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The Complete Works of Montesquieu. Electronic Edition.
cover
Volume I.
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BOOK XIII.: OF THE RELATION WHICH THE LEVYING OF TAXES AND THE GREATNESS OF THE PUBLIC REVENUES HAVE TO LIBERTY.
CHAP. XIII.: In what Government Taxes are capable of Increase.

CHAP. XIII.: In what Government Taxes are capable of Increase.

TAXES may be increased in most republics, because the citizen, who thinks he is paying himself, cheerfully submits to them, and moreover is generally able to bear their weight from the nature of the government.

In a monarchy taxes may be increased, because the moderation of the government is capable of procuring opulence: it is a recompence, as it were, granted to the prince for the respect he shews to the laws. In despotic governments they cannot be increased, because there can be no increase of the extremity of slavery.