Perhaps more depends upon the manner of taxation than the amount; at least it certainly is so in all countries where the amount is not very high.  In America, for example, the amount is of no importance; the manner might be of very pernicious consequence.  In France, before the revolution, the taxes were more oppressive, from the manner of levying them than from their amount.  The same thing might be said

—–­ {93} This is a very important part of the consideration; but, as education and it are connected, and that comes into the Fourth Book =sic—­there is none.=, the whole consideration is left till then; not only the national prosperity is injured, but the feelings of humanity are hurt, and the sum of human misery increased by this consequence. -=-

[end of page #110]

of almost every country in Europe, England and Holland excepted.  At present, the case is greatly altered, in many countries, by the increase:  yet, still, one of the principal evils arises from the manner of levying the taxes; the restraints imposed by them, the inconveniency, the vexation, and, finally, the misery and ruin they, in many cases, occasion.

Of all the examples, where taxation contributed most to the fall of a country, Rome is the greatest.  The luxury of the imperial court, and the expenses of a licentious and disorderly army, added to the ignorance of the subject, rendered the taxes every way burthensome.  From the fall of Rome, to the time of Louis XIV. the splendour of courts, and their expenses, were objects of no great importance.  We are but lately arrived at a new aera in taxation; for, though taxation has been the occasion of much discontent at all times, it was carried to no considerable length, in any country in Europe, except in Spain and Holland, till within this last century.

Indeed, when we consider the great noise that has often been made about raising an inconsiderable sum, it is impossible not to be astonished at the reluctance with which people pay taxes, when they feel that they are paying them, and are not accustomed to the feeling.

Taxation is, then, to the feelings of men, disagreeable; to their manners hurtful; they are also, in their operation, to a certain degree, inimical to liberty.  The ultimate consequence of this is, that persons and property have both of them a tendency to quit a country where taxes are high, and to go to one, where, with the same means, there may be more enjoyment.

Taxes may be called a rent paid for living in a country, and operate exactly like the rent of houses or land, or rent for any thing else; that is, they make the tenant remove to a cheaper place, unless he finds advantages where he is to counterbalance the expense.

Unfortunately, the persons who have the greatest disposition to quit a country that is heavily taxed are those, who, having a certain income, which they cannot increase, wish to enjoy it with some degree of economy.  They are, likewise, the persons who can remove with the greatest [end of page #111] facility.  Thus, people whose income is in money are always the first to quit a country that is become too dear to live in with comfort.