may be levied upon the exportation and importation of commodities. The security enjoyed by tradesmen and manufacturers, from the care and vigilance of the magistrate, is held also to lay a foundation for similar exactions upon the retail of goods, and upon the inland trade of a nation. Thus the payment of customs, and of what, in a large sense, may be called excise, is introduced and gradually extended. It is not proposed to enter into a comparison of these different taxes, or to consider the several advantages and disadvantages of each. Their general effects in altering the political constitution of a state are more immediately the object of the present enquiry. With respect to this point, it merits attention that, as the sovereign claims a principal share at least, in the nomination of public officers, as he commonly obtains the chief direction in collecting and disposing of the revenue which is raised upon their account, he is enabled thereby to give subsistence to a great number of persons, who, in times of faction and disorder, will naturally adhere to his party, and whose interest, in ordinary cases, will be employed to support and to extend his authority. These circumstances contribute to strengthen the hands of the monarch, to undermine and destroy every opposite power, and to increase the general bias towards the absolute domi nion of a single person. SECTION II. Other circumstances, which contribute to advance the privileges of the people. AFTER viewing those effects of opulence and the progress of arts which favour the interest of the crown, let us turn our attention to other circumstances, proceeding from the same source, that have an opposite tendency, and are manifestly conducive to a popular form of government. In that early period of agriculture when manufactures are unknown, persons who have no landed estate are usually incapable of procuring subsistence otherwise than by serving some opulent neighbour, by whom they are employed, according to their qualifications, either in military service, or in the several branches of husbandry, Men of great fortune find that the entertaining a multitude of servants, for either of these purposes, is highly conducive both to their dignity and their personal security; and in a rude age, when people are strangers to luxury, and are maintained from the simple productions of the earth, the number of retainers who may be supported upon any particular estate is proportionably great. In this situation, persons of low rank, have no opportunity of acquiring an affluent fortune, or of raising themselves to superior stations; and remaining for ages in a state of dependence, they naturally contract such dispositions and habits as are suited to their circumstances, They acquire a sacred veneration for the person of their master, and are taught to pay an unbounded submission to his authority. They are proud of that servile obedience by which they seem to exalt his dignity, and consider it as their duty to sacrifice their lives and their possessions in order to promote his interest, or even to gratify his capricious humour. But when the arts begin to be cultivated in a country, the labouring part of the inhabitants are enabled to procure subsistence in a different manner. They are led to make proficiency in particular trades and professions; and, instead of becoming servants to any body, they often find it more profitable to work at their own charges, and to vend the product of their labour. As in this situation their gain depends upon a variety of customers, they have little to fear from the displeasure of any single person; and, according to the good quality and cheapness of the commodity which they have to dispose of, they may commonly be assured of success in their business. The farther a nation advances in opulence and refinement, it has occasion to employ a greater number of merchants, of tradesmen and artificers; and as the lower people, in general, become thereby more independent in their circumstances, they be gin to exert those sentiments of liberty which are natural to the mind of man, and which necessity alone is able to subdue. In proportion as they have less need of the favour and patronage of the great, they are at less pains to procure it; and their application is more uniformly directed to acquire those talents which are useful in the exercise of their employments. The impressions which they received in their former state of servitude are therefore gradually obliterated, and give place to habits of a different nature. The long attention and per severance, by which they become expert and skilful in their business, render them ignorant of those decorums and of that politeness which arises from the intercourse of society; and that vanity which was formerly discovered in magnifying the power of a chief, is now equally displayed in sullen indifference, or in contemptuous and insolent behaviour to persons of superior rank and station. While, from these causes, people of low rank are gradually advancing towards a state of independence, the influence derived from wealth is diminished in the same proportion. From the improvement of arts and manufactures, the ancient simplicity of manners is in a great measure destroyed; and the proprietor of a landed estate, instead of consuming its produce in hiring retainers, is obliged to employ a great part of it in purchasing those comforts and conveniencies which have become objects of attention, and which are thought suitable to his condition. Thus while fewer persons are under the necessity of depending upon him, he is daily rendered less capable of maintaining dependents; till at last his domestics and servants are reduced to such as are merely subservient to luxury and pageantry, but are of no use in supporting his authority. From the usual effects of luxury and refinement, it may at the same time be expected that old families will often be reduced to poverty and beggary. In a refined and luxurious nation those who are born to great affluence, and who have been bred to no business, are excited, with mutual emulation, to surpass one another in the elegance and refinement of their living. According as they have the means of indulging themselves in pleasure, they become more addicted to the pursuit of it, and are sunk in a degree of indolence and dissipation which renders them incapable of any active employment. Thus the expence of the landed gentleman is apt to be continually increasing, without any proportional addition to his income. His estate, therefore, being more and more incumbered with debts, is at length alienated, and brought into the possession of the frugal and industrious merchant, who, by success in trade, has been enabled to buy it, and who is desirous of ob taining that rank and consequence which landed property is capable of bestowing. The posterity, however, of this new proprietor, having adopted |