第22章

11。OfConfiscations。Withrespecttoconfiscations，thereisonethingveryparticularthat，contrarytothegeneralcustom，theyaremoresevereinEuropethaninAsia。InEuropenotonlythemerchandise，butevensometimestheshipsandcarriages，areconfiscated；whichisneverpractisedinAsia。ThisisbecauseinEuropethemerchantcanhaverecoursetomagistrates，whoareabletoshelterhimfromoppression；inAsiathemagistratesthemselveswouldbethegreatestoppressors。Whatremedycouldamerchanthaveagainstapashawhowasdeterminedtoconfiscatehisgoods？

Theprince，therefore，checkshisownpower，findinghimselfunderthenecessityofactingwithsomekindoflenity。InTurkeytheyraiseonlyasingledutyfortheimportationofgoods，andafterwardsthewholecountryisopentothemerchant。Smugglingisnotattendedwithconfiscationorincreaseofduty。InChina[7]theyneverlookintothebaggageofthosewhoarenotmerchants。DefraudingthecustomsintheterritoryoftheMogulisnotpunishedwithconfiscation，butwithdoublingtheduty。TheprincesofTartary，whoresideintowns，imposescarcelyanydutyatallonthegoodsthatpassthroughtheircountry。[8]InJapan，itistrue，tocheatthecustomsisacapitalcrime；butthisisbecausetheyhaveparticularreasonsforprohibitingallcommunicationwithforeigners；hencethefraud[9]isratheracontraventionofthelawsmadeforthesecurityofthegovernmentthanofthoseofcommerce。

12。RelationbetweentheWeightofTaxesandLiberty。Itisageneralrulethattaxesmaybeheavierinproportiontothelibertyofthesubject，andthatthereisanecessityforreducingtheminproportiontotheincreaseofslavery。Thishasalwaysbeenandalwayswillbethecase。Itisarulederivedfromnaturethatnevervaries。Wefinditinallparts——inEngland，inHolland，andineverystatewherelibertygraduallydeclines，tillwecometoTurkey。Switzerlandseemstobeanexceptiontothisrule，becausetheypaynotaxes；buttheparticularreasonforthatexemptioniswellknown，andevenconfirmswhatIhaveadvanced。Inthosebarrenmountainsprovisionsaresodear，andthecountryissopopulous，thataSwisspaysfourtimesmoretonaturethanaTurkdoestothesultan。

Aconqueringpeople，suchaswereformerlytheAtheniansandtheRomans，mayridthemselvesofalltaxesastheyreignovervanquishednations。

Thenindeedtheydonotpayinproportiontotheirliberty，becauseinthisrespecttheyarenolongerapeople，butamonarch。

Butthegeneralrulestillholdsgood。Inmoderategovernmentsthereisanindemnityfortheweightofthetaxes，whichisliberty。Indespoticcountries[10]thereisanequivalentforliberty，whichisthelightnessofthetaxes。

InsomemonarchiesinEuropethereareparticularprovinces[11]whichfromtheverynatureoftheircivilgovernmentareinamoreflourishingconditionthantherest。Itispretendedthattheseprovincesarenotsufficientlytaxed，becausethroughthegoodnessoftheirgovernmenttheyareabletobetaxedhigher；hencetheministersseemconstantlytoaimatdeprivingthemofthisverygovernment，whenceadiffusiveblessingisderived，whichredoundseventotheprince’sadvantage。

13。InwhatGovernmentTaxesarecapableofIncrease。Taxesmaybeincreasedinmostrepublics，becausethecitizen，whothinksheispayinghimself，cheerfullysubmitstothem，andmoreoverisgenerallyabletobeartheirweight，fromthenatureofthegovernment。

Inamonarchytaxesmaybeincreased，becausethemoderationofthegovernmentiscapableofprocuringopulence：itisarecompense，asitwere，grantedtotheprincefortherespectheshowstothelaws。Indespoticgovernmentstheycannotbeincreased，becausetherecanbenoincreaseoftheextremityofslavery。

14。ThattheNatureoftheTaxesisinRelationtotheGovernment。A

capitationismorenaturaltoslavery；adutyonmerchandiseismorenaturaltoliberty，byreasonithasnotsodirectarelationtotheperson。

