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the one hand； or the people on the other； and； in all cases； the
less able must the state be to defend itself。 In several
Protestant countries； particularly in all the Protestant cantons
of Switzerland； the revenue which anciently belonged to the Roman
Catholic Church； the tithes and church lands； has been found a
fund sufficient； not only to afford competent salaries to the
established clergy； but to defray； with little or no addition；
all the other expenses of the state。 The magistrates of the
powerful canton of Berne； in particular； have accumulated out of
the savings from this fund a very large sum； supposed to amount
to several millions； part of which is deposited in a public
treasure； and part is placed at interest in what are called the
public funds of the different indebted nations of Europe； chiefly
in those of France and Great Britain。 What may be the amount of
the whole expense which the church； either of Berne； or of any
other Protestant canton； costs the state； I do not pretend to
know。 By a very exact account it appears that； in 1755； the whole
revenue of the clergy of the Church of Scotland； including their
glebe or church lands； and the rent of their manses or
dwelling…houses； estimated according to a reasonable valuation；
amounted only to L68；514 1s。 5 1/12d。 This very moderate revenue
affords a decent subsistence to nine hundred and forty…four
ministers。 The whole expense of the church； including what is
occasionally laid out for the building and reparation of
churches； and of the manses of ministers； cannot well be supposed
to exceed eighty or eighty…five thousand pounds a year。 The most
opulent church in Christendom does not maintain better the
uniformity of faith； the fervour of devotion； the spirit of
order； regularity； and austere morals in the great body of the
people； than this very poorly endowed Church of Scotland。 All the
good effects； both civil and religious； which an established
church can be supposed to produce； are produced by it as
completely as by any other。 The greater part of the Protestant
churches of Switzerland； which in general are not better endowed
than the Church of Scotland； produce those effects in a still
higher degree。 In the greater part of the Protestant cantons
there is not a single person to be found who does not profess
himself to be of the established church。 If he professes himself
to be of any other； indeed； the law obliges him to leave the
canton。 But so severe； or rather indeed so oppressive a law；
could never have been executed in such free countries had not the
diligence of the clergy beforehand converted to the established
church the whole body of the people； with the exception of；
perhaps； a few individuals only。 In some parts of Switzerland；
accordingly； where； from the accidental union of a Protestant and
Roman Catholic country； the conversion has not been so complete；
both religions are not only tolerated but established by law。
The proper performance of every service seems to require
that its pay or recompense should be； as exactly as possible；
proportioned to the nature of the service。 If any service is very
much underpaid； it is very apt to suffer by the meanness and
incapacity of the greater part of those who are employed in it。
If it is very much overpaid； it is apt to suffer； perhaps； still
more by their negligence and idleness。 A man of a large revenue；
whatever may be his profession； thinks he ought to live like
other men of large revenues； and to spend a great part of his
time in festivity； in vanity； and in dissipation。 But in a
clergyman this train of life not only consumes the time which
ought to be employed in the duties of his function； but in the
eyes of the common people destroys almost entirely that sanctity
of character which can alone enable him to perform those duties
with proper weight and authority。
PART 4
Of the Expense of Supporting the Dignity of the Sovereign
Over and above the expenses necessary for enabling the
sovereign to perform his several duties； a certain expense is
requisite for the support of his dignity。 This expense varies
both with the different periods of improvement； and with the
different forms of government。
In an opulent and improved society； where all the different
orders of people are growing every day more expensive in their
houses； in their furniture； in their tables； in their dress； and
in their equipage； it cannot well be expected that the sovereign
should alone hold out against the fashion。 He naturally；
therefore； or rather necessarily； becomes more expensive in all
those different articles too。 His dignity even seems to require
that he should become so。
As in point of dignity a monarch is more raised above his
subjects than the chief magistrate of any republic is ever
supposed to be above his fellow…citizens； so a greater expense is
necessary for supporting that higher dignity。 We naturally expect
more splendour in the court of a king than in the mansion…house
of a doge or burgomaster。
CONCLUSION
The expense of defending the society； and that of supporting
the dignity of the chief magistrate； are both laid out for the
general benefit of the whole society。 It is reasonable；
therefore； that they should be defrayed by the general
contribution of the whole society； all the different members
contributing； as nearly as possible； in proportion to their
respective abilities。
The expense of the administration of justice； too； may； no
doubt； be considered as laid out for the benefit of the whole
society。 There is no impropriety； therefore； in its being
defrayed by the general contribution of the whole society。 The
persons； however； who gave occasion to this expense are those
who； by their injustice in one way or another； make it necessary
to seek redress or protection from the courts of justice。 The
persons again most immediately benefited by this expense are
those whom the courts of justice either restore to their rights
or maintain in their rights。 The expense of the administration of
justice； therefore； may very properly be defrayed by the
particular contribution of one or other； or both； of those two
different sets of persons； according as different occasions may
require； that is； by the fees of court。 It cannot be necessary to
have recourse to the general contribution of the whole society；
except for the conviction of those criminals who have not
themselves any estate or fund sufficient for paying those fees。
Those local or provincial expenses of which the benefit is
local or provincial （what is laid out； for example； upon the
police of a particular town or district） ought to be defrayed by
a local or provincial revenue； and ought to be no burden upon the
general revenue of the society。 It is unjust that the whole
society should contribute towards an expense of which the benefit
is con