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the taille and the capitation； and by increasing the number of
vingtiemes； so as to produce an additional revenue equal to the
amount of those other taxes； the revenue of the crown might be
preserved； the expense of collection might be much diminished；
the vexation of the inferior ranks of people； which the taille
and capitation occasion； might be entirely prevented； and the
superior ranks might not be more burdened than the greater part
of them are at present。 The vingtieme； I have already observed；
is a tax very nearly of the same kind with what is called the
land…tax of England。 The burden of the taille； it is
acknowledged； falls finally upon the proprietors of land； and as
the greater part of the capitation is assessed upon those who are
subject to the taille at so much a pound of that other tax； the
final payment of the greater part of it must likewise fall upon
the same order of people。 Though the number of the vingtiemes；
therefore； was increased so as to produce an additional revenue
equal to the amount of both those taxes； the superior ranks of
people might not be more burdened than they are at present。 Many
individuals no doubt would； on account of the great inequalities
with which the taille is commonly assessed upon the estates and
tenants of different individuals。 The interest and opposition of
such favoured subjects are the obstacles most likely to prevent
this or any other reformation of the same kind。 Secondly； by
rendering the gabelle； the aides； the traites； the taxes upon
tobacco； all the different customs and excises； uniform in all
the different parts of the kingdom； those taxes might be levied
at much less expense； and the interior commerce of the kingdom
might be rendered as free as that of England。 Thirdly； and
lastly； by subjecting all those taxes to an administration under
the immediate inspection and direction of government； the
exorbitant profits of the farmers…general might be added to the
revenue of the state。 The opposition arising from the private
interest of individuals is likely to be as effectual for
preventing the two last as the first…mentioned scheme of
reformation。
The French system of taxation seems； in every respect；
inferior to the British。 In Great Britain ten millions sterling
are annually levied upon less than eight millions of people
without its being possible to say that any particular order is
oppressed。 From the collections of the Abbe Expilly； and the
observations of the author of the Essay upon legislation and
commerce of corn； it appears probable that France； including the
provinces of Lorraine and Bar； contains about twenty…three or
twenty…four millions of people three times the number perhaps
contained in Great Britain。 The soil and climate of France are
better than those of Great Britain。 The country has been much
longer in a state of improvement and cultivation； and is； upon
that account； better stocked with all those things which it
requires a long time to raise up and accumulate； such as great
towns； and convenient and well…built houses； both in town and
country。 With these advantages it might be expected that in
France a revenue of thirty millions might be levied for the
support of the state with as little inconveniency as a revenue of
ten millions is in Great Britain。 In 1765 and 1766； the whole
revenue paid into the treasury of France； according to the best；
though； I acknowledge； very imperfect； accounts which I could get
of it； usually run between 308 and 325 millions of livres； that
is； it did not amount to fifteen millions sterling； not the half
of what might have been expected had the people contributed in
the same proportion to their numbers as the people of Great
Britain。 The people of France； however； it is generally
acknowledged； are much more oppressed by taxes than the people of
Great Britain。 France； however； is certainly the great empire in
Europe which； after that of Great Britain； enjoys the mildest and
most indulgent government。
In Holland the heavy taxes upon the necessaries of life have
ruined； it is said； their principal manufactures； and are likely
to discourage gradually even their fisheries and their trade in
shipbuilding。 The taxes upon the necessaries of life are
inconsiderable in Great Britain； and no manufacture has hitherto
been ruined by them。 The British taxes which bear hardest on
manufactures are some duties upon the importation of raw
materials； particularly upon that of raw silk。 The revenue of the
states…general and of the different cities； however； is said to
amount to more than five millions two hundred and fifty thousand
pounds sterling； and as the inhabitants of the United Provinces
cannot well be supposed to amount to more than a third part of
those of Great Britain； they must； in proportion to their number；
be much more heavily taxed。
After all the proper subjects of taxation have been
exhausted； if the exigencies of the state still continue to
require new taxes； they must be imposed upon improper ones。 The
taxes upon the necessaries of life； therefore； the wisdom of that
republic which； in order to acquire and to maintain its
independency； has； in spite of its great frugality； been involved
in such expensive wars as have obliged it to contract great
debts。 The singular countries of Holland and Zeeland； besides；
require a considerable expense even to preserve their existence；
or to prevent their being swallowed up by the sea； which must
have contributed to increase considerably the load of taxes in
those two provinces。 The republican form of government seems to
be the principal support of the present grandeur of Holland。 The
owners of great capitals； the great mercantile families； have
generally either some direct share or some indirect influence in
the administration of that government。 For the sake of the
respect and authority which they derive from this situation； they
are willing to live in a country where their capital； if they
employ it themselves； will bring them less profit； and if they
lend it to another； less interest； and where the very moderate
revenue which they can draw from it will purchase less of the
necessaries and conveniences of life than in any other part of
Europe。 The residence of such wealthy people necessarily keeps
alive； in spite of all disadvantages； a certain degree of
industry in the country。 Any public calamity which should destroy
the republican form of government； which should throw the whole
administration into the hands of nobles and of soldiers； which
should annihilate altogether the importance of those wealthy
merchants； would soon render it disagreeable to them to live in a
country where they were no longer likely to be much respected。
They would remove both their residences and their capitals to
some other country； and the industry and commerce of Holland
would soon follow the capitals which supported them。
Chapter III