universities filled with the most eminent men seems in reality to be the most effectual meof letters that are to be found in the coun-thod for rendering him completely master of try. In the latter, we are likely to find few it himself. By being obliged to go every eminent men among them, and those few year over the same ground, if he is good for among the youngest members of the society, any thing, he necessarily becomes, in a few who are likely, too, to be drained away from years, well acquainted with every part of it: it, before they can have acquired experience and if, upon any particular point, he should and knowledge enough to be of much use to form too hasty an opinion one year, when he it. It is observed by Mr. de Voltaire, that comes, in the course of his lectures to refather Porée, a jesuit of no great eminence consider the same subject the year thereafter, in the republic of letters, was the only pro- he is very likely to correct it. As to be a fessor they had ever had in France, whose teacher of science is certainly the natural works were worth the reading. In a country employment of a mere man of letters; so is which has produced so many eminent men of it likewise, perhaps, the education which is letters, it must appear somewhat singular, most likely to render him a man of solid that scarce one of them should have been a learning and knowledge. The mediocrity of professor in a university. The famous Cas-church benefices naturally tends to draw the sendi was, in the beginning of his life, a greater part of men of letters in the country professor in the university of Aix. Upon where it takes place, to the employment in the first dawning of his genius, it was repre- which they can be the most useful to the sented to him, that by going into the church public, and at the same time to give them the he could easily find a much more quiet and best education, perhaps, they are capable of comfortable subsistence, as well as a better receiving. It tends to render their learning situation for pursuing his studies; and he both as solid as possible, and as useful as posimmediately followed the advice. The ob-sible.

servation of Mr. de Voltaire may be applied, The revenue of every established church, I believe, not only to France, but to all such parts of it excepted as may arise from other Roman Catholic countries. We very particular lands or manors, is a branch, it rarely find in any of them an eminent man ought to be observed, of the general revenue of letters, who is a professor in a university, of the state, which is thus diverted to a purexcept, perhaps, in the professions of law pose very different from the defence of the and physic; professions from which the state. The tithe, for example, is a real land. church is not so likely to draw them. After tax, which puts it out of the power of the the church of Rome, that of England is by proprietors of land to contribute so largely tofar the richest and best endowed church in wards the defence of the state as they other Christendom. In England, accordingly, the wise might be able to do. The rent of land, church is continually draining the universi- however, is, according to some, the sole fund; ties of all their best and ablest members; and, according to others, the principal fund, and an old college tutor who is known and from which, in all great monarchies, the exidistinguished in Europe as an eminent man gencies of the state must be ultimately sup. of letters, is as rarely to be found there as in plied. The more of this fund that is given to any Roman catholic country. In Geneva, the church, the less, it is evident, can be spared on the contrary, in the protestant cantons of to the state. It may be laid down as a cerSwitzerland, in the protestant countries of tain maxim, that all other things being supGermany, in Holland, in Scotland, in Swe-posed equal, the richer the church, the poorer den, and Denmark, the most eminent men of must necessarily be, either the sovereign on letters whom those countries have produced, the one hand, or the people on the other; have, not all indeed, but the far greater part and, in all cases, the less able must the state of them, been professors in universities. In be to defend itself. In several protestant those countries, the universities are continual-countries, particularly in all the protestant ly draining the church of all its most eminent cantons of Switzerland, the revenue which men of letters. anciently belonged to the Roman catholi It may, perhaps, be worth while to remark, church, the tithes and church lands, has been that, if we except the poets, a few orators, found a fund sufficient, not only to afford and a few historians, the far greater part of competent salaries to the established clergy, the other eminent men of letters, both of but to defray, with little or no addition, all Greece and Rome, appear to have been either the other expenses of the state. The magis public or private teachers; generally either trates of the powerful canton of Berne, in of philosophy or of rhetoric. This remark particular, have accumulated, out of the sav. will be found to hold true, from the days of ings from this fund, a very large sum, sup Lysias and Isocrates, of Plato and Aristotle, posed to amount to several millions; part of down to those of Plutarch and Epictetus, which is deposited in a public treasure, and Suetonius, and Quintilian. To impose upon part is placed at interest in what are called any man the necessity of teaching, year after the public funds of the different indebted nayear, in any particular branch of science tions of Europe; chiefly in those of France

PART IV.

and Great Britain. What may be the amounted in the duties of his function, but, in the of the whole expense which the church, either eyes of the common people, destroys almost of Berne, or of any cther protestant canton, entirely that sanctity of character, which can costs the state, I do not pretend to know. By alone enable him to perform those duties with a very exact account it appears, that, in 1755, proper weight and authority. Note 42. 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 L.68,514, Of the Expense of supporting the Dignity of 1s. 5 1-12d. This very moderate revenue affords a decent subsistence to nine hundred and fortyfour ministers. The whole expense of the OVER and above the expenses necessary for church, including what is occasionally laid out enabling the sovereign to perform his several for the building and reparation of churches, duties, a certain expense is requisite for the and of the manses of ministers, cannot well support of his dignity. This expense varies, be supposed to exceed eighty or eighty-five both with the different periods of improve. thousand pounds a-year. The most opulentment, and with the different forms of govern church in Christendom does not maintain bet-ment.

the Sovereign.