Itisnaturalinadespoticgovernmentfortheprincenottogivemoneytohissoldiers，ortothosebelongingtohiscourt；buttodistributelandsamongstthem，andofcoursethatthereshouldbeveryfewtaxes。

Butiftheprincegivesmoney，themostnaturaltaxhecanraiseisacapitation，whichcanneverbeconsiderable。Forasitisimpossibletomakedifferentclassesofthecontributors，becauseoftheabusesthatmightarisethence，consideringtheinjusticeandviolenceofthegovernment，theyareunderanabsolutenecessityofregulatingthemselvesbytherateofwhateventhepoorestandmostwretchedareabletocontribute。

Thenaturaltaxofmoderategovernmentsisthedutylaidonmerchandise。

Asthisisreallypaidbytheconsumer，thoughadvancedbythemerchant，itisaloanwhichthelatterhasalreadymadetotheformer。Hencethemerchantmustbeconsideredontheonesideasthegeneraldebtorofthestate，andontheotherasthecreditorofeveryindividual。Headvancestothestatethedutywhichtheconsumerwillsometimeorotherrefund：

andhehaspaidfortheconsumerthedutywhichhehasadvancedforthemerchandise。Itisthereforeobviousthatinproportiontothemoderationofthegovernment，totheprevalenceofthespiritofliberty，andtothesecurityofprivatefortunes，amerchanthasitinhispowertoadvancemoneytothestate，andtopayconsiderabledutiesforindividuals。InEnglandamerchantlendsreallytothegovernmentfiftyorsixtypoundssterlingforeverytunofwineheimports。WhereisthemerchantthatwoulddaredoanysuchthinginacountrylikeTurkey？Andwerehesopresumptuous，howcouldhedoitwithacrazyorshatteredfortune？

15。AbuseofLiberty。Tothesegreatadvantagesoflibertyitisowingthatlibertyitselfhasbeenabused。Becauseamoderategovernmenthasbeenproductiveofadmirableeffects，thismoderationhasbeenlaidaside；becausegreattaxeshavebeenraised，theywantedtocarrythemtoexcess；andungratefultothehandofliberty，ofwhomtheyreceivedthispresent，theyaddressedthemselvestoslavery，whonevergrantstheleastfavour。

Libertyproducesexcessivetaxes；theeffectofexcessivetaxesisslavery；andslaveryproducesadiminutionoftribute。

Mostoftheedictsoftheeasternmonarchsaretoexempteveryyearsomeprovinceoftheirempirefrompayingtribute。[12]Themanifestationsoftheirwillsarefavours。ButinEuropetheedictsofprincesaredisagreeableevenbeforetheyareseen，becausetheyalwaysmakementionoftheirownwants，butnotawordofours。

Fromanunpardonableindolenceintheministersofthosecountries，owingtothenatureofthegovernment，andfrequentlytotheclimate，thepeoplederivethisadvantage，thattheyarenotincessantlyplaguedwithnewdemands。Thepublicexpensedoesnotincrease，becausetheministersdonotformnewprojects：andifsomebychanceareformed，theyaresuchasaresoonexecuted。Thegovernorsofthestatedonotperpetuallytormentthepeople，fortheydonotperpetually。tormentthemselves。Butitisimpossiblethereshouldbeanyfixedruleinourfinances，sincewealwaysknowthatweshallhavesomethingorothertoexecute，withouteverknowingwhatitis。

Itisnolongercustomarywithustogivetheappellationofagreatministertoawisedispenserofthepublicrevenues，buttoapersonofdexterityandcunning，whoiscleveratfindingoutwhatwecallthewaysandmeans。

16。OftheConquestsoftheMahometans。Itwasthisexcessoftaxes[13]

thatoccasionedtheprodigiousfacilitywithwhichtheMahometanscarriedontheirconquests。InsteadofacontinualseriesofextortionsdevisedbythesubtleavariceoftheGreekemperors，thepeopleweresubjectedtoasimpletributewhichwaspaidandcollectedwithease。

Thustheywerefarhappierinobeyingabarbarousnationthanacorruptgovernment，inwhichtheysufferedeveryinconvenienceoflostliberty，wi