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t number of troops。 It has its redoublings； and of necessity becomes contagious。 For as soon as one prince augments his forces； the rest of course do the same； so that nothing is gained thereby but the public ruin。 Each monarch keeps as many armies on foot as if his people were in danger of being exterminated： and they give the name of peace＇14＇ to this general effort of all against all。 Thus is Europe ruined to such a degree that were private people to be in the same situation as the three most opulent powers of this part of the globe； they would not have necessary subsistence。 We are poor with the riches and commerce of the whole world； and soon； by thus augmenting our troops； we shall be all soldiers； and be reduced to the very same situation as the Tartars。＇15＇
Great princes； not satisfied with hiring or buying troops of petty states； make it their business on all sides to pay subsidies for alliances； that is； generally to throw away their money。
The consequence of such a situation is the perpetual augmentation of taxes； and the mischief which prevents all future remedy is that they reckon no more upon their revenues； but in waging war against their whole capital。 It is no unusual thing to see governments mortgage their funds even in time of peace； and to employ what they call extraordinary means to ruin themselves means so extraordinary indeed； that such are hardly thought of by the most extravagant young spendthrift。
18。 Of an Exemption from Taxes。 The maxim of the great eastern empires； of exempting such provinces as have very much suffered from taxes； ought to be extended to monarchical states。 There are some； indeed； where this practice is established； yet the country is more oppressed than if no such rule took place； because as the prince levies still neither more nor less； the state becomes bound for the whole。 In order to ease a village that pays badly； they load another that pays better； the former is not relieved； and the latter is ruined。 The people grow desperate； between the necessity of paying for fear of exactions； and the danger of paying for fear of new burdens。
A well…regulated government ought to set aside； for the first article of its expense； a determinate sum to answer contingent cases。 It is with the public as with individuals； who are ruined when they live up exactly to their income。
With regard to an obligation for the whole amongst the inhabitants of the same village； some pretend＇16＇ that it is but reasonable； because there is a possibility of a fraudulent combination on their side： but was it ever heard that； upon mere supposition； we are to establish a thing in itself unjust and ruinous to the state？
19。 Which is more suitable to the Prince and to the People； the farming the Revenues； or managing them by Commission。 The managing of the revenues by commission is like the conduct of a good father of a family； who collects his own rents himself with economy and order。
By this management of the revenues the prince is at liberty to press or to retard the levy of the taxes； either according to his own wants or to those of his people。 By this he saves to the state the immense profits of the farmers； who impoverish it in a thousand ways。 By this he prevents the people from being mortified with the sight of sudden fortunes。 By this the public money passes through few hands； goes directly to the treasury； and consequently makes a quicker return to the people。 By this the prince avoids an infinite number of bad laws extorted from him by the importunate avarice of the farmers； who pretend to offer a present advantage for regulations pernicious to posterity。
As the moneyed man is always the most powerful； the farmer renders himself arbitrary even over the prince himself； he is not the legislator； but he obliges the legislator to give laws。
I acknowledge that it is sometimes of use to farm out a new duty； for there is an art in preventing frauds； which motives of interest suggest to the farmers； but commissioners never think of。 Now the manner of levying it being once established by the farmer； it may afterwards be safely entrusted to a commission。 In England the management of the Excise and of the Post…office was borrowed from that of the farmers of the revenue。
In republics the revenues of the state are generally managed by commission。 The contrary practice was a great defect in the Roman government。＇17＇ In despotic governments the people are infinitely happier where this management is established witness Persia and China。＇18＇ The unhappiest of all are those where the prince farms out his sea…ports and trading cities。 The history of monarchies abounds with mischiefs done by the farmers of the revenue。
Incensed at the oppressive extortions of the publicans； Nero formed a magnanimous but impracticable scheme of abolishing all kinds of imposts。 He did not think of managing the revenues by commissioners； but he made four edicts：＇19＇ that the laws enacted against publicans； which had hitherto been kept secret； should be promulgated； that they should exact no claims for above a year backward； that there should be a pr？tor established to determine their pretensions without any formality； and that the merchants should pay no duty for their vessels。 These were the halcyon days of that emperor。
20。 Of the Farmers of the Revenues。 When the lucrative profession of a farmer of the revenue becomes likewise a post of honour； the state is ruined。 It may do well enough in despotic governments； where this employment is often
times exercised by the governors themselves。 But it is by no means proper in a republic； since a custom of the like nature destroyed that of Rome。 Nor is it better in monarchies； nothing being more opposite to the spirit of this government。 All the other orders of the state are dissatisfied； honour loses its whole value； the gradual and natural means of distinction are no longer respected； and the very principle of the government is subverted。
It is true indeed that scandalous fortunes were raised in former times； but this was one of the calamities of the Fifty Years' War。 These riches were then considered as ridiculous； now we admire them。
Every profession has its particular lot。 That of the tax…gatherers is wealth； and wealth is its own reward。 Glory and honour fall to the share of that nobility who are sensible of no other happiness。 Respect and esteem are for those ministers and magistrates whose whole life is a continued series of labour； and who watch day and night over the welfare of the empire。
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1。 Plutarch； Notable Sayings of the Laced？monians。
2。 This is what induced Charlemagne to make his excellent institution upon this head。 See the fifth book of the Capitularies； art。 303。
3。 This is the practice in Germany。
4。 Pollux； viii。 10； art。 130。
5。 Or 60 min？。
6。 Tacitus； Annals； xiii。 31。
7。 Father Du Halde； ii； p。 37。
8。 History of the Tartars； part III； p。 290。
9。 Being willing to trade with foreigners without having any communication with them； they have pitched upon two nations for that purpose the Dutch for the commerce of Europe； and the Chinese for that of Asia； they confine the factors and sailors in a kind