political economy-第28章
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in proportion to their riches。 A duty of consumption on tea； sugar； spices； does not reach a class so numerous as a duty on salt； but among those paying it； this duty is proportioned only to what a single individual can employ in his use。 It spares the poor； but it weighs not upon the rich； it is； consequently； very unproductive； whilst duties extending to the smallest consumption are the only ones which bring in much to government。 By degrees； duties on consumption have been extended to every kind of production。 It has been imagined that if the rich man was made to pay a first capitation on salt； a second on light； a third on drink； a fourth on food； a fifth on clothes； there would be established a kind of proportion between his contributions and his fortune； because he would pay a much greater number of taxes than the poor man； although each tax； being limited by the individual's physical wants； was disproportioned to his wealth。 The impossibility of establishing a uniform and universal law； was clearly felt； and the attempt was made of approximating to it； by a multitude of partial laws。 Hence has arisen a fourfold division of duties on consumption； which are adopted in almost all countries； namely； the gabelle； custom； excise； and tolls。 The gabelle comprises those commodities of which the government claims a monopoly； salt and tobacco； for example； it sells them alone； at a high price； by its agents or favourites； and prosecutes by rigorous penalties all such as attempt to take a share in their manufacture or trade。 Customs are destined to levy a proportionate duty on goods imported from foreign counties； and the excise； or aids on goods produced in the country itself。 The former is only established in the confines of the territory； and although the advancement in price of those taxed commodities is equally felt over the whole state； the vexations which accompany the levying of duties are confined to the frontiers alone。 The latter is to levy the tax wherever industry is exercised； it consequently must comprehend； under its inspection； all productive workmen； all the most useful citizens of the state； and it cannot reach them； except by an inquisition almost constantly destructive of security and freedom。 Tolls； in the last place； established at the gates of towns； form the fourth class of duties on consumption。 As the most important department of the national exchange is that between the industry of towns and the industry of the country； tolls are destined to reach the latter； and to subject the goods produced by agriculture to a proportionate tax； at the moment when they come to be consumed by the inhabitants of towns。 In this manner； the establishment of taxes on consumption has covered Europe with four hosts of clerks； inspectors； agents； who； by incessantly struggling with each citizen about pecuniary interests； have contributed to render authority odious to the people； and accustomed men to elude the law； to violate truth； to disobey； and to deceive。 The more heavy and multiplied these taxes are； the more rapidly will immorality make progress。 Goods destined for the consumption of the rich； presenting； in the same bulk； a much greater value than goods consumed by the poor； offer a much more powerful encouragement to smuggling； they have hence been necessarily subjected to far lower duties； that fraud might not altogether escape with them from taxation； and by pushing things to extremes； the most unjust inequality has been established among contributors； liberty has been encroached on by vexatious inquisitions； the manufactures； the trade； even the existence of those who labour and who should create every kind of wealth； have been endangered。 Those counties which have enjoyed the highest prosperity are exactly those in which this aggravation of indirect taxes threatens every kind of industry with the most complete ruin。 Governments have not been contented with taxing revenues and expenditure； they have gone forth to seek out all the acts of civil life which might afford them an opportunity of asking money。 Some have established capitations； which； weighing equally on the poor and the rich； force the man to pay who has nothing； for whom society does nothing； equally with him who has too much； for whom society lays out enormous expenses。 Others have attacked with considerable imposts； inheritances； sales； and all exchange of property； though； in thus encroaching on capital； not on revenue； they diminish the productive cause of wealth； nearly as if tithes were levied on the seed； instead of being levied on the crop。 Others have established imposts on loans； by pledge and judicial acts； on stamps； and a train of accidents which ought to be taken as Symptoms of poverty； not of riches。 Others； in fine； by establishing lotteries； have profited by encouraging a ruinous vice。 This review of the different kinds of taxation shows clearly； that one of the most essential qualities which a nation can ask in its government is economy。 States； in the vigour lent them by freedom； in the full enjoyment of all their advantages； give way to all the dreams of ambition； they listen to all the suggestions of pride； of jealousy； or of vengeance； under the pretext of being on their guard against distant or imaginary dangers； they rush headlong； with light hearts； into ruinous wars； and persist in them with obstinacy； though the voice of humanity calls for peace in vain； the superiority of their nation does not yet appear sufficiently established； their enemy is not yet sufficiently humbled； the work which they thought accomplished has been overturned； it must be reestablished at any price。 Present resources； however； are exhausted； and recourse is had to borrowing： credit is still entire； the national capitals are drained away from commerce； and placed； one after another； at the disposal of a minister； who dissipates them； and replaces them by assignments on the future； and the passion which blinded men for a few months； condemns their posterity to suffering for ages。 Perhaps no invention was ever more fatal to men than that of public loans： none is yet enveloped with more illusions。 The passions excited by politics are so violent； the questions to be decided by negotiations or by arms so important； all sacrifices become so natural； when the prosperity； the existence； the honour of all are at stake； that governments and the people； before yielding； are to exhaust every resource to the very uttermost。 They will send out the last man to battle； they will expend their last shilling； if they can possibly dispose of either； and they will do this not alone for the safety of the people； but for any war； any quarrel in which they happen to engage； because there is no one in which their offended pride may not be confounded with honour； in which they cannot honestly say what is true only in extreme cases； that a nation had better cease to exist than exist dishonoured。 If the possibility of making such preternatural exertions could be furnished to nations； and reserved at the same time for an extraordinary necessity； no doubt a great service would be done to human society； which is shaken to its foundation every time that one of its members is overthrown。 But each mean of defence becomes in its turn a mean of attack。 The invention of artillery； happy for society if it could have been employed only in the defence of towns； has served to overthrow them： the invention of standing armies has opposed discipline to discipline； and talent to talent； the invention of conscriptions has opposed all the youth of one nation to all the youth of another； the invention of landsthurms and levees en masse； has made even women and old men descend to the field of battle to assist regular troops； the invention of loans has attacked and defended the present generation； with all the hope and all the labour of posterity。 The strength of nations； though becoming still more formidable； has continued still in same proportion。 The state； in danger； has not found deliverance more easily。 but humanity herself has been sacrificed； and； amid those gigantic combats； it is she that must perish。 As； after those destructive expenses rendered possible by loans； t
