wealbk05-第68章

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his　family　depends　upon　the　prosperity　of　his　people；　and　he　will

never　knowingly　ruin　that　prosperity　for　the　sake　of　any

momentary　interest　of　his　own。　It　is　otherwise　with　the　farmers

of　his　revenue；　whose　grandeur　may　frequently　be　the　effect　of

the　ruin；　and　not　of　the　prosperity　of　his　people。

　　　　　A　tax　is　sometimes　not　only　farmed　for　a　certain　rent；　but

the　farmer　has；　besides；　the　monopoly　of　the　commodity　taxed。　In

France；　the　duties　upon　tobacco　and　salt　are　levied　in　this

manner。　In　such　cases　the　farmer；　instead　of　one；　levies　two

exorbitant　profits　upon　the　people；　the　profit　of　the　farmer；　and

the　still　more　exorbitant　one　of　the　monopolist。　Tobacco　being　a

luxury；　every　man　is　allowed　to　buy　or　not　to　buy　as　he　chooses。

But　salt　being　a　necessary；　every　man　is　obliged　to　buy　of　the

farmer　a　certain　quantity　of　it；　because；　if　he　did　not　buy　this

quantity　of　the　farmer；　he　would；　it　is　presumed；　buy　it　of　some

smuggler。　The　taxes　upon　both　commodities　are　exorbitant。　The

temptation　to　smuggle　consequently　is　to　many　people

irresistible；　while　at　the　same　time　the　rigour　of　the　law；　and

the　vigilance　of　the　farmer's　officers；　render　the　yielding　to

that　temptation　almost　certainly　ruinous。　The　smuggling　of　salt

and　tobacco　sends　every　year　several　hundred　people　to　the

galleys；　besides　a　very　considerable　number　whom　it　sends　to　the

gibbet。　Those　taxes　levied　in　this　manner　yield　a　very

considerable　revenue　to　government。　In　1767；　the　farm　of　tobacco

was　let　for　twenty…two　millions　five　hundred　and　forty…one

thousand　two　hundred　and　seventy…eight　livres　a　year。　That　of

salt；　for　thirty…six　millions　four　hundred　and　ninety…four

thousand　four　hundred　and　four　livres。　The　farm　in　both　cases　was

to　commence　in　1768；　and　to　last　for　six　years。　Those　who

consider　the　blood　of　the　people　as　nothing　in　comparison　with

the　revenue　of　the　prince；　may　perhaps　approve　of　this　method　of

levying　taxes。　Similar　taxes　and　monopolies　of　salt　and　tobacco

have　been　established　in　many　other　countries；　particularly　in

the　Austrian　and　Prussian　dominions；　and　in　the　greater　part　of

the　states　of　Italy。

　　　　　In　France；　the　greater　part　of　the　actual　revenue　of　the

crown　is　derived　from　eight　different　sources；　the　taille；　the

capitation；　the　two　vingtiemes；　the　gabelles；　the　aides；　the

traites；　the　domaine；　and　the　farm　of　tobacco。　The　five　last　are；

in　the　greater　part　of　the　provinces；　under　farm。　The　three　first

are　everywhere　levied　by　an　administration　under　the　immediate

inspection　and　direction　of　government；　and　it　is　universally

acknowledged　that；　in　proportion　to　what　they　take　out　of　the

pockets　of　the　people；　they　bring　more　into　the　treasury　of　the

prince　than　the　other　five；　of　which　the　administration　is　much

more　wasteful　and　expensive。

　　　　　The　finances　of　France　seem；　in　their　present　state；　to

admit　of　three　very　obvious　reformations。　First；　by　abolishing

the　taille　and　the　capitation；　and　by　increasing　the　number　of

vingtiemes；　so　as　to　produce　an　additional　revenue　equal　to　the

amount　of　those　other　taxes；　the　revenue　of　the　crown　might　be

preserved；　the　expense　of　collection　might　be　much　diminished；

the　vexation　of　the　inferior　ranks　of　people；　which　the　taille

and　capitation　occasion；　might　be　entirely　prevented；　and　the

superior　ranks　might　not　be　more　burdened　than　the　greater　part

of　them　are　at　present。　The　vingtieme；　I　have　already　observed；

is　a　tax　very　nearly　of　the　same　kind　with　what　is　called　the

land…tax　of　England。　The　burden　of　the　taille；　it　is

acknowledged；　falls　finally　upon　the　proprietors　of　land；　and　as

the　greater　part　of　the　capitation　is　assessed　upon　those　who　are

subject　to　the　taille　at　so　much　a　pound　of　that　other　tax；　the

final　payment　of　the　greater　part　of　it　must　likewise　fall　upon

the　same　order　of　people。　Though　the　number　of　the　vingtiemes；

therefore；　was　increased　so　as　to　produce　an　additional　revenue

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