“TAXATION NO TYRANNY!”
Such was the title of a famous political tract, which was issued at a moment when a people, in a state of insurrection, put forth a declaration that taxation was tyranny! It was not against an insignificant tax they protested, but against taxation itself! and in the temper of the moment this abstract proposition appeared an insolent paradox. It was instantly run down by that everlasting party which, so far back as in the laws of our Henry the First, are designated by the odd descriptive term of acephali, a people without heads![122] the strange equality of levellers!
These political monsters in all times have had an association of ideas of taxation and tyranny, and with them one name instantly suggests the other! This happened to one Gigli of Sienna, who published the first part of a dictionary of the Tuscan language,[123] of which only 312 leaves amused the Florentines; these having had the honour of being consigned to the flames by the hands of the hangman for certain popular errors; such as, for instance, under the word Gran Duca we find Vedi Gabelli! (see Taxes!) and the word Gabella was explained by a reference to Gran Duca! Grand-duke and taxes were synonymes, according to this mordacious lexicographer! Such grievances, and the modes of expressing them, are equally ancient. A Roman consul, by levying a tax on salt during the Punic war, was nicknamed Salinator, and condemned by “the majesty” of the people! He had formerly done his duty to the country, but the salter was now his reward! He retired from Rome, let his beard grow, and by his sordid dress and melancholy air evinced his acute sensibility. The Romans at length wanted the salter to command the army—as an injured man, he refused—but he was told that he should bear the caprice of the Roman people with the tenderness of a son for the humours of a parent! He had lost his reputation by a productive tax on salt, though this tax had provided an army and obtained a victory!
Certain it is that Gigli and his numerous adherents are wrong: for were they freed from all restraints as much as if they slept in forests and not in houses; were they inhabitants of wilds and not of cities, so that every man should be his own lawgiver, with a perpetual immunity from all taxation, we could not necessarily infer their political happiness. There are nations where taxation is hardly known, for the people exist in such utter wretchedness, that they are too poor to be taxed; of which the Chinese, among others, exhibit remarkable instances. When Nero would have abolished all taxes, in his excessive passion for popularity, the senate thanked him for his good will to the people, but assured him that this was a certain means not of repairing, but of ruining the commonwealth. Bodin, in his curious work “The Republic,” has noticed a class of politicians who are in too great favour with the people. “Many seditious citizens, and desirous of innovations, did of late years promise immunity of taxes and subsidies to our people; but neither could they do it, or if they could have done it, they would not; or if it were done, should we have any commonweal, being the ground and foundation of one.”[124]
The undisguised and naked term of “taxation” is, however, so odious to the people, that it may be curious to observe the arts practised by governments, and even by the people themselves, to veil it under some mitigating term. In the first breaking out of the American troubles, they probably would have yielded to the mother-country the right of taxation, modified by the term regulation (of their trade); this I infer from a letter of Dr. Robertson, who observes, that “the distinction between taxation and regulation is mere folly!” Even despotic governments have condescended to disguise the contributions forcibly levied, by some appellative which should partly conceal its real nature. Terms have often influenced circumstances, as names do things; and conquest or oppression, which we may allow to be synonymes, apes benevolence whenever it claims as a gift what it exacts as a tribute.
A sort of philosophical history of taxation appears in the narrative of Wood, in his “Inquiry on Homer.” He tells us that “the presents (a term of extensive signification in the East) which are distributed annually by the bashaw of Damascus to the several Arab princes through whose territory he conducts the caravan of pilgrims to Mecca, are, at Constantinople, called a free gift, and considered as an act of the sultan’s generosity towards his indigent subjects; while, on the other hand, the Arab Sheikhs deny even a right of passage through the districts of their command, and exact those sums as a tax due for the permission of going through their country. In the frequent bloody contests which the adjustment of these fees produces, the Turks complain of robbery, and the Arabs of invasion.”[125]
Here we trace taxation through all its shifting forms, accommodating itself to the feelings of the different people; the same principle regulated the alternate terms proposed by the buccaneers, when they asked what the weaker party was sure to give, or when they levied what the others paid only as a common toll.
When Louis the Eleventh of France beheld his country exhausted by the predatory wars of England, he bought a peace of our Edward the Fourth by an annual sum of fifty thousand crowns, to be paid at London, and likewise granted pensions to the English ministers. Holinshed and all our historians call this a yearly tribute; but Comines, the French memoir-writer, with a national spirit, denies that these gifts were either pensions or tributes. “Yet,” says Bodin, a Frenchman also, but affecting a more philosophical indifference, “it must be either the one or the other; though I confess, that those who receive a pension to obtain peace, commonly boast of it as if it were a tribute!”[126] Such are the shades of our feelings in this history of taxation and tribute. But there is another artifice of applying soft names to hard things, by veiling a tyrannical act by a term which presents no disagreeable idea to the imagination. When it was formerly thought desirable, in the relaxation of morals which prevailed in Venice, to institute the office of censor, three magistrates were elected bearing this title; but it seemed so harsh and austere in that dissipated city, that these reformers of manners were compelled to change their title; when they were no longer called censors, but I signori sopra il bon vivere della città, all agreed on the propriety of the office under the softened term. Father Joseph, the secret agent of Cardinal Richelieu, was the inventor of lettres de cachet, disguising that instrument of despotism by the amusing term of a sealed letter. Expatriation would have been merciful compared with the result of that billet-doux, a sealed letter from his majesty!
Burke reflects with profound truth—“Abstract liberty, like other mere abstractions, is not to be found. Liberty inheres in some sensible object; and every nation has formed to itself some favourite point, which, by way of eminence, becomes the criterion of their happiness. It happened that the great contests for freedom in this country were from the earliest times chiefly upon the question of taxing. Most of the contests in the ancient commonwealths turned primarily on the right of election of magistrates, or on the balance among the several orders of the state. The question of money was not with them so immediate. But in England it was otherwise. On this point of taxes the ablest pens and most eloquent tongues have been exercised; the greatest spirits have acted and suffered.”[127]