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 mansionhouse of a doge or burgo-master. Note 43.

CONCLUSION.

ter the uniformity of faith, the fervour of devo- In an opulent and improved society, where tion, the spirit of order, regularity, and austere all the different orders of people are growing morals, in the great body of the people, than every day more expensive in their houses, in this very poorly endowed church of Scotland. their furniture, in their tables, in their dress, All the good effects, both civil and religious, and in their equipage; it cannot well be ex which an established church can be supposed pected that the sovereign should alone hold out to produce, are produced by it as completely against the fashion. He naturally, therefore, as by any other. The greater part of the pro- or rather necessarily, becomes more expensive testant churches of Switzerland, which, in ge- in all those different articles too. His dig. neral, are not better endowed than the church nity even seems to require that he should beof Scotland, produce those effects in a still come so. 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, THE expense of defending the society, and where, from the accidental union of a protest- that of supporting the dignity of the chiet ant and Roman catholic country, the con- magistrate, are both laid out for the genera! version has not been so complete, both reli- benefit of the whole society. It is reason gions are not only tolerated, but established by law. The proper performance of every servico seems to require, that its pay or recompence should be, as exactly as possible, proportioned to the nature of the service. If any service The expense of the administration of jus is very much underpaid, it is very apt to suf- tice, too, may no doubt be considered as laid fer by the meanness and incapacity of the out for the benefit of the whole society. There greater part of those who are employed in it. is no impropriety, therefore, in its being de If it is very much overpaid, it is apt to suf- frayed by the general contribution of the whole fer, perhaps still more, by their negligence society. The persons, however, who give ocand idleness. A man of a large revenue, casion to this expense, are those who, by their whatever may be his profession, thinks he injustice in one way or another, make it neought to live like other men of large reve-cessary to seek redress or protection from the nues; and to spend a great part of his time courts of justice. The persons, again, most in festivity, in vanity, and in dissipation. immediately benefited by this expense, are But in a clergyman, this train of life not only those whom the courts of justice either re consumes the time which ought to be employ-store to their rights, or maintain in their

able, 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 rerespective abilities.

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

CHAP. II.

It

REVENUE OF THE SOCIETY.

of persons, according as different occasions OF THE SOURCES OF THE GENERAL OR PUBLIC may require, that is, by the fees of court. 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 confined to a part of the society.

The expense of maintaining good roads and communications is, no doubt, beneficial to the whole society, and may, therefore, without any injustice, be defrayed by the general contributions of the whole society. This expense, however, is most immediately and directly beneficial to those who travel or carry goods from one place to another, and to those who consume such goods. The turnpike tolls in England, and the duties called peages in other countries, lay it altogether upon those two different sets of people, and thereby discharge the general revenue of the society from a very considerable burden.

THE revenue which must defray, not only the expense of defending the society and of supporting the dignity of the chief magistrate, but all the other necessary expenses of govern ment, for which the constitution of the state has not provided any particular revenue may be drawn, either, first, from some fund which peculiarly belongs to the sovereign or commonwealth, and which is independent of the revenue of the people; or, secondly, from the revenue of the people.

PART I.

Of the Funds, or Sources, of Revenue, which may peculiarly belong to the Sovereign or Commonwealth.

THE funds, or sources, of revenue, which may peculiarly belong to the sovereign or commonwealth, must consist, either in stock, or in land.

The sovereign, like any other owner of stock, may derive a revenue from it, either by employing it himself, or by lending it. His revenue is, in the one case, profit, in the other interest.

