§ I.

So many philosophical works have been written on the nature of impost, that we need say very little about it here. It is true that nothing is less philosophical than this subject; but it may enter into moral philosophy by representing to a superintendent of finances or to a Turkish teftardar that it accords not with universal morals to take his neighbor’s money; and that all receivers and custom-house officers and collectors of taxes are cursed in the gospel.

Cursed as they are, it must, however, be agreed that it is impossible for society to subsist unless each member pays something towards the expenses of it; and as, since every one ought to pay, it is necessary to have a receiver, we do not see why this receiver is to be cursed and regarded as an idolater. There is certainly no idolatry in receiving money of guests to-day for their supper.

In republics, and states which with the name of kingdoms are really republics, every individual is taxed according to his means and to the wants of society.

In despotic kingdoms — or to speak more politely — in monarchical states, it is not quite the same — the nation is taxed without consulting it. An agriculturist who has twelve hundred livres of revenue is quite astonished when four hundred are demanded of him. There are several who are even obliged to pay more than half of what they receive.

The cultivator demands why the half of his fortune is taken from him to pay soldiers, when the hundredth part would suffice. He is answered that, besides the soldiers, he must pay for luxury and the arts; that nothing is lost; and that in Persia towns and villages are assigned to the queen to pay for her girdles, slippers, and pins.

He replies that he knows nothing of the history of Persia, and that he should be very indignant if half his fortune were taken for girdles, pins, and shoes; that he would furnish them from a better market, and that he endures a grievous imposition.

He is made to hear reason by being put into a dungeon, and having his goods put up to sale. If he resists the tax-collectors whom the New Testament has damned, he is hanged, which renders all his neighbors infinitely accommodating.

Were this money employed by the sovereign in importing spices from India, coffee from Mocha, English and Arabian horses, silks from the Levant, and gew-gaws from China, it is clear that in a few years there would not remain a single sous in the kingdom. The taxes, therefore, serve to maintain the manufacturers; and so far what is poured into the coffers of the prince returns to the cultivators. They suffer, they complain, and other parts of the state suffer and complain also; but at the end of the year they find that every one has labored and lived some way or other.

If by chance a clown goes to the capital, he sees with astonishment a fine lady dressed in a gown of silk embroidered with gold, drawn in a magnificent carriage by two valuable horses, and followed by four lackeys dressed in a cloth of twenty francs an ell. He addresses himself to one of these lackeys, and says to him: “Sir, where does this lady get money to make such an expensive appearance?” “My friend,” says the lackey, “the king allows her a pension of forty thousand livres.” “Alas,” says the rustic, “it is my village which pays this pension.” “Yes,” answers the servant; “but the silk that you have gathered and sold has made the stuff in which she is dressed; my cloth is a part of thy sheep’s wool; my baker has made my bread of thy corn; thou hast sold at market the very fowls that we eat; thus thou seest that the pension of madame returns to thee and thy comrades.”

The peasant does not absolutely agree with the axioms of this philosophical lackey; but one proof that there is something true in his answer is that the village exists, and produces children who also complain, and who bring forth children again to complain.
§ II.

If we were obliged to read all the edicts of taxation, and all the books written against them, that would be the greatest tax of all.

We well know that taxes are necessary, and that the malediction pronounced in the gospel only regards those who abuse their employment to harass the people. Perhaps the copyist forgot a word, as for instance the epithet pravus. It might have meant pravus publicanus; this word was much more necessary, as the general malediction is a formal contradiction to the words put into the mouth of Jesus Christ: “Render unto C?sar the things which are C?sar’s.” Certainly those who collected the dues of C?sar ought not to have been held in horror. It would have been, at once, insulting the order of Roman Knights and the emperor himself; nothing could have been more ill-advised.

In all civilized countries the imposts are great, because the charges of the state are heavy. In Spain the articles of commerce sent to Cadiz, and thence to America, pay more than thirty per c............