subject to the inconveniences of purveyance and pre-emption, the
oppression of forest laws, and the slavery of feodal tenures; and was
to resign into the king's hands all his royal franchises of waifs,
wrecks, estrays, treasure-trove, mines, deodands, forfeitures, and the
like; he would find himself a greater loser, than by paying his
_quota_ to such taxes, as are necessary to the support of government.
The thing therefore to be wished and aimed at in a land of liberty, is
by no means the total abolition of taxes, which would draw after it
very pernicious consequences, and the very supposition of which is the
height of political absurdity. For as the true idea of government and
magistracy will be found to consist in this, that some few men are
deputed by many others to preside over public affairs, so that
individuals may the better be enabled to attend to their private
concerns; it is necessary that those individuals should be bound to
contribute a portion of their private gains, in order to support that
government, and reward that magistracy, which protects them in the
enjoyment of their respective properties. But the things to be aimed
at are wisdom and moderation, not only in granting, but also in the
method of raising, the necessary supplies; by contriving to do both in
such a manner as may be most conducive to the national welfare and at
the same time most consistent with oeconomy and the liberty of the
subject; who, when properly taxed, contributes only, as was before
observed[y], some part of his property, in order to enjoy the rest.
[Footnote y: pag. 271.]
THESE extraordinary grants are usually called by the synonymous names
of aids, subsidies, and supplies; and are granted, we have formerly
seen[z], by the commons of Great Britain, in parliament assembled:
who, when they have voted a supply to his majesty, and settled the
_quantum_ of that supply, usually resolve themselves into what is
called a committee of ways and means, to consider of the ways and
means of raising the supply so voted. And in this committee every
member (though it is looked upon as the peculiar province of the
chancellor of the exchequer) may propose such scheme of taxation as he
thinks will be least detrimental to the public. The resolutions of
this committee (when approved by a vote of the house) are in general
esteemed to be (as it were) final and conclusive. For, through
[Transcriber's Note: though] the supply cannot be actually raise
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