CHAP. XIV.: That the Nature of the Taxes is relative to the Government.

A CAPITATION is more natural to slavery; a duty on merchandizes is more natural to liberty, by reason it has not so direct a relation to the person.

It is natural in a despotic government for the prince not to give money to his soldiers, or to

those belonging to his court, but to distribute lands amongst them, and, of course, that there should be very few taxes. But, if the prince gives money, the most natural tax he can raise is a capitation, which can never be considerable. For, as it is impossible to make different classes of the contributors, because of the abuses that might arise from thence, considering the injustice and violence of the government, they are under an absolute necessity of regulating themselves by the rate of what even the poorest and most wretched are able to contribute.

The natural tax of moderate governments is the duty laid on merchandizes. As this is really paid by the consumer, though advanced by the merchant, it is a loan which the latter has already made to the former. Hence the merchant must be considered on the one side as the general debtor of the state, and on the other as the creditor of every individual. He advances to the state the duty which the consumer will some time or other refund; and he has paid for the consumer the duty which he has advanced for the merchandize. It is therefore obvious, that, in proportion to the moderation of the government, to the prevalence of the spirit of liberty, and to the security of private fortunes, a merchant has it in his power to advance money to the state, and to pay considerable duties for individuals. In England a merchant lends really to the government fifty or sixty pounds sterling for every tun of wine he imports. Where is the merchant that would dare do any such thing in a country like Turky? And, were he so presumptuous, how could he do it with a crazy or shattered fortune?