must either be of a singularly odd and obstinate disposition, or very indifferent about the opinion of others, and even about the good things of this world, (as they are termed,) to persevere in obtaining perfection in science or art, while without bread, when he might, with a tenth part of the care and study, live in affluence, and get money from day to day.  There are few such obstinate fools; and without them, in a wealthy country, there can be found few men profound in science, or excelling in any of the arts.

The augmentation of taxes, by rendering the produce of industry dearer than in other countries, tends to cut off a nation of that de-

—–­ {95} This is liable to some exceptions.  Natural genius may make a man excel; but, even then, it is ten to one if he is not compelled to labour in order to get bread, in place of trying to obtain fame.  It was thus the great Dr. Johnson, with a genius that might have procured him immortal fame, drudged, during life, on weekly or daily labours, which will soon be forgotten.  Even his dictionary, wonderful as it is for a single man, is not worthy of the English nation, and Johnson’s name is little known beyond the limits of his own country.  His genius was great, but his labours were little.  His mind was in fetters; it was Sampson grinding at the mill to amuse the Philistines; not Sampson slaying lions, and putting to flight armies. -=-

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scription, from the markets in poorer countries.  If all other countries are poorer; and the taxes lower; it has a tendency to shut it out from all the markets in the world.

An operation, that, at the same time that it renders people less happy, less contented, and more indifferent to the fate of their country, and at the same time tends to shut them out from foreign markets, is certainly very hurtful to any country, but particularly so to one, the greatness of which is founded on manufactures and commerce.

It would be useless to enlarge on so self-evident a consequence; yet, even in this case, we shall find something of that mixture of good, along with the bad, which is to be found in all human things.

As exertion originates in necessity or want, which it removes, taxation has the effect of prolonging the operation of necessity, after it would otherwise have ceased, and of rendering its pressure greater than it otherwise would be; the consequence of this is a greater and larger continued exertion on the part of those who have to pay the taxes.  Human exertion, either in the way of invention or of industry, is like a spring that is pressed upon, and gains strength according to the pressure, until a certain point, when it gives way entirely.

Those investigators, who have calculated the effect of such and such a degree of taxation, of national debt, &c. have all erred, in not making any, or a sufficient, allowance for the action of this elastic power.  Mr. Hume and Mr. Smith, certainly, both of them, men of profound research, have erred completely in this.  The former, in calculating the ultimatum of exertion, at a point which we have long since passed; and, the latter, in reasoning on the taxation at the time he wrote, as if nearly the utmost degree, though it has since trebled, and the difficulty in paying seems to be diminished; at least it appears not to have augmented.