[1117] c. 6. Externa libentius quam domestica recordor, quæ utinam sempiterna oblivione sepulta jacerent.
Census of property. 69. The first chapter of the sixth book relates to a periodical census of property, which he recommends as too much neglected. The Roman censorship of manners he extols, and thinks it peculiarly required, when all domestic coercion is come to an end. But he would give no coercive jurisdiction to his censors, and plainly intimates his dislike to a similar authority in the church.[1118] |Public revenues.| A more important disquisition follows on public revenues. These may be derived from seven sources: namely, national domains; confiscation of enemies’ property; gifts of friendly powers; tributes from dependent allies; foreign trade carried on by the state; tolls and customs on exports and imports; or, lastly, taxes directly levied on the people. The first of these is the most secure and honourable; and here we have abundance of ancient and modern learning, while of course the French principle of inalienability is brought forward. The second source of revenue is justified by the rights of war and practice of nations; the third has sometimes occurred; and the fourth is very frequent. It is dishonourable for a prince to be a merchant, and thus gain a revenue in the fifth mode, yet the kings of Portugal do not disdain this; and the mischievous usage of selling offices in some other countries seems to fall under this head. The different taxes on merchandise, or, in our language, of customs and excise, come in the sixth place. Here Bodin advises to lower the import duties on articles with which the people cannot well dispense, but to lay them heavily on manufactured goods, that they may learn to practise these arts themselves.
[1118] lib. vi. c. 1.
Taxation. 70. The last species of revenue, obtained from direct taxation, is never to be chosen but from necessity; and as taxes are apt to be kept up when the necessity is passed, it is better that the king should borrow money of subjects than impose taxes upon them. He then enters on the history of taxation in different countries, remarking it as peculiar to France, that the burthen is thrown on the people to the ease of the nobles and clergy, which is the case nowhere except with the French, among whom, as Cæsar truly wrote, nothing is more despised than the common people. Taxes on luxuries, which serve only to corrupt men, are the best of all; those also are good which are imposed on proceedings at law, so as to restrain unnecessary litigation. Borrowing at interest, or by way of annuity, as they do at Venice, is ruinous. It seems, therefore, that Bodin recommends loans without interest, which must be compulsory. In the remainder of this chapter he treats of the best mode of expending the public revenue, and advises that royal grants should be closely examined, and, if excessive, be rescinded, at least after the death of the reigning king.[1119]
[1119] c. 2.
Adulteration of coin. 71. Every adulteration of coin, to which Bodin proceeds, and every change in its value is dangerous, as it affects the certainty of contracts, and renders every man’s property insecure. The different modes of alloying coin are then explained according to practical metallurgy, and, assuming the constant ratio of gold to silver as twelve to one, he advises that coins of both metals should be of the same weight. The alloy should not be above one in twenty-four; and the same standard should be used for plate. Many curious facts in monetary history will be found collected in this chapter.[1120]
[1120] c. 3.
Superiority of monarchy. 72. Bodin next states fully and with apparent fairness, the advantages and disadvantages both of democracy and aristocracy, and, admitting that some evils belong to monarchy, contends that they are all much less than in the two other forms. It must be remembered, that he does not acknowledge the possibility of a mixed government; a singular error, which, of course, vitiates his reasonings in this chapter. But it contains many excellent observations on democratical violence and ignorance, which history had led him duly to appreciate.[1121] The best form of polity, he holds to be a monarchy by agnatic succession, such as, in contradiction to Hottoman, he maintained to have been always established in France, pointing out also the mischiefs that have ensued in other countries for want of a Salic law.[1122]
[1121] c. 4.
[1122] c. 5.