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I hope for profelytes by this kind of writing-It is true, in regard to the points attempted to be proved, I have certainly proved them." NEITHER PRINCES

"NOR PEOPLE CAN BE GAINERS BY THE MOST SUC66 CESSFUL WARS: -TRADE, IN PARTICULAR, WILL "MAKE ITS WAY TO THE COUNTRY WHERE GOODS 46 ARE MANUFACTURED THE BEST AND CHEAPEST: "BUT CONQUERING NATIONS NEITHER MANU"FACTURE WELL NOR CHEAP:-AND CONSEQUENT"LY MUST SINK IN TRADE IN PROPORTION AS THEY

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"EXTEND IN CONQUEST." Thefe things are now inconteftibly clear, if any thing ever was fo.-But, alas! who will thank me for fuch leffons as these? The feven claffes of men just enumerated certainly will not; and as to the mob, the blood-thirsty mob, no arguments, and no demonftrations whatever, can perfuade them to withdraw their veneration from their grim idol, the god of flaughter.-On the contrary, to knock a man on the head, is to take from him his all at once.This is a compendious way, and this they understand. But to excite that man (whom perhaps they have long called their enemy) to greater industry and fobriety, to confider him as a customer to them, and themfelves as cuftomers

cuftomers to him, fo that the richer both are, the better it may be for each other; and, in fhort, to promote a mutual trade to mutual benefit: this is a kind of reafoning, as unintelligible to their comprehenfions as the antipodes themfelves *.

SOME FEW, PERHAPS A VERY FEW INDEED, MAY BE STRUCK WITH THE FORCE OF THESE TRUTHS, AND YIELD THEIR MINDS TO CONVICTION.PosSIBLY IN A LONG COURSE OF TIME THEIR NUMBERS MAY INCREASE AND POSSIBLY, AT LAST, THE TIDE MAY TURN; SO THAT OUR POSTERITY MAY REGARD THE PRESENT MADNESS OF GOING

TO WAR FOR THE SAKE OF TRADE, RICHES, OR DOMINION, WITH THE SAME EYE OF ASTONISHMENT AND PITY, THAT WE DO THE MADNESS OF OUR FOREFATHERS IN FIGHTING UNDER THE

BANNER OF THE PEACEFUL CROSS.

* Dean TUCKER.

SECT.

SECT. VII.

ON TAXES.

BEFORE I enter upon the examination of the effects of fome particular taxes, it may be neceffary to premise the four following maxims with regard to taxes in general.

1. The fubjects of every flate ought to contribute towards the fupport of the government, as nearly as poffible, in proportion to their respective abilities; that is, in proportion to the revenue which they refpectively enjoy under the protection of the state.-The expence of government to the individuals of a great nation, is like the expence of management to the joint tenants of a great eftate, who are all obliged to contribute in proportion to their refpective interefts in the eftate.-In the obfervation or neglect of this maxim confifts, what is called the EQUALITY OF INEQUALITY of taxation.

2. The tax which each individual is bound to pay ought

to be certain -The time of payment, the manner of payment, the quantity to be paid, ought all to be clear and plain to the contributor, and to every other perfon.— Where it is otherwife, every perfon fubject to the tax is put more or lefs in the power of the tax gatherer, who can either aggravate the tax upon any obnoxious contributor, or extort, by the terror of fuch aggravation, fome prefent or perquifite to himfelf.-The uncertainty of taxation encourages the infolence and favours the corruption of an order of men who are naturally unpopular, even where they are neither infolent nor corrupt. -The certainty of what each individual ought to pay is, in taxation, a matter of fo great importance, that a very confiderable degree of inequality, it appears, I believe, from the experience of all nations, is not near fo great an evil as a very small degree of uncertainty.

3. Every tax ought to be levied at the time, or in the manner, in which it is most likely to be convenient for the contributor to pay it.-A tax upon the rent of land or of houses, payable at the fame term at which such rents are ufually paid, is levied at the time when it is most likely to have wherewithal to pay.-Taxes upon fuch confumable goods as are articles of luxury, are all finally paid by

the

the confumer*, and generally in a manner that is very convenient for him. He pays them by little and little, as he has occafion to buy the goods.-As he is at liberty too, either to buy, or not to buy, as he pleases, it must be his own fault if he ever fuffers any confiderable inconveniency from fuch taxes.

4. Every tax ought to be fo contrived as both to take cut

*It is an opinion, zealously promoted by fome political writers, that fince all taxes, as they pretend, fall intimately upon land, it were better to lay them originally there, and abolish every duty upon confumptions. But we deny, that all taxes fall ultimately upon land. If a duty be laid upon any commodity confumed by an artian, he has two obvious expedients for paying it; he may retrench fomewhat of his expence, or he may increase his labour. Both thefe refources are more eafy and natural, than that of heightening his waget, We fee that, in years of fearcity, the weaver either confumes less or labours more, or employs both thefe expedients of frugality and induftry, by which he is enabled to reach the end of the year. By what contrivance can he raise the price of his labour? The manufacturer who employs him will not give him more: neither can he, because the merchant, who exports the cloth, cannot raife its price, being limited by the price which it yields in foreign markets. Every man, to be fure, is defirous of pufhing off from himself the burden of any tax which is impofed, and of laying it upon others: but as every man has the fame inclination, and is upon the defenfive, no fet of men can be fuppofed to pre vail altogether in this conteft. And why the landed gentleman fhould be the victim of the whole, and fhould not be able to defend himself, as well as others are, I cannot readily imagine. All tradefmen, indeed, would willingly prey upon him, and divide him among them, if they could: but this inclination they always have, though no taxes were levied; and the fame methods, by which he guards against the impofition of tradefmen before taxes, will ferve him afterwards, and make them fhare the burden with him.-HUME.

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