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mined with so much facility。 It is difficult to take an exact account of all the lands in a country which are under cultivation； with their natural or their acquired value； and it is still more impossible to estimate the entire personal property which is at the disposal of a nation； and which eludes the strictest analysis by the diversity and the number of shapes under which it may occur。 And； indeed； we find that the most ancient civilized nations of Europe； including even those in which the administration is most central； have not succeeded； as yet； in determining the exact condition of their wealth。
In America the attempt has never been made； for how would such an investigation be possible in a country where society has not yet settled into habits of regularity and tranquillity； where the national Government is not assisted by a multiple of agents whose exertions it can command and direct to one sole end； and where statistics are not studied； because no one is able to collect the necessary documents； or to find time to peruse them？ Thus the primary elements of the calculations which have been made in France cannot be obtained in the Union； the relative wealth of the two countries is unknown； the property of the former is not accurately determined； and no means exist of computing that of the latter。
I consent； therefore； for the sake of the discussion； to abandon this necessary term of the comparison； and I confine myself to a computation of the actual amount of taxation； without investigating the relation which subsists between the taxation and the revenue。 But the reader will perceive that my task has not been facilitated by the limits which I here lay down for my researches。
It cannot be doubted that the central administration of France； assisted by all the public officers who are at its disposal； might determine with exactitude the amount of the direct and indirect taxes levied upon the citizens。 But this investigation； which no private individual can undertake； has not hitherto been completed by the French Government； or； at least； its results have not been made public。 We are acquainted with the sum total of the charges of the State； we know the amount of the departmental expenditure； but the expenses of the communal divisions have not been computed； and the amount of the public expenses of France is consequently unknown。
If we now turn to America； we shall perceive that the difficulties are multiplied and enhanced。 The Union publishes an exact return of the amount of its expenditure； the budgets of the four and twenty States furnish similar returns of their revenues； but the expenses incident to the affairs of the counties and the townships are unknown。 *k
＇Footnote k： The Americans； as we have seen； have four separate budgets； the Union； the States； the Counties； and the Townships having each severally their own。 During my stay in America I made every endeavor to discover the amount of the public expenditure in the townships and counties of the principal States of the Union； and I readily obtained the budget of the larger townships； but I found it quite impossible to procure that of the smaller ones。 I possess； however； some documents relating to county expenses； which； although incomplete； are still curious。 I have to thank Mr。 Richards； Mayor of Philadelphia； for the budgets of thirteen of the counties of Pennsylvania； viz。； Lebanon； Centre； Franklin； Fayette； Montgomery； Luzerne； Dauphin； Butler； Alleghany； Columbia； Northampton； Northumberland； and Philadelphia； for the year 1830。 Their population at that time consisted of 495；207 inhabitants。 On looking at the map of Pennsylvania； it will be seen that these thirteen counties are scattered in every direction； and so generally affected by the causes which usually influence the condition of a country； that they may easily be supposed to furnish a correct average of the financial state of the counties of Pennsylvania in general； and thus； upon reckoning that the expenses of these counties amounted in the year 1830 to about 361；650； or nearly 75 cents for each inhabitant； and calculating that each of them contributed in the same year about 2。55 towards the Union； and about 75 cents to the State of Pennsylvania； it appears that they each contributed as their share of all the public expenses （except those of the townships） the sum of 4。05。 This calculation is doubly incomplete； as it applies only to a single year and to one part of the public charges； but it has at least the merit of not being conjectural。＇
The authority of the Federal government cannot oblige the provincial governments to throw any light upon this point； and even if these governments were inclined to afford their simultaneous co… operation； it may be doubted whether they possess the means of procuring a satisfactory answer。 Independently of the natural difficulties of the task； the political organization of the country would act as a hindrance to the success of their efforts。 The county and town magistrates are not appointed by the authorities of the State； and they are not subjected to their control。 It is therefore very allowable to suppose that； if the State was desirous of obtaining the returns which we require； its design would be counteracted by the neglect of those subordinate officers whom it would be obliged to employ。 *l It is； in point of fact； useless to inquire what the Americans might do to forward this inquiry； since it is certain that they have hitherto done nothing at all。 There does not exist a single individual at the present day； in America or in Europe； who can inform us what each citizen of the Union annually contributes to the public charges of the nation。 *m ＇Footnote l： Those who have attempted to draw a comparison between the expenses of France and America have at once perceived that no such comparison could be drawn between the total expenditure of the two countries； but they have endeavored to contrast detached portions of this expenditure。 It may readily be shown that this second system is not at all less defective than the first。 If I attempt to compare the French budget with the budget of the Union； it must be remembered that the latter embraces much fewer objects than then central Government of the former country； and that the expenditure must consequently be much smaller。 If I contrast the budgets of the Departments with those of the States which constitute the Union； it must be observed that； as the power and control exercised by the States is much greater than that which is exercised by the Departments； their expenditure is also more considerable。 As for the budgets of the counties； nothing of the kind occurs in the French system of finances； and it is； again； doubtful whether the corresponding expenses should be referred to the budget of the State or to those of the municipal divisions。 Municipal expenses exist in both countries； but they are not always analogous。 In America the townships discharge a variety of offices which are reserved in France to the Departments or to the State。 It may； moreover； be asked what is to be understood by the municipal expenses of America。 The organization of the municipal bodies or townships