Where the church benefices are all nearly equal, none of them can be very great; and this mediocrity of benefice, though it may be, no doubt, carried too far, has, however,

soon found it necessary, for the sake of pre- Their patrons even frequently complain of serving the public peace, to assume to him- the independency of their spirit, which they self the right of presenting to all vacant be- are apt to construe into ingratitude for past nefices. In Scotland, the most extensive favours, but which, at worst, perhaps, is selcountry in which this presbyterian form of dom any more than that indifference which church government has ever been established, naturally arises from the consciousness that the rights of patronage were in effect abo- no further favours of the kind are ever to be lished by the act which established presbytery expected. There is scarce, perhaps, to be in the beginning of the reign of William III. found anywhere in Europe, a more learned, That act, at least, put in the power of certain decent, independent, and respectable set of classes of people in each parish to purchase, men, than the greater part of the presbyterian for a very small price, the right of electing clergy of Holland, Geneva, Switzerland, and their own pastor. The constitution which Scotland. this act established, was allowed to subsist for about two-and-twenty years, but was abolished by the 10th of queen Anne, ch. 12, on account of the confusions and disorders which this more popular mode of election had al- some very agreeable effects. Nothing but most everywhere occasioned. In so exten- exemplary morals can give dignity to a man sive a country as Scotland, however, a tu- of small fortune. The vices of levity and mult in a remote parish was not so likely to vanity necessarily render him ridiculous, and give disturbance to government as in a smal- are, besides, almost as ruinous to him as they ler state. The 10th of queen Anne restor- are to the common people. In his own coned the rights of patronage. But though, in duct, therefore, he is obliged to follow that Scotland, the law gives the benefice, without system of morals which the common people any exception to the person presented by the respect the most. He gains their esteem and patron; yet the church requires sometimes affection, by that plan of life which his own (for she has not in this respect been very uni- interest and situation would lead him to folform in her decisions) a certain concurrence low. The common people look upon him of the people, before she will confer upon with that kindness with which we naturally the presentee what is called the cure of souls, regard one who approaches somewhat to our or the ecclesiastical jurisdiction in the parish. own condition, but who, we think, ought to She sometimes, at least, from an affected be in a higher. Their kindness naturally concern for the peace of the parish, delays provokes his kindness. He becomes careful the settlement till this concurrence can be to instruct them, and attentive to assist and procured. The private tampering of some relieve them. He does not even despise the of the neighbouring clergy, sometimes to prejudices of people who are disposed to be procure, but more frequently to prevent this so favourable to him, and never treats them concurrence, and the popular arts which they with those contemptuous and arrogant airs, cultivate, in order to enable them upon such which we so often meet with in the proud occasions to tamper more effectually, are dignitaries of opulent and well endowed perhaps the causes which principally keep up churches. The presbyterian clergy, accordwhatever remains of the old fanatical spirit, ingly, have more influence over the minds of either in the clergy or in the people of Scot- the common people, than perhaps the clergy land. of any other established church. It is, ac

The equality which the presbyterian form cordingly, in presbyterian countries only, of church government establishes among the that we ever find the common people conclergy, consists, first, in the equality of au-verted, without persecution completely, and thority or ecclesiastical jurisdiction; and, almost to a man, to the established church. secondly, in the equality of benefice. In all In countries where church benefices are, presbyterian churches, the equality of autho- the greater part of them, very moderate, a rity is perfect; that of benefice is not so. chair in a university is generally a better esThe difference, however, between one bene-tablishment than a church benefice. The fice and another, is seldom so considerable, universities have, in this case, the pickit as commonly to tempt the possessor even of and chusing of their members from all the the small one to pay court to his patron, by churchmen of the country, who, in every the vile arts of flattery and assentation, in country, constitute by far the most numerous order to get a better. In all the presbyterian class of men of letters. Where church bechurches, where the rights of patronage are nefices, on the contrary, are many of them thoroughly established, it is by nobler and very considerable, the church naturally draws better arts, that the established clergy in ge- from the universities the greater part of their neral endeavour to gain the favour of their superiors; by their learning, by the irreproachable regularity of their life, and by the faithful and diligent discharge of their duty.

eminent men of letters; who generally find some patron, who does himself honour by procuring them church preferment. In the former situation, we are likely to find the

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 landchurch 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 catholic 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 magispublic 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 savwill be found to hold true, from the days of ings from this fund, a very large sum, supLysias 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

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 other 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. 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 reason

PART IV.

the Sovereign.

able 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 improvethousand pounds a-year. The most opulent ment, and with the different forms of govern

church in Christendom does not maintain bet-ment. 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 exwhich 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 digneral, 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 As, in point of dignity, a monarch is more protestant cantons, there is not a single per-raised above his subjects than the chief mason to be found, who does not profess himself gistrate of any republic is ever supposed to to be of the established church, If he pro-be above his fellow-citizens; so a greater exfesses himself to be of any other, indeed, the pense is necessary for supporting that higher law obliges him to leave the canton. But so dignity. We naturally expect more splendour severe, or, rather, indeed, so oppressive a law, in the court of a king, than in the mansioncould never have been executed in such free house of a doge or burgo-master. 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.

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 rerespective abilities.

The proper performance of every service 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 jusis 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 ne ought 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 reconsumes the time which ought to be employ-store to their rights, or maintain in their

rights. The expense of the administration of justice, therefore, may very properly be de

frayed by the particular contribution of one rother, or both, of those two different sets

CHAP. 11.

REVENUE OF THE SOCIETY.

of persons, according as different occasions OF THE SOURCES OF THE GENERAL OR PUBLIC nay 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 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 government, 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 chief 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 and above defraying the expense of defending the society, and of supporting the dignity of the chief magistrate, must make up for the deficiency of many particular branches of revenue. The sources of this general or public revenue, I shall endeavour to explain the following chapter.

in

The ac

• See Memoires concernant les Droits et Impositions en Europe, tome i. page 73. This work was compiled by the order of the court, for the use of a commission employed for some years past in considering the proper means for reforming the finances of France. count of the French taxes, which takes up three vol. umes in quarto, may be regarded as perfectly authentic. That of those of other European nations was compiled from such information as the French ministers at the

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

No two characters seem more inconsistent than those of trader and sovereign. If the trading spirit of the English East India company renders them very bad sovereigns, the spirit of sovereignty seems to have rendered them equally bad traders. While they were

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 on 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 into 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 disninety-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 taking the management of the bank into its own hands, might make a clear profit of two hundred and sixty-nine thousand five hundred pounds a-year. The orderly, vigilant, and parsimonious administration of such aristocracies as those of Venice and Amsterdam, is ex- traders only, they managed their trade suctremely 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 originalits virtues, has never been famous for goodly 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.

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 tc 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 ment. 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 ness. 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 what price they buy, are careless at what price they sell, are careless at what expense they transport his goods from one place to another. Those agents frequently live with the profusion of princes; and sometimes, too, in spite 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.

The city of Hamburgh • has established a sort of public pawn-shop, which lends money to the subjects of the state, upon pledges, at six per cent. interest. This pawn-shop, or lombard, as it is called, affords a revenue, it is pretended, to the state, of a hundred and

* See Memoires concernant les Droits et Imposition: