d　by　the　French　Government；　or；　at　least；　its　results　have　not　been　made　public。　　We　are　acquainted　with　the　sum　total　of　the　charges　of　the　State；　we　know　the　amount　of　the　departmental　expenditure；　but　the　expenses　of　the　communal　divisions　have　not　been　computed；　and　the　amount　of　the　public　expenses　of　France　is　consequently　unknown。
  If　we　now　turn　to　America；　we　shall　perceive　that　the　difficulties　are　multiplied　and　enhanced。　　The　Union　publishes　an　exact　return　of　the　amount　of　its　expenditure；　the　budgets　of　the　four　and　twenty　States　furnish　similar　returns　of　their　revenues；　but　the　expenses　incident　to　the　affairs　of　the　counties　and　the　townships　are　unknown。　*k
  ＇Footnote　k：　The　Americans；　as　we　have　seen；　have　four　separate　budgets；　the　Union；　the　States；　the　Counties；　and　the　Townships　having　each　severally　their　own。　　During　my　stay　in　America　I　made　every　endeavor　to　discover　the　amount　of　the　public　expenditure　in　the　townships　and　counties　of　the　principal　States　of　the　Union；　and　I　readily　obtained　the　budget　of　the　larger　townships；　but　I　found　it　quite　impossible　to　procure　that　of　the　smaller　ones。　　I　possess；　however；　some　documents　relating　to　county　expenses；　which；　although　incomplete；　are　still　curious。　　I　have　to　thank　Mr。　Richards；　Mayor　of　Philadelphia；　for　the　budgets　of　thirteen　of　the　counties　of　Pennsylvania；　viz。；　Lebanon；　Centre；　Franklin；　Fayette；　Montgomery；　Luzerne；　Dauphin；　Butler；　Alleghany；　Columbia；　Northampton；　Northumberland；　and　Philadelphia；　for　the　year　1830。　　Their　population　at　that　time　consisted　of　495；207　inhabitants。　　On　looking　at　the　map　of　Pennsylvania；　it　will　be　seen　that　these　thirteen　counties　are　scattered　in　every　direction；　and　so　generally　affected　by　the　causes　which　usually　influence　the　condition　of　a　country；　that　they　may　easily　be　supposed　to　furnish　a　correct　average　of　the　financial　state　of　the　counties　of　Pennsylvania　in　general；　and　thus；　upon　reckoning　that　the　expenses　of　these　counties　amounted　in　the　year　1830　to　about　361；650；　or　nearly　75　cents　for　each　inhabitant；　and　calculating　that　each　of　them　contributed　in　the　same　year　about　2。55　towards　the　Union；　and　about　75　cents　to　the　State　of　Pennsylvania；　it　appears　that　they　each　contributed　as　their　share　of　all　the　public　expenses　（except　those　of　the　townships）　the　sum　of　4。05。　　This　calculation　is　doubly　incomplete；　as　it　applies　only　to　a　single　year　and　to　one　part　of　the　public　charges；　but　it　has　at　least　the　merit　of　not　being　conjectural。＇
  The　authority　of　the　Federal　government　cannot　oblige　the　provincial　governments　to　throw　any　light　upon　this　point；　and　even　if　these　governments　were　inclined　to　afford　their　simultaneous　co…　operation；　it　may　be　doubted　whether　they　possess　the　means　of　procuring　a　satisfactory　answer。　Independently　of　the　natural　difficulties　of　the　task；　the　political　organization　of　the　country　would　act　as　a　hindrance　to　the　success　of　their　efforts。　　The　county　and　town　magistrates　are　not　appointed　by　the　authorities　of　the　State；　and　they　are　not　subjected　to　their　control。　　It　is　therefore　very　allowable　to　suppose　that；　if　the　State　was　desirous　of　obtaining　the　returns　which　we　require；　its　design　would　be　counteracted　by　the　neglect　of　those　subordinate　officers　whom　it　would　be　obliged　to　employ。　*l　It　is；　in　point　of　fact；　useless　to　inquire　what　the　Americans　might　do　to　forward　this　inquiry；　since　it　is　certain　that　they　have　hitherto　done　nothing　at　all。　There　does　not　exist　a　single　individual　at　the　present　day；　in　America　or　in　Europe；　who　can　inform　us　what　each　citizen　of　the　Union　annually　contributes　to　the　public　charges　of　the　nation。　*m　　＇Footnote　l：　Those　who　have　attempted　to　draw　a　comparison　between　the　expenses　of　France　and　America　have　at　once　perceived　that　no　such　comparison　could　be　drawn　between　the　total　expenditure　of　the　two　countries；　but　they　have　endeavored　to　contrast　detached　portions　of　this　expenditure。　　It　may　readily　be　shown　that　this　second　system　is　not　at　all　less　defective　than　the　first。　　If　I　attempt　to　compare　the　French　budget　with　the　budget　of　the　Union；　it　must　be　remembered　that　the　latter　embraces　much　fewer　objects　than　then　central　Government　of　the　former　country；　and　that　the　expenditure　must　consequently　be　much　smaller。　　If　I　contrast　the　budgets　of　the　Departments　with　those　of　the　States　which　constitute　the　Union；　it　must　be　observed　that；　as　the　power　and　control　exercised　by　the　States　is　much　greater　than　that　which　is　exercised　by　the　Departments；　their　expenditure　is　also　more　considerable。　　