Necessaries of life should not be taxed.
It is best to tax luxuries.
Erasmus then proceeded to inquire what mode of taxation would prove least burdensome to the people. And the conclusion he came to was, that ‘a good prince will burden with as few taxes as possible such things as are in common use amongst the lowest classes, such things as corn, bread, beer, wine, clothes, and other things necessary to life. Whereas these are what are now most burdened, and that in more than one way; first by heavy taxes which are farmed out, and commonly called assizes; then by customs, which again are farmed out in the same way; lastly by monopolies, from which little revenue comes to the prince, while the poor are mulcted with great charges. Therefore it would be best, as I have said, that a prince should increase his revenue by contracting his expenditure; ... and if he cannot avoid taxing something, and the affairs of the people require it, let those foreign products be taxed which minister not so much to the necessities of life as to luxury and pleasure, and which are used only by the rich; as, for instance, fine linen, silk, purple, pepper, spices, ointments, gems, and whatever else is of that kind.’[594]
Erasmus wound up this chapter on taxation by applying the principles of common honesty to the question of coinage, in connection with which many iniquities were perpetrated by princes in the sixteenth century.
Honesty in regard to the coinage.
‘Finally, in coining money a good prince will maintain that good faith which he owes to both God and man, ... in which matter there are four ways in which the people are wont to be plundered, as we saw some time ago after the death of Charles, when a long anarchy more hurtful than any tyranny afflicted your dominions. First the metal of the coins is deteriorated by mixture with alloys, next its weight is lessened, then it is diminished by clipping, and lastly its nominal value is increased or lowered whenever such a process would be likely to suit the exchequer of the prince.’[595]
In the chapter on the ‘Making and Amending of Laws,’[596] Erasmus in the same way fixes upon some of the points which are so prominently mentioned in the ‘Utopia.’
Prevention of crime rather than punishment.
Thus he urges that the greatest attention should be paid, not to the punishment of crimes when committed, but to the prevention of the commission of crimes worthy of punishment. Again, there is a paragraph in which it is urged that just as a wise surgeon does not proceed to amputation except as a last resort, so all remedies should be tried before capital punishment is resorted to.[597] This was one of the points urged by More.
The nobility.
War.
Thus also in speaking of the removal of occasions and causes of crime, he urged, just as More had done, that idle people should either be set to work or banished from the realm. The number of priests and monasteries should be kept in moderation. Other idle classes—especially soldiers—should not be allowed. As to the nobility, he would not, he said, detract from the honour of their noble birth, if their character were noble also. ‘But if they are such as we see plenty nowadays, softened by ease, made effeminate by pleasure, unskilled in all good arts, revellers, eager sportsmen, not to say anything worse; ... why should this race of men be preferred to shoemakers or husbandmen?’[598] The next chapter is ‘De Magistratibus et Officiis,’ and then follows one, ‘De Fœderibus,’[599] in which Erasmus takes the same ground as that taken by More, that Christianity itself is a bond of union between Christian nations which ought to make leagues unnecessary.[600] In the chapter ‘De Bello suscipiendo,’ he expressed his well-known hatred of war. ‘A good prince,’ he said, ‘will never enter upon any war at all unless after trying all possible means it cannot be avoided. If we were of this mind, scarcely any wars would ever occur between any nations. Lastly, if so pestilential a thing cannot be avoided, it should be the next care of a prince that it should be waged with as little evil as possible to his people, and as little expense as possible of Christian blood, and as quickly as possible brought to an end.’ It was natural that, holding as he did in common with Colet and More such strong views against war, he should express them as strongly in this little treatise as he had already done elsewhere. It is not needful here to follow his remarks throughout. It would involve much repetition. But it may be interesting to inquire what remedy or substitutes for war be proposed. He mentioned two. First, the reference of disputes between princes to arbitrators; second, the disposition on the part of princes rather to concede a point in dispute than to insist upon it at far greater cost than the thing is worth.[601]