the taxes, in
proportion to the service done, are generally less than in a
republic.{88}

---
{88} America is an exception, but then there is no similarity between
the United States and any other country in the world. Their existence,
as an independent country, is only of twenty-five years standing; they
have had no wars during that time, and the revolutionary war cost
little in actual money. The comparison between the states and other
nations will not hold, but, if we compare the expense of their
government now, and when under the British, it will be found they
pay near thirty times as much; and, even allowing their population to
have risen one-half, they still pay proportionately twenty times as
much. Their revenue now amounts to 16,000,000 of dollars. The
public expense, in 1795, when they revolted, was about 350,000
dollars.
-=-

This was the case in Holland and Venice. In England, the first great
increase of taxes took place under the long Parliament and
Commonwealth.

The only administration carried on by delegated authority, that is from
necessity obliged to be executed with unabaiting rigour, is the
department of finance. Money is a thing of such a nature, that strict
rules are absolutely necessary in its administration. There is here a
great distinction between money and other property, or money's
worth. A menial servant, of whose honesty there is no proof, and even
when it may be dubious, is habitually trusted with the care of property
to a considerable amount, and the account rendered is seldom very
rigorous; but, in the case of trusting with money, every precaution is
first taken, as to being trust-worthy. Security is generally demanded,
and neither friendship, confidence, nor the highest respectability, will
supply the place of a strict account, which, when not rendered, leaves
an indelible stain. There are many causes for this, but they are so
generally understood, or, at least, so generally felt, that it is not
necessary to examine them; the consequences are in some cases,
however, not so evident. One of the most important is, that the
accuracy with [end of page #103] which those appointed to collect
taxes are obliged to render their accounts, compels them to a strictness
in doing their duty that appears frequently rigorous to an extreme
degree, and scarcely consistent with justice or humanity.

A king is considered as an unrelenting creditor, and he certainly
appears in that character; but it sho