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the population of every country being replenished by the marriages of the lowest ranks of the fociety, their accommodation and relief becomes of more importance to the state, than the conveniency of any higher but lefs numerous order of its citizens. But whatever be the proportion which public expediency directs, whe ther the fimple, the duplicate, or any higher or intermediate proportion of men's incoines, it can never be attained by any fingle tax; as no fingle object of taxation can be found, which measures the ability of the fubject with fufficient generality and exactness.It is only by a system and variety of taxes mutually balancing and equalizing one another, that a due proportion can be preserved.-For inftance, if a tax upon lands prefs with greater hardship upon those who live in the country, it may be properly counterpoised by a tax upon the rent of houfes, which will affect principally the inhabitants of large towns.-Diftinctions may alfo be framed in fome taxes, which fhall allow abatements or exemptions to married perfons; to the parents of a certain number of legitimate children; to the education of youth; to improvers of the foil; to particular modes of cultivation, as to tillage in preference to pafturage;

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turage; and in general to that industry which is immediately productive, in preference to that which is only inftrumental; but above all, which may leave the heaviest part of the burthen upon the methods, whatever they be, of acquiring wealth without industry, or even of fubfifting in idleness *.

PALEY.

SECT.

SECT. VIII.

ON THE ADVANTAGES OF SOCIETY,

AND

THE DISTRIBUTION OF LABOUR.

Do you think, that without fociety you or any man could have been born?-Without fociety, when born, could you have been brought to maturity? -Had your parents then had no focial affections towards you in that perilous state, that tedious infancy (fo much longer than the longest of other animals), you must have inevitably perifhed through want and inability. You perceive then that to fociety you and every man are indebted, not only for the beginning of being, but for the conti

nuance.

Suppose then we pafs from this birth and infancy of man, to his maturity and perfection.Is there any age, think you, so self-sufficient as that in it he feels no wants?-In the first and principal place that of food; then perhaps that of raiment; and after this, a dwelling

or

or defence against the weather.-These wants are surely natural at all ages. And is it not agreeable to nature

-

that they should at all ages be fupplied?—And is it not more agreeable to have them well fupplied, than ill?— And most agreeable to have them best supplied?-If there be then any one state better than all others for the fupplying thefe wants, this ftate of all others muft needs

be moft natural.

And what fupply of these wants shall we esteem the meanest which we can conceive?-Would it not be fomething like this? Nothing beyond acorns for food, beyond a rude skin for raiment, or beyond a cavern or hollow tree to provide us with a dwelling?—Indeed this would be bad enough.-And do you not imagine, as far as this, we might each supply ourselves, though we lived in woods, mere folitary savages?

Suppofe then that our fupplies were to be mendedfor inftance, that we were to exchange acorns for bread. -Would our faving character be fufficient here?-Muft we not be a little better difciplined?-Would not fome art be requifite?—The baker's, for example.—And previously to the baker's, that of the miller?—And previoufly to the miller's, that of the husbandman? -Three

arts

arts then appear neceffary, even upon the loweft eftimation.

you,

But a question farther-Can the husbandman work, think without his tools?-Muft he not have his plough, his harrow, his reap-hook, and the like?-And must not those other artists too be furnished in the fame manner?-And whence muft they be furnished? From their own arts.-Or are not the making tools, and the ufing them, two different occupations?-Does agriculture make its own plough, its own harrow ?-Or does it not apply to other arts for all neceffaries of this kind?— Again-Does the baker build his own oven, or the miller frame his own mill?

What a tribe of mechanics then are advancing upon us?-Smiths, carpenters, mafons, mill-wrights-and all thefe to provide the fingle neceffary of bread.-Not lefs than feven or eight arts, we find, are wanting at the fewest.-And what if, to the providing a comfortable cottage, and raiment fuitable to an induftrious hind, we allow a dozen arts more?-It would be eafy, by the fame reasoning, to prove the number double.

If fo it fhould feem, that towards a tolerable fupply of the three primary and common neceffaries, FOOD, RAI

MENT,

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