ure. When young, and on
a small allowance, a revenue-officer remains single; but when it is
necessary to become serious, attentive, and confidential, and when he
finds he has the means, he betakes himself to a domestic life, which is
the most natural to men arrived at a certain time of life, and the best
fitted for those who are to be depended upon for the correctness of
their conduct. It is impossible to prevent this natural state of things;
and if let go uncorrected, if not counteracted, the consequences are
very pernicious. It is to this, in a great measure, the augmentation of
vice and mendicity =sic= is to be attributed in nations, as they become
wealthy and great.

Perhaps more depends upon the manner of taxation than the amount;
at least it certainly is so in all countries where the amount is not very
high. In America, for example, the amount is of no importance; the
manner might be of very pernicious consequence. In France, before
the revolution, the taxes were more oppressive, from the manner of
levying them than from their amount. The same thing might be said

---
{93} This is a very important part of the consideration; but, as
education and it are connected, and that comes into the Fourth Book
=sic--there is none.=, the whole consideration is left till then; not only
the national prosperity is injured, but the feelings of humanity are
hurt, and the sum of human misery increased by this consequence.
-=-

[end of page #110]

of almost every country in Europe, England and Holland excepted. At
present, the case is greatly altered, in many countries, by the increase:
yet, still, one of the principal evils arises from the manner of levying
the taxes; the restraints imposed by them, the inconveniency, the
vexation, and, finally, the misery and ruin they, in many cases,
occasion.

Of all the examples, where taxation contributed most to the fall of a
country, Rome is the greatest. The luxury of the imperial court, and
the expenses of a licentious and disorderly army, added to the
ignorance of the subject, rendered the taxes every way burthensome.
From the fall of Rome, to the time of Louis XIV. the splendour of
courts, and their expenses, were objects of no great importance. We
are but lately arrived at a new aera in taxation; for, though taxation has
been the occasion of much discontent at all times, it was carried to no
considerable length, in any country in Europe, except in Spain and
Holland, till within t