The expense of the institutions for educa- The revenue of a Tartar or Arabian chiet tion and religious instruction, is likewise, no consists in profit. It arises principally from doubt, beneficial to the whole society, and the milk and increase of his own herds and may, therefore, without injustice, be defrayed flocks, of which he himself superintends the by the general contribution of the whole so-management, and is the principal shepherd or ciety. This expense, however, might, per- herdsman of his own horde or tribe. It is, haps, with equal propriety, and even with however, in this earliest and rudest state of some advantage, be defrayed altogether by civil government only, that profit has ever those who receive the immediate benefit of made the principal part of the public revenue such education and instruction, or by the vo- of a monarchical state. luntary contribution of those who think they Small republics have sometimes derived a have occasion for either the one or the other. considerable revenue from the profit of merWhen the institutions, or public works, cantile projects. The republic of Hamburgh which are beneficial to the whole society, ei- is said to do so from the profits of a public ther cannot be maintained altogether, or are wine-cellar and apothecary's shop. That state not maintained altogether, by the contribution cannot be very great, of which the sovereign has of such particular members of the society as leisure to carry on the trade of a wine-merchant are most immediately benefited by them; the or an apothecary. The profit of a public bank deficiency must, in most cases, be made up has been a source of revenue to more conby the general contribution of the whole society. The general revenue of the society, over * See Memoires concernant les Droits et Impositions and above defraying the expense of defending en Europe, tome i. page 73. This work was compiled the society, and of supporting the dignity of by the order of the court, for the use of a commission employed for some years past in considering the proper the chief magistrate, must make up for the means for reforming the finances of France. The account of the French taxes, which takes up three vol deficiency of many particular branches of re-umes in quarto, may be regarded as perfectly authentic. venue. The sources of this general or pub- That of those of other European nations was compiled lic revenue, I shall endeavour to explain in from such information as the French ministers at the the following chapter

different courts could procure. It is much shorter, anf probably not quite so exact as that of the French taxes

siderable states. It has been so, not only to Machiavel, that the agents of Lorenzo of Me Hamburgh, but to Venice and Amsterdam. dicis, not a prince of mean abilities, carried or A revenue of this kind has even by some his trade. The republic of Florence was people been thought not below the attention several times obliged to pay the debt inte of so great an empire as that of Great Britain. which their extravagance had involved him. Reckoning the ordinary dividend of the bank He found it convenient, accordingly to give up of England at five and a-half per cent., and the business of merchant, the business to which its capital at ten millions seven hundred and his family had originally owed their fortune, eighty thousand pounds, the neat annual pro- and, in the latter part of his life, to employ fit, after paying the expense of management, both what remained of that fortune, and the must amount, it is said, to five hundred and revenue of the state, of which he had the dis ninety-two thousand nine hundred pounds. posal, in projects and expenses more suitable Government, it is pretended, could borrow to his station. this capital at three per cent. interest, and, by No two characters seem more inconsistent taking the management of the bank into its than those of trader and sovereign. If the own hands, might make a clear profit of two trading spirit of the English East India comhundred and sixty-nine thousand five hundred pany renders them very bad sovereigns, the pounds a-year. The orderly, vigilant, and spirit of sovereignty seems to have rendered parsimonious administration of such aristocra- them equally bad traders. While they were cies as those of Venice and Amsterdam, is ex- traders only, they managed their trade sactremely proper, it appears from experience, cessfully, and were able to pay from their profor the management of a mercantile project of fits a moderate dividend to the proprietors of this kind. But whether such a government their stock. Since they became sovereigns, as that of England, which, whatever may be with a revenue which, it is said, was original its virtues, has never been famous for good ly more than three millions sterling, they have economy; which, in time of peace, has gene-been obliged to beg the ordinary assistance of rally conducted itself with the slothful and government, in order to avoid immediate banknegligent profusion that is, perhaps, natural ruptcy. In their former situation, their serto monarchies; and, in time of war, has con- vants in India considered themselves as the stantly acted with all the thoughtless extrava- clerks of merchants; in their present situation, gance that democracies are apt to fall into, those servants consider themselves as the micould be safely trusted with the management nisters of sovereigns. of such a project, must at least be a good deal more doubtful.

ment.

ness.

immediate.

A state may sometimes derive some part of its public revenue from the interest of money, as well as from the profits of stock. If it has amassed a treasure, it may lend a part of that treasure, either to foreign states, or to its own subjects.

The post-office is properly a mercantile project. The government advances the expense of establishing the different offices, and of buying or hiring the necessary horses or carriages, and is repaid, with a large profit, by the duties The canton of Berne derives a considerable upon what is carried. It is, perhaps, the only revenue by lending a part of its treasure to mercantile project which has been successfully foreign states, that is, by placing it in the managed by, I believe, every sort of govern-public funds of the different indebted nations The capital to be advanced is not very of Europe, chiefly in those of France and considerable. There is no mystery in the busi-England. The security of this revenue must The returns are not only certain but depend, first, upon the security of the funds in which it is placed, or upon the good faith Princes, however, have frequently engaged of the government which has the management in many other mercantile projects, and have of them; and, secondly, upon the certainty or been willing, like private persons, to mend their probability of the continuance of peace with fortunes, by becoming adventurers in the com- the debtor nation. In the case of a war, the mon branches of trade. They have scarce very first act of hostility on the part of the ever succeeded. The profusion with which debtor nation might be the forfeiture of the the affairs of princes are always managed, funds of its creditor. This policy of lending renders it almost impossible that they should. money to foreign states is, so far as I know The agents of a prince regard the wealth of peculiar to the canton of Berne. their master as inexhaustible; are careless at The city of Hamburgh * has established a what price they buy, are careless at what price sort of public pawn-shop, which lends money they sell, are careless at what expense they to the subjects of the state, upon pledges, at transport his goods from one place to another. six per cent. interest. This pawn-shop, or Those agents frequently live with the profu- lombard, as it is called, affords a revenue, it sion of princes; and sometimes, too, in spite pretended, to the state, of a hundred and of that profusion, and by a proper method of making up their accounts, acquire the fortunes of princes. It was thus, as we are told by en Europe tome. i. p. 73.

