should　follow　them　into　all　their　ramifications。　Taxation　ought　to　be　considered　by　the　citizens　of　a　state　as　a　recompense　for　the　protection；　which　government　grants　to　their　：　persons　and　properties。　It　is　just　that　all　support　this；　in　proportion　to　the　advantages　secured　them　by　society；　and　to　the　expenses　it　incurs　for　them。　The　greater　part　of　the　charge　arising　from　social　establishments；　is　destined　to　defend　the　rich　against　the　poor；　because；　if　left　to　their　respective　strength；　the　former　would　very　speedily　be　stripped。　It　is　hence　just　that　the　rich　man　contribute　not　only　in　proportion　to　his　fortune；　but　even　beyond　it；　to　support　a　system　which　is　so　advantageous　to　him；　in　the　same　way　as　it　is　equitable　to　take　from　his　superfluity　rather　than　from　the　other's　necessaries。　Most　public　labours；　most　charges　for　defence　and　for　the　administration　of　justice；　have　territorial　rather　than　movable　property　in　view；　it　is　hence　farther　just；　that　the　landed　proprietor　be　taxed　in　proportion　higher　than　others。　　　　　After　the　sources　of　income　have　become　various；　it　cannot　be　supposed　that　a　single　tax　will　reach　them　all；　unless　it　assume　as　a　basis　this　income　itself；　the　valuation　of　which；　in　any　form；　would　give　room　to　the　most　arbitrary　and　vexatious　inquisitions。　The　tax；　though　single；　would　in　that　case　lose　all　the　advantages　of　simplicity。　It　was　better　then；　for　contributors；　as　well　as　government；　to　multiply　taxes；　that　each　by　itself　might　be　lighter；　and　the　whole　might　better　reach　every　class　of　persons。　Governments　have　therefore　multiplied　partial　taxes。　They　have　taken　wherever　they　have　found　any　thing　to　take；　and　though　flattering　themselves　with　having　thus　reached　all　their　subjects；　it　would　be　impossible　for　them　to　appreciate　how　much　is　asked　of　each　class；　and　consequently　to　maintain　the　proportional　equality　which　justice　would　have　required。　On　the　other　hand；　contributors　like　better　to　submit　to　this　heavy　inconvenience；　than　to　the　obligations　of　exhibiting　an　account　of　their　incomes；　which；　often　they　do　not　know　themselves；　and　to　a　division　on　arbitrary　grounds；　which　most　frequently　would　be　intolerable。　　　　　In　establishing　those　different　taxes；　four　rules　appear　of　essential　importance　for　rendering　each　tax　as　little　burdensome　as　possible。　Each　citizen　must　contribute；　if　he　can　do　so；　according　to　the　proportion　of　his　fortune；　the　collection　must　not　be　expensive；　that　so　the　tax　may　cost　as　little　to　the　people　as　possible　beyond　what　it　brings　into　the　treasury；　the　term　of　payment　must　be　suitable　to　the　contributor；　who　might　frequently　be。　ruined　by　an　unreasonable　demand　of　what　he　could　pay；　without　constraint；　if　his　convenience　were　consulted；　and；　finally；　the　citizen's　liberty　must　be　respected；　that　so　he　may　not　be　exposed　otherwise；　than　with　extreme　cautions　to　the　inspection　of　revenue…officers；　to　the　dependent；　and　all　the　vexatious　measures　too　often　connected　with　the　levying　of　taxes。　　　　　Among　the　taxes　that　reach　with　any　equality　all　classes　of　contributors；　some　are　proportioned　to　the　income　of　each；　others　to　the　expense　of　each。　These　two　ways　of　estimating　fortunes　seem　capable　of　being　adopted　indifferently。　and；　if　the　expense　is　not　proportionate　to　the　wealth；　there　is　no　inconvenience；　if　the　impost；　which　is　regulated　by　this　expense；　be；　as　it　were；　a　bonus　on　economy；　or　a　fine　on　prodigality。　Tithes；　the　land…tax；　the　income…tax；　are　destined　to　reach　what　the　contributor　receives。　Taxes　on　consumable　articles　are　the　chief　species　of　contribution　on　expenditure。　There　remains；　however；　a　great　number　of　other　taxes；　which　cannot　be　arranged　under　these　two　heads；　and　which；　accordingly；　are　not　in　proportion　to　the　contributor's　fortune。　　　　　The　revenue　most　easily　attained　by　taxation　is　that　which　proceeds　from　land；　because　this　species　of　wealth　cannot　be　concealed　from　sight；　because；　without　the　proprietor's　declaration；　the　value　of　it　may　be　known；　and　because；　in　gathering　the　produce　at　the　moment　when　nature　grants　it；　we　are　sure　exactly　to　meet　the　proprietor's　convenience　for　paying　it。　But　economists　are　divided　in　opinion　as　to　the　two　modes　of　collecting　this　tax；　the　one　in　kind　from　the　unaltered　product；　the　other　in　money　from　the　proprietor's　net　revenue。　　　　　Tithes；　a　tax；　according　to　the　first　of　those　methods；　is　leveled　at　the　moment　of　abundance；　before　the　producer　has　in　any　shape　taken　possession　of　his　property。　The　rule；　according　to　which　tithes　are　established；　is　so　universal；　that　few　discussions　or　vexations　arise　from　it；　and　this　gives　it　a　great　appearance　of　equality。　