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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