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fubftance, is an intolerable grievance, and a great engine of oppreffion; if the farmer exert any activity in meliorating his land, he is fure to be doubly taxed. Hamburgh affords the only inftance of a tax on trade and riches, that is willingly paid, and that confequently is levied without oppreffion. Every merchant puts privately into the public cheft the fum that, in his own opinion, he ought to contribute ; a fingular example of integrity in a great trading town, for there is no fufpicion of wrong in that tacit contribution. But this ftate is not yet corrupted by luxury.

Because many vices that poison a nation, arife from inequality of fortune, I propofe it as a fourth rule, to remedy that inequality as much as poffible, by relieving the poor, and burdening the rich. Heavy taxes are lightly born by men of overgrown eftates. Thofe proprietors efpecially, who wound the public by converting much land from profit to pleasure, ought not to be fpared. Would it not contribute greatly to the public good, that a tax of L. 50 should be laid on every house that has 50 windows; L. 150 on houses of 100 windows; and L. 400 on houses of

200 windows; By the fame principle, every deer-park of 200 acres ought to pay

L. 50; of 500 acres L. 200; and of 1000

acres L. 600. Fifty acres of pleasureground to pay L. 30; 100 fuch acres L. 80; 150 acres L. 200; and 200 acres L. 300. Such a tax would have a collateral good effect: it would probably move high-minded men to leave out more ground for maintaining the poor, than they are commonly inclined to do.

A fifth rule of capital importance, as it regards the intereft of the state in general, is, That every tax which tends to impoverith the nation ought to be rejected with indignation. Such taxes contradict the very nature of government, which is to protect, not to opprefs. And, fuppofing the intereft of the governing power to be only regarded, a ftate is not measured by the extent of its territory, but by what the fubjects are able to pay annually without end. A fovereign, however regardless of his duty as a father of his people, will regard that rule for his own fake: a nation impoverished by oppreffive taxes will reduce the fovereign at laft to the fame pofor he cannot levy what they can

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not pay.

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Whether taxes impofed on common neceffaries, which fall heavy upon the labouring poor, be of the kind now mentioned, deferves the moft ferious deliberation. Where they tend to promote induftry, they are highly falutary: where they deprive us of foreign markets, by raising the price of labour and of manufactures, they are highly noxious. In fome cafes, induftry may be promoted by taxes, without railing the price of labour and of manufactures. Tobolfki in Siberia is a populous town, the price of provifions is extremely low, and the people on that account are extremely idle. While they are mafters of a farthing, they work none : when they are pinched with hunger, they gain in a day what maintains them a week: they never think of to-morrow, nor of providing against want. A tax there upon neceffaries would probably excite fome degree of industry. Such a tax, renewed from time to time, and augmented gradually, would promote induftry more and more, fo as to squeeze out of that lazy people three, four, or even five days labour weekly, without raifing their wages, or the price of their work. But beware of a general

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general rule. The effect would be very different in Britain, where moderate labour without much relaxation is requifite for living comfortably in every fuch case, a permanent tax upon neceffaries fails not in time to raise the price of labour. It is true, that, in a fingle year of fcarcity, there is commonly more labour than in plentiful years. But, fuppofe fcarcity to continue many years fucceffively, or fuppose a permanent tax on neceffaries, wages must rife till the labourer find comfortable living; if the employer obftinately ftand out, the labourer will in despair abandon the work altogether, and commence beggar; or will retire to a country lefs burdened with taxes. Hence a falutary doctrine, That, where expence of living equals, or nearly equals, what is gained by bodily labour, moderate taxes renewed from time to time after confiderable intervals, will promote industry, without raifing the price of labour; but that permanent taxes will unavoidably raise the price of labour, and of manufactures. In Holland, the high price of provisions and of labour, occafioned by permanent taxes, have excluded from the foreign market every one of their manufactures that can be fupplied 3 D

VOL. III.

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by other nations. Heavy taxes have annihilated their once flourishing manufactures of wool, of filk, of gold and filver, and many others. The prices of labour and of manufactures have in England been immoderately raised by the same means.

To prevent a total downfall of our manufactures, feveral political writers hold, that the labouring poor ought to be difburdened of all taxes. The royal tithe propofed for France, inftead of all other taxes, published in the name of Marefchal Vaubhan, or fuch a tax laid upon land in England, early impofed, might have produced wonders. But the expedient would now come too late, at leaft in England: fuch profligacy have the poor-rates produced among the lower ranks, that to relieve them from taxes, would probably make them work lefs, but affuredly would not make them work cheaper. It is vain therefore to think of a remedy against idleness and high wages, while the poor-rates fubfift in their prefent form. Davenant pronounces, that the English poor-rates will in time be the bane of their manufactures. He computes, that the perfons receiving alms in England amounted to one million and two hundred thoufand; the half of whom

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