is

See Memoires concernant les Droits et Impost dona

fifty thousand crowns, which, at four and six-republics of Greece and Italy, every citizen pence the crown, amounts to L.33,750 sterling. was a soldier, and both served, and prepared The government of Pennsylvania, without himself for service, at his own expense. amassing any treasure, invented a method of Neither of those two circumstances, there lending, not money, indeed, but what is e- fore, could occasion any very considerable exquivalent to money, to its subjects. By ad-pense to the state. The rent of a very movancing to private people, at interest, and derate landed estate might be fully sufficient upon land security to double the value, paper for defraying all the other necessary expenses bills of credit, to be redeemed fifteen years af- of government. ter their date; and, in the mean time, made In the ancient monarchies of Europe, the transferable from hand to hand, like bank- manners and customs of the times sufficiently notes, and declared by act of assembly to be a prepared the great body of the people for legal tender in all payments from one inhabi- war; and when they took the field, they tant of the province to another, it raised a were, by the condition of their feudal temoderate revenue, which went a considerable nures, to be maintained either at their own way towards defraying an annual expense of expense, or at that of their immediate lords, about L. 4500, the whole ordinary expense of without bringing any new charge upon the

that frugal and orderly government. The sovereign. The other expenses of governsuccess of an expedient of this kind must have ment were, the greater part of them, very depended upon three different circumstances: moderate. The administration of justice, it first, upon the demand for some other instru- has been shewn, instead of being a cause of ment of commerce, besides gold and silver expense was a source of revenue. The lamoney, or upon the demand for such a quan- bour of the country people, for three days tity of consumable stock as could not be had before, and for three days after, harvest, was without sending abroad the greater part of thought a fund sufficient for making and their gold and silver money, in order to pur maintaining all the bridges, highways, and chase it; secondly, upon the good credit of other public works, which the commerce of the government which made use of this expe- the country was supposed to require. In dient; and, thirdly, upon the moderation with those days the principal expense of the sove which it was used, the whole value of the reign seems to have consisted in the maintepaper bills of credit never exceeding that of nance of his own family and household. the gold and silver money which would have The officers of his household, accordingly, been necessary for carrying on their circula- were then the great officers of state. The tion, had there been no paper bills of credit. lord treasurer received his rents. The lord The same expedient was, upon different occa- steward and lord chamberlain looked after tions, adopted by several other American the expense of his family. The care of his colonies; but, from want of this moderation, stables was committed to the lord constable it produced, in the greater part of them, much more disorder than conveniency.

and the lord marshal. His houses were all built in the form of castles, and seem to have been the principal fortresses which he posses sed. The keepers of those houses or castles might be considered as a sort of military governors. They seem to have been the only military officers whom it was necessary to maintain in time of peace. In these circumstances, the rent of a great landed estate

The unstable and perishable nature of stock and credit, however, renders them unfit to be trusted to as the principal funds of that sure, steady, and permanent revenue, which can alone give security and dignity to government. The government of no great nation, that was advanced beyond the shepherd state, seems ever to have derived the greater part of its might, upon ordinary occasions, very well public revenue from such sources. defray all the necessary expenses of govern

Land is a fund of more stable and perma-ment. nent nature; and the rent of public lands, ac- In the present state of the greater part of cordingly, has been the principal source of the civilized monarchies of Europe, the rent the public revenue of many a great nation of all the lands in the country, managed as that was much advanced beyond the shepherd they probably would be, if they all belonged state. From the produce or rent of the pub- to one proprietor, would scarce, perhaps, lic lands, the ancient republics of Greece and amount to the ordinary revenue which they Italy derived for a long time the greater part levy upon the people even in peaceable times. of that revenue which defrayed the necessary The ordinary revenue of Great Britain, for expenses of the commonwealth. The rent of example, including not only what is necessary the crown lands constituted for a long time for defraying the current expense of the year, the greater part of the revenue of the ancient sovereigns of Europe.

but for paying the interest of the public debts, and for sinking a part of the capital War, and the preparation for war, are the of those debts, amounts to upwards of ten two circumstances which, in modern times, millions a-year. But the land tax, at four occasion the greater part of the necessary ex- shillings in the pound, falls short of two milvense of all great states. But in the ancient lions a-year. This land tax, as it is called