CHAPTER XX.

FINANCES.

"The subjects of the Pope are necessarily poor—but then they pay hardly any taxes. The one condition is a compensation for the other!"

This is what both you and I have often heard said. Now and then, too, it is put forth upon the faith of some statistical return or another of the Golden Age, that they are governed at the rate of 7s. 6d. per head.

This calculation is a mere fable, as I can easily prove. But supposing it to be correct, the Romans would not be the less deserving of pity. It is a miserable consolation to people who have nothing, to be told that their taxes are low. For my part, I would much rather have heavy taxes to pay, and a good deal to pay them with, like the English. What would be thought of the Queen's government, if after having ruined trade, manufactures, and agriculture, and exhausted all the sources of public prosperity, it were to say to the people, "Rejoice, good people, for henceforth your taxes will not exceed 7s. 6d. a head all round!" The English people would answer with great reason, that they would much prefer to pay £40 a head, and be able to make £400.

It is not this or that particular sum per head on a population which constitutes moderate or excessive taxation; but the relation which the sum annually taken for the service of the State bears to the revenues of the nation. It is just to take much from him who has much; monstrous to attempt to take anything—be it never so little—from him who has nothing. If you examine the question from this common sense point of view, you will agree with me that taxation at the rate of 7s. 6,d. a head, is pretty heavy for the poor Romans.

But 7s. 6,d. a head is not the rate at which they are taxed; nor even double that amount. The Budget of Rome is £2,800,000, which is to be assessed upon three million taxpayers.

Assessed, moreover, not according to the laws of reason, justice, and humanity, but in such a manner that the heaviest burdens fall upon the most useful, laborious, and interesting class of the nation, the small proprietors.

And I do not allude here to the taxes paid directly to the State, and admitted in the budget. Besides these, there are the provincial and municipal charges, which, under the title of additional per-centage, amount to more than double the direct taxes. The province of Bologna pays £80,900 of property-tax, and £96,812 of provincial and municipal charges, making together £177,712. This sum distributed over the whole population of 370,107, brings the taxation to a fraction under 10s. a head. But observe, that instead of being borne by the whole population, it is borne by no more than 23,022 proprietors.

But mark a further injustice! It does not bear equally upon the proprietors of the towns and those of the country. The former has a great advantage over the latter. A town property in the province of Bologna pays 2s. 3d. per cent., a country property of the same value 5s. 3d. per cent., not upon the income, but the capital.