CHAP. VII.: Of Taxes in Countries where Villainage is not established.

WHEN the inhabitants of a state are all free subjects, and each man enjoys his property with as much right as the prince his sovereignty, taxes may then be laid either on persons, on lands, on merchandizes, on two of these, or on all three together.

In the taxing of persons, it would be an unjust proportion to conform exactly to that of property. At Athens Pollux, book 8, chap. 10, art. 130. ^†475 the people were divided into four classes. Those who drew five hundred measures of liquid or dry fruit from their estates paid a talent Or 60 minæ. ^†476 to the public; those who drew three hundred measures paid half a talent; those who had two hundred measures paid ten minæ; those of the fourth class paid nothing at all. The tax was fair, though it was not proportionable: if it did not follow the measure of peoples property, it followed that of their wants. It was judged that every man had an equal share of what was necessary for nature; that whatsoever was necessary for nature ought not to be taxed; that to this succeeded the useful, which ought to be taxed, but less than the superfluous; and that the largeness of the taxes on what was superfluous prevented superfluity.

In the taxing of lands, it is customary to make lifts or registers, in which the different classes of

estates are ranged. But it is very difficult to know these differences, and still more so to find people that are not interested in mistaking them. Here therefore are two sorts of injustice, that of the man and that of the thing. But if in general the tax be not exorbitant, and the people continue to have plenty of necessaries, these particular acts of injustice will do no harm. On the contrary, if the people are permitted to enjoy only just what is necessary for subsistence, the least disproportion will be of the greatest consequence.

If some subjects do not pay enough, the mischief is not so great; their convenience and ease turn always to the public advantage: if some private people pay too much, their ruin redounds to the public detriment. If the government proportions its fortune to that of individuals, the ease and conveniency of the latter will soon make its fortune rise. The whole depends upon a critical moment: shall the state begin with impoverishing the subjects to enrich itself, or had it better wait to be enriched by its subjects? Is it more adviseable for it to have the former or the latter advantage? Which shall it chuse; to begin, or to end, with opulence?

The duties felt least by the people are those on merchandize, because they are not demanded of them in form. They may be so prudently managed, that the people themselves shall hardly know they pay them. For this purpose it is of the utmost consequence that the person who sells the merchandize should pay the duty. He is very sensible that he does not pay it for himself; and the consumer, who pays it in the main, confounds it with the price. Some authors have observed that Nero had abolished the duty of the five and twentieth part arising from

the sale of slaves Vectigal quoque quintae & viesimae venalium mancipiorum remissum specie magis quam vi, quia cum venditor pendere juberetur, in partem pretii emptoribus accrescebat Tacit. Annal. lib. 13. ^†477; and yet he had only ordained that it should be paid by the seller instead of the purchaser; this regulation, which left the impost intire, seemed nevertheless to suppress it.

There are two states in Europe where the imposts are very heavy upon liquors; in one the brewer alone pays the duty, in the other it is levied indiscriminately upon all the consumers; in the first no body feels the rigor of the impost, in the second it is looked upon as a grievance. In the former the subject is sensible only of the liberty he has of not paying, in the latter he feels only the necessity that compels him to pay.

Farther, the obliging the consumers to pay requires a perpetual rummaging and searching into their houses. Now nothing is more contrary than this to liberty; and those who establish these sorts of duties have not surely been so happy as to hit upon the best method of collecting the revenue.