The　collection　of　a　tax　in　kind　requires　a　great　number　of　clerks　and　warehouses；　and　hence　it　is　expensive；　but　this　inconvenience　might　be　repaid；　if　government；　after　the　collection；　kept　in　its　granaries　the　corn　delivered　to　it；　till　a　period　more　favourable　for　sale。　As　cultivators　generally　cannot　wait　for　this　period；　the　loss　suffered　by　a　premature　sale　would；　perhaps；　of　itself；　cover　all　the　charges　of　collection。　Combining　such　advantages；　a　national　impost　in　the　shape　of　tithes　has　seduced　many　political　speculators。　Tithes　have　also　been　defended　with　obstinacy　by　the　powerful　body　to　whom　they　are　in　general　abandoned。　Those　advantages　do　not　extend　to　what　are　called　small　tithes；　an　impost　vexatious　in　all　its　details；　the　difficult　collection　of　which　is　an　ever　fresh　root　of　hatred　between　the　curate　and　his　parishioners；　though　the　impost　was　intended　to　unite　them　all　as　a　single　family。　　　　　But　the　advantages　of　tithes；　in　any　shape；　are　more　than　compensated　by　their　real　inequality；　and　the　obstacles　they　oppose　to　industry。　The　expense　of　cultivation　is　far　from　being　the　same　in　good　and　in　bad　soils；　in　good　and　bad　years；　yet　the　reimbursement　of　that　expense　is　made　by　part　of　the　crop；　and　this　part　at　least　should　not　be　subjected　to　any　tax；　for　fear　of　destroying　the　reproduction　of　the　following　year。　It　is　not　the　revenue　alone　that　is　tithed；　but　at　the　same　time　all　the　seed；　the　manure；　the　days　of　labour；　which　have　produced　the　crop：　for　all　this；　the　latter　ought　to　restore。　In　good　years；　and　good　soils；　two　sheaves　in　ten　may　represent　all　these　advances：　in　bad　years　or　soils；　eight　in　ten　scarcely　cover　them；　it　is　not　very　rare　even　that　the　whole　crop　is　insufficient　to　pay　the　expenses。　Tithes；　however；　are　equally　levied　in　all　those　cases；　from　the　first　they　take　an　eighth　part　of　the　land　revenue；　from　the　second　a　half；　from　the　third；　which　is　nothing；　they　take　a　portion　of　the　capital　destined　to　produce　the　following　crop；　and　their　inequality　is　the　more　cruel；　because　it　is　always　the　poor　whom　they　oppress；　taking　most　from　the　very　persons　whose　necessity　requires　most　moderation。　　　　　Again；　the　more　productive　a　mode　of　cultivation　is；　the　more　advances　does　it　need　to　have　committed　to　the　ground。　Tithes；　which　are　but　the　seventh　or　eighth　part　of　the　revenue　in　a　pasturage；　become　the　fifth　in　a　field　of　corn；　the　third　in　a　vineyard；　the　half　in　a　hop…yard　or　in　a　field　of　hemp；　and　the　whole　in　a　garden。　Thus　whilst　the　national　interest　incessantly　requires　the　raw　produce　to　be　incessantly　increased　by　committing　larger　advances　to　the　ground…tithes　instruct　the　cultivator　incessantly　to　diminish　his　advances；　and　follow　that　species　of　culture　which　gives　back　least　to　the　nation；　but　which　also　least　exposes　him　who　undertakes　it　to　be　punished　for　his　industry。　　　　　The　land　tax　has　not　the　same　inconveniences；　it　affects　only　the　net　revenue；　it　is　enabled　to　reach　it　with　equality　enough；　and　above　all；　with　a　regularity　which　screens　the　contributor　from　every　arbitrary　proceeding；　and　which；　therefore；　is　to　him　more　precious　than　justice　itself。　On　being　established；　it　strips　the　proprietor　of　a　considerable　portion　of　his　fortune；　for　he　loses　all　at　once　a　part　of　the　very　capital　whose　rent　alone　must　pay　the　tax；　but　this　loss；　after　having　stuck　him；　is　never　repeated。　From　that　time　he　no　longer　looks　upon　this　capital　as　belonging　to　him；　a　new　purchaser；　on　buying　the　land；　does　not　pay　him　any　price　for　this　portion；　the　state　has　become　thenceforth　its　true　proprietor。　On　the　other　hand；　this　territorial　impost　often　requires　money　from　such　as　have　none；　it　forces　them　to　sell　their　commodities　to　obtain　the　quantity　wanted；　perhaps　at　the　most　unfavourable　moment；　and　it　thus　contributes　to　cause　a　glut　in　the　market　at　the　moment　of　harvest；　and　a　scarcity　at　the　year's　end。　Besides；　if　too　heavy；　it　discourages　the　proprietor　from　laying　out　new　advances　upon　land　which　he　looks　upon　as　scarcely　any　longer　his。　　　　　If　the　capitalist　could　as　easily　be　come　at　as　the　proprietor　of　land；　it　would　be　quite　as　just　to　tax　him　directly　for　the　support　of　a　government　which　guards　his　property。　The　interest　of　money　would　be　a　taxable　material；　fully　as　suitable　as　the　rent　of　land。　But　the　capitalist'　s　wealth　cannot　be　known　without　a　vexatious　inquest；　which；　in　trading　counties；　would　be　destructive　to　credit。　Capitals；　moreover；　are　not　attached　to　the　soil；　and　if　loaded　with　imposts；　the　capitalist　would　be　induced　to　transmit　them　into　othe