and　fifty　thousand

pounds　sterling；　and　as　the　inhabitants　of　the　United　Provinces

cannot　well　be　supposed　to　amount　to　more　than　a　third　part　of

those　of　Great　Britain；　they　must；　in　proportion　to　their　number；

be　much　more　heavily　taxed。

　　　　　After　all　the　proper　subjects　of　taxation　have　been

exhausted；　if　the　exigencies　of　the　state　still　continue　to

require　new　taxes；　they　must　be　imposed　upon　improper　ones。　The

taxes　upon　the　necessaries　of　life；　therefore；　the　wisdom　of　that

republic　which；　in　order　to　acquire　and　to　maintain　its

independency；　has；　in　spite　of　its　great　frugality；　been　involved

in　such　expensive　wars　as　have　obliged　it　to　contract　great

debts。　The　singular　countries　of　Holland　and　Zeeland；　besides；

require　a　considerable　expense　even　to　preserve　their　existence；

or　to　prevent　their　being　swallowed　up　by　the　sea；　which　must

have　contributed　to　increase　considerably　the　load　of　taxes　in

those　two　provinces。　The　republican　form　of　government　seems　to

be　the　principal　support　of　the　present　grandeur　of　Holland。　The

owners　of　great　capitals；　the　great　mercantile　families；　have

generally　either　some　direct　share　or　some　indirect　influence　in

the　administration　of　that　government。　For　the　sake　of　the

respect　and　authority　which　they　derive　from　this　situation；　they

are　willing　to　live　in　a　country　where　their　capital；　if　they

employ　it　themselves；　will　bring　them　less　profit；　and　if　they

lend　it　to　another；　less　interest；　and　where　the　very　moderate

revenue　which　they　can　draw　from　it　will　purchase　less　of　the

necessaries　and　conveniences　of　life　than　in　any　other　part　of

Europe。　The　residence　of　such　wealthy　people　necessarily　keeps

alive；　in　spite　of　all　disadvantages；　a　certain　degree　of

industry　in　the　country。　Any　public　calamity　which　should　destroy

the　republican　form　of　government；　which　should　throw　the　whole

administration　into　the　hands　of　nobles　and　of　soldiers；　which

should　annihilate　altogether　the　importance　of　those　wealthy

merchants；　would　soon　render　it　disagreeable　to　them　to　live　in　a

country　where　they　were　no　longer　likely　to　be　much　respected。

They　would　remove　both　their　residences　and　their　capitals　to

some　other　country；　and　the　industry　and　commerce　of　Holland

would　soon　follow　the　capitals　which　supported　them。

　　　　　　　　　　　　　　　　　　　　　　　　　Chapter　III

　　　　　　　　　　　　　　　　　　　　　　　Of　Public　Debts　

　　　　　IN　that　rude　state　of　society　which　precedes　the　extension

of　commerce　and　the　improvement　of　manufactures；　when　those

expensive　luxuries　which　commerce　and　manufactures　can　alone

introduce　are　altogether　unknown；　the　person　who　possesses　a

large　revenue；　I　have　endeavoured　to　show　in　the　third　book　of

this　Inquiry；　can　spend　or　enjoy　that　revenue　in　no　other　way

than　by　maintaining　nearly　as　many　people　as　it　can　maintain。　A

large　revenue　may　at　all　times　be　said　to　consist　in　the　command

of　a　large　quantity　of　the　necessaries　of　life。　In　that　rude

state　of　things　it　is　commonly　paid　in　a　large　quantity　of　those

necessaries；　in　the　materials　of　plain　food　and　coarse　clothing；

in　corn　and　cattle；　in　wool　and　raw　hides。　When　neither　commerce

nor　manufactures　furnish　anything　for　which　the　owner　can

exchange　the　greater　part　of　those　materials　which　are　over　and

above　his　own　consumption；　he　can　do　nothing　with　the　surplus　but

feed　and　clothe　nearly　as　many　people　as　it　will　feed　and　clothe。

A　hospitality　in　which　there　is　no　luxury；　and　a　liberality　in

which　there　is　no　ostentation；　occasion；　in　this　situation　of

things；　the　principal　expenses　of　the　rich　and　the　great。　But

these；　I　have　likewise　endeavoured　to　show　in　the　same　book；　are

expenses　by　which　people　are　not　very　apt　to　ruin　themselves。

There　is　not；　perhaps；　any　selfish　pleasure　so　frivolous　of　which

the　pursuit　has　not　sometimes　ruined　even　sensible　men。　A　passion

for　cock…fighting　has　ruined　many。　But　the　instances；　I　believe；

are　not　very　numerous　of　people　who　have　been　ruined　by　a

hospitality　or　liberality　of　this　kind；　though　the　hospitality　of

luxury　and　the　liberality　of　ostentation　have　ruined　many。　Among

our　feudal　ancestors；　the　long　time　during　which　estates　used　to

continue　in　the　same　family　sufficiently　demonstrates　the　general

disposition　of　people　to　live　within　their　income。　Though　the

rustic　hospitality　constantly　exercised　by　the　great　land…holders

may　not；　to　us　in　the　present　times；　seem　consistent　with　that

order　which　we　are　apt　to　consider　as　inseparably　connected　with

good　economy；　yet　we　must　certainly　allow　them　to　have　been　at

least　so　far　frugal　as　not　commonly　to　have　spent　their　whole

income。　A　part　of　their　wool　and　raw　hides　they　had　generally　an

opportunity　of　selling　for　money。　Some　part　of　this　money；

perhaps；　they　spent　in　purchasing　the　few　objects　of　vanity　and

luxury　with　which　the　circumstances　of　the　times　could　furnish

them；　but　some　part　of　it　they　seem　commonly　to　have　hoarded。

They　could　not　well；　indeed；　do　anything　else　but　hoard　whatever

money　they　saved。　To　trade　was　disgraceful　to　a　gentleman；　and　to

lend　money　at　interest；　which　at　that　time　was　considered　as

usury　and　prohibited　by　law；　would　have　been　still　more　so。　In

those　times　of　violence　and　disorder；　besides；　it　was　convenient

to　have　a　hoard　of　money　at　hand；　that　in　case　they　should　be

drive