As　for　the　budgets　of　the　counties；　nothing　of　the　kind　occurs　in　the　French　system　of　finances；　and　it　is；　again；　doubtful　whether　the　corresponding　expenses　should　be　referred　to　the　budget　of　the　State　or　to　those　of　the　municipal　divisions。　　Municipal　expenses　exist　in　both　countries；　but　they　are　not　always　analogous。　　In　America　the　townships　discharge　a　variety　of　offices　which　are　reserved　in　France　to　the　Departments　or　to　the　State。　　It　may；　moreover；　be　asked　what　is　to　be　understood　by　the　municipal　expenses　of　America。　　The　organization　of　the　municipal　bodies　or　townships　differs　in　the　several　States。　　Are　we　to　be　guided　by　what　occurs　in　New　England　or　in　Georgia；　in　Pennsylvania　or　in　the　State　of　Illinois？　　A　kind　of　analogy　may　very　readily　be　perceived　between　certain　budgets　in　the　two　countries；　but　as　the　elements　of　which　they　are　composed　always　differ　more　or　less；　no　fair　comparison　can　be　instituted　between　them。　　＇The　same　difficulty　exists；　perhaps　to　a　greater　degree　at　the　present　time；　when　the　taxation　of　America　has　largely　increased。　…　1874。＇＇
  ＇Footnote　m：　Even　if　we　knew　the　exact　pecuniary　contributions　of　every　French　and　American　citizen　to　the　coffers　of　the　State；　we　should　only　come　at　a　portion　of　the　truth。　　Governments　do　not　only　demand　supplies　of　money；　but　they　call　for　personal　services；　which　may　be　looked　upon　as　equivalent　to　a　given　sum。　　When　a　State　raises　an　army；　besides　the　pay　of　the　troops；　which　is　furnished　by　the　entire　nation；　each　soldier　must　give　up　his　time；　the　value　of　which　depends　on　the　use　he　might　make　of　it　if　he　were　not　in　the　service。　　The　same　remark　applies　to　the　militia；　the　citizen　who　is　in　the　militia　devotes　a　certain　portion　of　valuable　time　to　the　maintenance　of　the　public　peace；　and　he　does　in　reality　surrender　to　the　State　those　earnings　which　he　is　prevented　from　gaining。　　Many　other　instances　might　be　cited　in　addition　to　these。　　The　governments　of　France　and　of　America　both　levy　taxes　of　this　kind；　which　weigh　upon　the　citizens；　but　who　can　estimate　with　accuracy　their　relative　amount　in　the　two　countries？
  This；　however；　is　not　the　last　of　the　difficulties　which　prevent　us　from　comparing　the　expenditure　of　the　Union　with　that　of　France。　　The　French　Government　contracts　certain　obligations　which　do　not　exist　in　America；　and　vice　versa。　　The　French　Government　pays　the　clergy；　in　America　the　voluntary　principle　prevails。　　In　America　there　is　a　legal　provision　for　the　poor；　in　France　they　are　abandoned　to　the　charity　of　the　public。　　The　French　public　officers　are　paid　by　a　fixed　salary；　in　America　they　are　allowed　certain　perquisites。　　In　France　contributions　in　kind　take　place　on　very　few　roads；　in　America　upon　almost　all　the　thoroughfares：　in　the　former　country　the　roads　are　free　to　all　travellers；　in　the　latter　turnpikes　abound。　　All　these　differences　in　the　manner　in　which　contributions　are　levied　in　the　two　countries　enhance　the　difficulty　of　comparing　their　expenditure；　for　there　are　certain　expenses　which　the　citizens　would　not　be　subject　to；　or　which　would　at　any　rate　be　much　less　considerable；　if　the　State　did　not　take　upon　itself　to　act　in　the　name　of　the　public。＇
  Hence　we　must　conclude　that　it　is　no　less　difficult　to　compare　the　social　expenditure　than　it　is　to　estimate　the　relative　wealth　of　France　and　America。　I　will　even　add　that　it　would　be　dangerous　to　attempt　this　comparison；　for　when　statistics　are　not　based　upon　computations　which　are　strictly　accurate；　they　mislead　instead　of　guiding　aright。　　The　mind　is　easily　imposed　upon　by　the　false　affectation　of　exactness；　which　prevails　even　in　the　misstatements　of　science；　and　it　adopts　with　confidence　errors　which　are　dressed　in　the　forms　of　mathematical　truth。
  We　abandon；　therefore；　our　numerical　investigation；　with　the　hope　of　meeting　with　data　of　another　kind。　　In　the　absence　of　positive　documents；　we　may　form　an　opinion　as　to　the　proportion　which　the　taxation　of　a　people　bears　to　its　real　prosperity；　by　observing　whether　its　external　appearance　is　flourishing；　whether；　after　having　discharged　the　calls　of　the　State；　the　poor　man　retains　the　means　of　subsistence；　and　the　rich　the　means　of　enjoyment；　and　whether　both　classes　are　contented　with　their　position；　seeking；　however；　to　ameliorate　it　by　perpetual　exertions；　so　that　industry　is　never　in　want　of　capital；　nor　capital　unemployed　by　industry。　　The　observer　who　draws　his　inferences　from　these　signs　will；　undoubtedly；　be　led　to　the　conclusion　that　the　American　of　the　United　States　contributes　a　much　smaller　portion　of　his　income　to　the　State　than　the　citizen　of　France。　　Nor；　indee