wealbk05-第67章

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the　effect　of　the　uniformity　of　the　system　of　taxation；　is

perhaps　one　of　the　principal　causes　of　the　prosperity　of　Great

Britain；　every　great　country　being　necessarily　the　best　and　most

extensive　market　for　the　greater　part　of　the　productions　of　its

own　industry。　If　the　same　freedom；　in　consequence　of　the　same

uniformity；　could　be　extended　to　Ireland　and　the　plantations；

both　the　grandeur　of　the　state　and　the　prosperity　of　every　part

of　the　empire　would　probably　be　still　greater　than　at　present。

　　　　　In　France；　the　different　revenue　laws　which　take　place　in

the　different　provinces　require　a　multitude　of　revenue　officers

to　surround　not　only　the　frontiers　of　the　kingdom；　but　those　of

almost　each　particular　province；　in　order　either　to　prevent　the

importation　of　certain　goods；　or　to　subject　it　to　the　payment　of

certain　duties；　to　the　no　small　interruption　of　the　interior

commerce　of　the　country。　Some　provinces　are　allowed　to　compound

for　the　gabelle　or　salt…tax。　Others　are　exempted　from　it

altogether。　Some　provinces　are　exempted　from　the　exclusive　sale

of　tobacco；　which　the　farmers…general　enjoy　through　the　greater

part　of　the　kingdom。　The　aides；　which　correspond　to　the　excise　in

England；　are　very　different　in　different　provinces。　Some

provinces　are　exempted　from　them；　and　pay　a　composition　or

equivalent。　In　those　in　which　they　take　place　and　are　in　farm

there　are　many　local　duties　which　do　not　extend　beyond　a

particular　town　or　district。　The　traites；　which　correspond　to　our

customs；　divide　the　kingdom　into　three　great　parts；　first；　the

provinces　subject　to　the　tariff　of　1664；　which　are　called　the

provinces　of　the　five　great　farms；　and　under　which　are

comprehended　Picardy；　Normandy；　and　the　greater　part　of　the

interior　provinces　of　the　kingdom；　secondly；　the　provinces

subject　to　the　tariff　of　1667；　which　are　called　the　provinces

reckoned　foreign；　and　under　which　are　comprehended　the　greater

part　of　the　frontier　provinces；　and；　thirdly；　those　provinces

which　are　said　to　be　treated　as　foreign；　or　which；　because　they

are　allowed　a　free　commerce　with　foreign　countries；　are　in　their

commerce　with　other　provinces　of　France　subjected　to　the　same

duties　as　other　foreign　countries。　These　are　Alsace；　the　three

bishoprics　of　Metz；　Toul；　and　Verdun；　and　the　three　cities　of

Dunkirk；　Bayonne；　and　Marseilles。　Both　in　the　provinces　of　the

five　great　farms　（called　so　on　account　of　an　ancient　division　of

the　duties　of　customs　into　five　great　branches；　each　of　which　was

originally　the　subject　of　a　particular　farm；　though　they　are　now

all　united　into　one）；　and　in　those　which　are　said　to　be　reckoned

foreign；　there　are　many　local　duties　which　do　not　extend　beyond　a

particular　town　or　district。　There　are　some　such　even　in　the

provinces　which　are　said　to　be　treated　as　foreign；　particularly

in　the　city　of　Marseilles。　It　is　unnecessary　to　observe　how　much

both　the　restraints　upon　the　interior　commerce　of　the　country　and

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　o