in　proportion　to　their　riches。　A　duty　of　consumption　on　tea；　sugar；　spices；　does　not　reach　a　class　so　numerous　as　a　duty　on　salt；　but　among　those　paying　it；　this　duty　is　proportioned　only　to　what　a　single　individual　can　employ　in　his　use。　It　spares　the　poor；　but　it　weighs　not　upon　the　rich；　it　is；　consequently；　very　unproductive；　whilst　duties　extending　to　the　smallest　consumption　are　the　only　ones　which　bring　in　much　to　government。　　　　　By　degrees；　duties　on　consumption　have　been　extended　to　every　kind　of　production。　It　has　been　imagined　that　if　the　rich　man　was　made　to　pay　a　first　capitation　on　salt；　a　second　on　light；　a　third　on　drink；　a　fourth　on　food；　a　fifth　on　clothes；　there　would　be　established　a　kind　of　proportion　between　his　contributions　and　his　fortune；　because　he　would　pay　a　much　greater　number　of　taxes　than　the　poor　man；　although　each　tax；　being　limited　by　the　individual's　physical　wants；　was　disproportioned　to　his　wealth。　The　impossibility　of　establishing　a　uniform　and　universal　law；　was　clearly　felt；　and　the　attempt　was　made　of　approximating　to　it；　by　a　multitude　of　partial　laws。　　　　　Hence　has　arisen　a　fourfold　division　of　duties　on　consumption；　which　are　adopted　in　almost　all　countries；　namely；　the　gabelle；　custom；　excise；　and　tolls。　The　gabelle　comprises　those　commodities　of　which　the　government　claims　a　monopoly；　salt　and　tobacco；　for　example；　it　sells　them　alone；　at　a　high　price；　by　its　agents　or　favourites；　and　prosecutes　by　rigorous　penalties　all　such　as　attempt　to　take　a　share　in　their　manufacture　or　trade。　Customs　are　destined　to　levy　a　proportionate　duty　on　goods　imported　from　foreign　counties；　and　the　excise；　or　aids　on　goods　produced　in　the　country　itself。　The　former　is　only　established　in　the　confines　of　the　territory；　and　although　the　advancement　in　price　of　those　taxed　commodities　is　equally　felt　over　the　whole　state；　the　vexations　which　accompany　the　levying　of　duties　are　confined　to　the　frontiers　alone。　The　latter　is　to　levy　the　tax　wherever　industry　is　exercised；　it　consequently　must　comprehend；　under　its　inspection；　all　productive　workmen；　all　the　most　useful　citizens　of　the　state；　and　it　cannot　reach　them；　except　by　an　inquisition　almost　constantly　destructive　of　security　and　freedom。　Tolls；　in　the　last　place；　established　at　the　gates　of　towns；　form　the　fourth　class　of　duties　on　consumption。　As　the　most　important　department　of　the　national　exchange　is　that　between　the　industry　of　towns　and　the　industry　of　the　country；　tolls　are　destined　to　reach　the　latter；　and　to　subject　the　goods　produced　by　agriculture　to　a　proportionate　tax；　at　the　moment　when　they　come　to　be　consumed　by　the　inhabitants　of　towns。　　　　　In　this　manner；　the　establishment　of　taxes　on　consumption　has　covered　Europe　with　four　hosts　of　clerks；　inspectors；　agents；　who；　by　incessantly　struggling　with　each　citizen　about　pecuniary　interests；　have　contributed　to　render　authority　odious　to　the　people；　and　accustomed　men　to　elude　the　law；　to　violate　truth；　to　disobey；　and　to　deceive。　The　more　heavy　and　multiplied　these　taxes　are；　the　more　rapidly　will　immorality　make　progress。　Goods　destined　for　the　consumption　of　the　rich；　presenting；　in　the　same　bulk；　a　much　greater　value　than　goods　consumed　by　the　poor；　offer　a　much　more　powerful　encouragement　to　smuggling；　they　have　hence　been　necessarily　subjected　to　far　lower　duties；　that　fraud　might　not　altogether　escape　with　them　from　taxation；　and　by　pushing　things　to　extremes；　the　most　unjust　inequality　has　been　established　among　contributors；　liberty　has　been　encroached　on　by　vexatious　inquisitions；　the　manufactures；　the　trade；　even　the　existence　of　those　who　labour　and　who　should　create　every　kind　of　wealth；　have　been　endangered。　Those　counties　which　have　enjoyed　the　highest　prosperity　are　exactly　those　in　which　this　aggravation　of　indirect　taxes　threatens　every　kind　of　industry　with　the　most　complete　ruin。　　　　　Governments　have　not　been　contented　with　taxing　revenues　and　expenditure；　they　have　gone　forth　to　seek　out　all　the　acts　of　civil　life　which　might　afford　them　an　opportunity　of　asking　money。　Some　have　established　capitations；　which；　weighing　equally　on　the　poor　and　the　rich；　force　the　man　to　pay　who　has　nothing；　for　whom　society　does　nothing；　equally　with　him　who　has　too　much；　for　whom　society　lays　out　enormous　expenses。　Others　have　attacked　with　considerable　imposts；　inheritances；　sales；　and　all　exchange　of　property；　though；　in　thus　encroaching　on　capital；　not　on　revenue；　they　diminish　the　productive　cause　of　wealth；　nearly　as　if　tithes　were　levied　on　the　seed；　instead　of　being　levied　on　the　crop。　