ROME, her rise not accidental, but from the most unremitting perseverance, 27.—­An account of her conduct in war, and internal policy, 28 to 33.—­Lost her purity of manners, neglected agriculture and the arts, when she became rich by her conquests in Asia, and the fall of Carthage, 34, 35.—­Became more degraded than ever Carthage was, 36, 37.—­Her courts of justice became venal, property divided in a very unequal way, taxes became oppressive, her armies enervated, and she fell, 38, 39, 40.

S.

SARACENS got possession of Egypt, &c. 44.

SCHOOLS.  See Education.

SINKING Fund, its progress shewn in a stained chart, 215.—­Will not immediately diminish the taxes, 241.—­When the capital was reimbursed to individuals, part of it would leave the country, 242.—­If it completely paid off the debt in time of peace, would be productive of much mischief, ib.—­Plan proposed to be substituted for it, 243.—­If ever so effectual, its operation in time of war will never obtain credit amongst ourselves, and much less with the enemy, 244, 245, 246.

SMITH, Dr. Adam, did not make proper allowance about national debt, 114.—­His opinions concerning monopoly, examined, 149, 150.—­ His opinion about apprentices, 219.

SOLOMON, king of Israel, on terms of friendship with the king of Tyre, 21.—­Founded Palmyra for the purpose of trade to India, 25.—­ After his death, rivalship in trade, and the envy of the Tyrians, caused them to excite the king of Babylon to besiege Jerusalem, 53.

SPAIN, its grand armada not equal to the privateers fitted out at Liverpool during the last war, 8.—­Persecutes the Flemings, 47.—­The effects of wealth on it, 63.—­Its insolence and pride, 64.—­And sudden decline, ib.—­Wealth made it neglect industry, 65.—­Gains great sums by South America, yet is not an object of envy, 292.

T.

TAXES at Rome, in its decline, became terrible, 40,—­41, 42.—­Taxes in France taken off while the assignats were creating, 42.—­So great at Rome, that the citizens envied the barbarians, 43.—­The power of laying on depends on circumstances, 92.—­Always increasing, 102.—­ Of the American States an exception, 103.—­Why collected rigorously, 104.—­Those which fall on persons or personal property, the most obnoxious, 105.—­Of England, laid on better than in any other nation, 106.—­Prolong the action of necessity, and augment industry to a certain point, which, when they pass, they crush it, 107, 108.—­Their produce expended on unproductive people, 109, 110, 111.—­Are like a rent paid for living in a country, 112 to 115.—­In England, their effects, 229 to 233.—­Taxes and rent augment industry, 236, 237.—­In London, heavier than elsewhere, yet people crowd to London, 238, 239.—­If taken off suddenly, would be hurtful, 240 to 244.—­For the maintenance of poor, 247 to 256.