We well know that taxes are necessary, and that the malediction pronounced in the gospel only regards those who abuse their employment to harass the people. Perhaps the copyist forgot a word, as for instance the epithet pravus. It might have meant pravus publicanus; this word was much more necessary, as the general malediction is a formal contradiction to the words put into the mouth of Jesus Christ: "Render unto Cæsar the things which are Cæsar's." Certainly those who collected the dues of Cæsar ought not to have been held in horror. It would have been, at once, insulting the order of Roman Knights and the emperor himself; nothing could have been more ill-advised.
In all civilized countries the imposts are great, because the charges of the state are heavy. In Spain the articles of commerce sent to Cadiz, and thence to America, pay more than thirty per cent. before their transit is accomplished.
In England all duty upon importation is very considerable; however, it is paid without murmuring; there is even a pride in paying it. A merchant boasts of putting four or five thousand guineas a year into the public treasury. The richer a country is, the heavier are the taxes. Speculators would have taxes fall on landed productions only. What! having sown a field of flax, which will bring me two hundred crowns, by which flax a great manufacturer will gain two hundred thousand crowns by converting it into lace—must this manufacturer pay nothing, and shall I pay all, because it is produced by my land? The wife of this manufacturer will furnish the queen and princesses with fine point of Alençon, she will be patronized; her son will become intendant of justice, police, and finance, and will augment my taxes in my miserable old age. Ah! gentlemen speculators, you calculate badly; you are unjust.
The great point is that an entire people be not despoiled by an army of alguazils, in order that a score of town or court leeches may feast upon its blood.
The Duke de Sully relates, in his "Political Economy," that in 1585 there were just twenty lords interested in the leases of farms, to whom the highest bidders gave three million two hundred and forty-eight thousand crowns.
It was still worse under Charles IX., and Francis I., and Louis XIII. There was not less depredation in the minority of Louis XIV. France, notwithstanding so many wounds, is still in being. Yes; but if it had not received them it would have been in better health. It was thus with several other states.
SECTION III.
It is just that those who enjoy the advantages of a government should support the charges. The ecclesiastics and monks, who possess great property, for this reason should contribute to the taxes in all countries, like other citizens. In the times which we call barbarous, great benefices and abbeys Were taxed in France to the third of their revenue.