Others　have　established　imposts　on　loans；　by　pledge　and　judicial　acts；　on　stamps；　and　a　train　of　accidents　which　ought　to　be　taken　as　Symptoms　of　poverty；　not　of　riches。　Others；　in　fine；　by　establishing　lotteries；　have　profited　by　encouraging　a　ruinous　vice。　　　　　This　review　of　the　different　kinds　of　taxation　shows　clearly；　that　one　of　the　most　essential　qualities　which　a　nation　can　ask　in　its　government　is　economy。　States；　in　the　vigour　lent　them　by　freedom；　in　the　full　enjoyment　of　all　their　advantages；　give　way　to　all　the　dreams　of　ambition；　they　listen　to　all　the　suggestions　of　pride；　of　jealousy；　or　of　vengeance；　under　the　pretext　of　being　on　their　guard　against　distant　or　imaginary　dangers；　they　rush　headlong；　with　light　hearts；　into　ruinous　wars；　and　persist　in　them　with　obstinacy；　though　the　voice　of　humanity　calls　for　peace　in　vain；　the　superiority　of　their　nation　does　not　yet　appear　sufficiently　established；　their　enemy　is　not　yet　sufficiently　humbled；　the　work　which　they　thought　accomplished　has　been　overturned；　it　must　be　reestablished　at　any　price。　Present　resources；　however；　are　exhausted；　and　recourse　is　had　to　borrowing：　credit　is　still　entire；　the　national　capitals　are　drained　away　from　commerce；　and　placed；　one　after　another；　at　the　disposal　of　a　minister；　who　dissipates　them；　and　replaces　them　by　assignments　on　the　future；　and　the　passion　which　blinded　men　for　a　few　months；　condemns　their　posterity　to　suffering　for　ages。　　　　　Perhaps　no　invention　was　ever　more　fatal　to　men　than　that　of　public　loans：　none　is　yet　enveloped　with　more　illusions。　The　passions　excited　by　politics　are　so　violent；　the　questions　to　be　decided　by　negotiations　or　by　arms　so　important；　all　sacrifices　become　so　natural；　when　the　prosperity；　the　existence；　the　honour　of　all　are　at　stake；　that　governments　and　the　people；　before　yielding；　are　to　exhaust　every　resource　to　the　very　uttermost。　They　will　send　out　the　last　man　to　battle；　they　will　expend　their　last　shilling；　if　they　can　possibly　dispose　of　either；　and　they　will　do　this　not　alone　for　the　safety　of　the　people；　but　for　any　war；　any　quarrel　in　which　they　happen　to　engage；　because　there　is　no　one　in　which　their　offended　pride　may　not　be　confounded　with　honour；　in　which　they　cannot　honestly　say　what　is　true　only　in　extreme　cases；　that　a　nation　had　better　cease　to　exist　than　exist　dishonoured。　　　　　If　the　possibility　of　making　such　preternatural　exertions　could　be　furnished　to　nations；　and　reserved　at　the　same　time　for　an　extraordinary　necessity；　no　doubt　a　great　service　would　be　done　to　human　society；　which　is　shaken　to　its　foundation　every　time　that　one　of　its　members　is　overthrown。　But　each　mean　of　defence　becomes　in　its　turn　a　mean　of　attack。　The　invention　of　artillery；　happy　for　society　if　it　could　have　been　employed　only　in　the　defence　of　towns；　has　served　to　overthrow　them：　the　invention　of　standing　armies　has　opposed　discipline　to　discipline；　and　talent　to　talent；　the　invention　of　conscriptions　has　opposed　all　the　youth　of　one　nation　to　all　the　youth　of　another；　the　invention　of　landsthurms　and　levees　en　masse；　has　made　even　women　and　old　men　descend　to　the　field　of　battle　to　assist　regular　troops；　the　invention　of　loans　has　attacked　and　defended　the　present　generation；　with　all　the　hope　and　all　the　labour　of　posterity。　The　strength　of　nations；　though　becoming　still　more　formidable；　has　continued　still　in　same　proportion。　The　state；　in　danger；　has　not　found　deliverance　more　easily。　but　humanity　herself　has　been　sacrificed；　and；　amid　those　gigantic　combats；　it　is　she　that　must　perish。　　　　　As；　after　those　destructive　expenses　rendered　possible　by　loans；　there　remains　an　apparent　wealth；　which　has　been　named　the　public　funds；　and　which　figures　as　an　immense　capital；　the　different　portions　of　which　constitute　the　fortunes　of　opulent　individuals；　some　have　believed；　or　affected　to　believe；　that　this　dissipation　of　national　capital　was　not　so　great　an　evil；　but　rather　a　circulation；　which　caused　wealth　to　spring　up　again　under　another　shape；　and　that　mysterious　advantages　existed　for　great　states　in　this　immaterial　opulence；　which　was　seen　to　pass　from　hand　to　hand　on　the　market　of　the　public　stocks。　　　　　No　very　powerful　logic　was　needed；　to　persuade　ministers　of　the　advantages　arising　from　dissipation；　stock…jobbers；　of　the　national　profit　attached　to　their　commerce；　state　creditors；　of　the　importance　of　their　rank　in　society；　capitalists；　eager　to　lend；　of　the　service　they　did　to　the　public；　by　taking　from　it　an　interest　superior　to　that　of　trade。　Thus　all　appeared　amply　satisfied　with　regard　to　the　unintelligible　doctrine　by　which　it　was　pretended　to　demonstra