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the number of the revenue officers must be multiplied in order to
guard the frontiers of those different provinces and districts
which are subject to such different systems of taxation。
Over and above the general restraints arising from this
complicated system of revenue laws； the commerce of wine； after
corn perhaps the most important production of France； is in the
greater part of the provinces subject to particular restraints；
arising from the favour which has been shown to the vineyards of
particular provinces and districts； above those of others。 The
provinces most famous for their wines； it will be found； I
believe； are those in which the trade in that article is subject
to the fewest restraints of this kind。 The extensive market which
such provinces enjoy； encourages good management both in the
cultivation of their vineyards； and in the subsequent preparation
of their wines。
Such various and complicated revenue laws are not peculiar
to France。 The little duchy of Milan is divided into six
provinces； in each of which there is a different system of
taxation with regard to several different sorts of consumable
goods。 The still smaller territories of the Duke of Parma are
divided into three or four； each of which has； in the same
manner； a system of its own。 Under such absurd management；
nothing but the great fertility of the soil and happiness of the
climate could preserve such countries from soon relapsing into
the lowest state of poverty and barbarism。
Taxes upon consumable commodities may either be levied by an
administration of which the officers are appointed by government
and are immediately accountable to government； of which the
revenue must in this case vary from year to year according to the
occasional variations in the produce of the tax； or they may be
let in farm for a rent certain； the farmer being allowed to
appoint his own officers； who； though obliged to levy the tax in
the manner directed by the law； are under his immediate
inspection； and are immediately accountable to him。 The best and
most frugal way of levying a tax can never be by farm。 Over and
above what is necessary for paying the stipulated rent； the
salaries of the officers； and the whole expense of
administration； the farmer must always draw from the produce of
the tax a certain profit proportioned at least to the advance
which he makes； to the risk which he runs； to the trouble which
he is at； and to the knowledge and skill which it requires to
manage so very complicated a concern。 Government； by establishing
an administration under their own immediate inspection of the
same kind with that which the farmer establishes； might at least
save this profit； which is almost always exorbitant。 To farm any
considerable branch of the public revenue requires either a great
capital or a great credit； circumstances which would alone
restrain the competition for such an undertaking to a very small
number of people。 Of the few who have this capital or credit； a
still smaller number have the necessary knowledge or experience；
another circumstance which restrains the competition still
further。 The very few； who are in condition to become
competitors； find it more for their interest to combine together；
to become co…partners instead of competitors； and when the farm
is set up to auction； to offer no rent but what is much below the
real value。 In countries where the public revenues are in farm；
the farmers are generally the most opulent people。 Their wealth
would alone excite the public indignation； and the vanity which
almost always accompanies such upstart fortunes； the foolish
ostentation with which they commonly display that wealth； excites
that indignation still more。
The farmers of the public revenue never find the laws too
severe which punish any attempt to evade the payment of a tax。
They have no bowels for the contributors； who are not their
subjects； and whose universal bankruptcy； if it should happen the
day after their farm is expired； would not much affect their
interest。 In the greatest exigencies of the state； when the
anxiety of the sovereign for the exact payment of his revenue is
necessarily the greatest； they seldom fail to complain that
without laws more rigorous than those which actually take place；
it will be impossible for them to pay even the usual rent。 In
those moments of public distress their demands cannot be
disputed。 The revenue laws； therefore； become gradually more and
more severe。 The most sanguinary are always to be found in
countries where the greater part of the public revenue is in
farm； the mildest； in countries where it is levied under the
immediate inspection of the sovereign。 Even a bad sovereign feels
more compassion for his people than can ever be expected from the
farmers of his revenue。 He knows that the permanent grandeur of
his family depends upon the prosperity of his people； and he will
never knowingly ruin that prosperity for the sake of any
momentary interest of his own。 It is otherwise with the farmers
of his revenue； whose grandeur may frequently be the effect of
the ruin； and not of the prosperity of his people。
A tax is sometimes not only farmed for a certain rent； but
the farmer has； besides； the monopoly of the commodity taxed。 In
France； the duties upon tobacco and salt are levied in this
manner。 In such cases the farmer； instead of one； levies two
exorbitant profits upon the people； the profit of the farmer； and
the still more exorbitant one of the monopolist。 Tobacco being a
luxury； every man is allowed to buy or not to buy as he chooses。
But salt being a necessary； every man is obliged to buy of the
farmer a certain quantity of it； because； if he did not buy this
quantity of the farmer； he would； it is presumed； buy it of some
smuggler。 The taxes upon both commodities are exorbitant。 The
temptation to smuggle consequently is to many people
irresistible； while at the same time the rigour of the law； and
the vigilance of the farmer's officers； render the yielding to
that temptation almost certainly ruinous。 The smuggling of salt
and tobacco sends every year several hundred people to the
galleys； besides a very considerable number whom it sends to the
gibbet。 Those taxes levied in this manner yield a very
considerable revenue to government。 In 1767； the farm of tobacco
was let for twenty…two millions five hundred and forty…one
thousand two hundred and seventy…eight livres a year。 That of
salt； for thirty…six millions four hundred and ninety…four
thousand four hundred and four livres。 The farm in both cases was
to commence in 1768； and to last for six years。 Those who
consider the blood of the people as nothing in comparison with
the revenue of the prince； may perhaps approve of this method of
levying taxes。 Similar taxes and monopolies of salt and tobacco
have been established in many other countries； particularly in
the Austrian and Prussian dominions； and in the greater part of
the states of Italy。
In France； the greater part of the actual revenue of the
crown is derived from eight different sources； the taille； the
capitation； the two vingtiemes； the gabelles； the aides； the
traites； the domaine； and the farm of tobacco。 The five last are；
in the greater part of the provinces； under farm。 The three first
are everywhere levied by an administration under the immediate
inspection and direction of government； and it is universally
acknowledged that； in proportion to what they take out of the
pockets of the people； they bring more into the treasury of the
prince than the other five； of which the administration is much
more wasteful and expensive。
The finances of France seem； in their present state； to
admit of three very obvious reformations。 First； by abolishing
the taille and the capitation； and by increasing the number of
vingtiemes； so as to produce an additional revenue equal to the
amount of those other taxes； the revenue of the crown might be
preserved； the expense of collection might be much diminished；
the vexation of the inferior ranks of people； which the taille
and capitation occasion； might be entirely prevented； and the
superior ranks might not be more burdened than the greater part
of them are at present。 The vingtieme； I have already observed；
is a tax very nearly of the same kind with what is called the
land…tax of England。 The burden of the taille； it is
acknowledged； falls finally upon the proprietors of land； and as
the greater part of the capitation is assessed upon those who are
subject to the taille at so much a pound of that other tax； the
final payment of the greater part of it must likewise fall upon
the same order of people。 Though the number of the vingtiemes；
therefore； was increased so as to produce an additional revenue
equal to the amount of both those taxes； the superior ranks of
people might not be more burdened than they are