Of Taxation The primary object of political economy is the development of national wealth; but the object of all governments, since they began to bestow any attention on this subject, has been to participate in this wealth, and to acquire the disposal of a greater share of the nation's annual revenue. The ever increasing necessities of governments, and the excessive expense of wars, have forced princes to load their people with the weightiest possible yoke. Taxation, of itself always an object of repugnance to the subject, has become a nearly intolerable burden; the question is no longer how to make it easy; it is not to do good, but to the least possible evil, that all the efforts of governments in this respect are limited.

Quesnay's sect of economists, who discovered in the net revenue of land the solitary source of wealth, might also believe in the advantage of a solitary species of taxation. They rightly observe, that government, in justice, ought to apply to him who is destined to pay the tax in the long run; because, if this tax is paid by one citizen, reimbursed by a second, who again is reimbursed by a third, not only will there be three persons instead of one incommoded by this payment, but the third will be so much the more incommoded, as it will be necessary for him to indemnify the preceding two for their advances of money. Upon the same principle, the economists called the tax which weighs on the revenue of land a direct tax; to all others they gave the name of indirect, because those taxes arrive indirectly at the person who pays them at last. Their system has fallen, their definitions are no longer admitted, but their denominations have remained in general use.

We have recognised but a single source of wealth, which is labour; yet we have not recognised but a single class of citizens, to whom the revenues produced by labour belong. These are distributed among all the classes of the nation; they assume all manner of forms, and, therefore, it is just that taxation should follow them into all their ramifications. Taxation ought to be considered by the citizens of a state as a recompense for the protection, which government grants to their : persons and properties. It is just that all support this, in proportion to the advantages secured them by society, and to the expenses it incurs for them. The greater part of the charge arising from social establishments, is destined to defend the rich against the poor; because, if left to their respective strength, the former would very speedily be stripped. It is hence just that the rich man contribute not only in proportion to his fortune, but even beyond it, to support a system which is so advantageous to him; in the same way as it is equitable to take from his superfluity rather than from the other's necessaries. Most public labours, most charges for defence and for the administration of justice, have territorial rather than movable property in view; it is hence farther just, that the landed proprietor be taxed in proportion higher than others.

After the sources of income have become various, it cannot be supposed that a single tax will reach them all, unless it assume as a basis this income itself, the valuation of which, in any form, would give room to the most arbitrary and vexatious inquisitions. The tax, though single, would in that case lose all the advantages of simplicity. It was better then, for contributors, as well as government, to multiply taxes, that each by itself might be lighter, and the whole might better reach every class of persons. Governments have therefore multiplied partial taxes. They have taken wherever they have found any thing to take; and though flattering themselves with having thus reached all their subjects, it would be impossible for them to appreciate how much is asked of each class, and consequently to maintain the proportional equality which justice would have required. On the other hand, contributors like better to submit to this heavy inconvenience, than to the obligations of exhibiting an account of their incomes, which, often they do not know themselves, and to a division on arbitrary grounds, which most frequently would be intolerable.

In establishing those different taxes, four rules appear of essential importance for rendering each tax as little burdensome as possible. Each citizen must contribute, if he can do so, according to the proportion of his fortune; the collection must not be expensive, that so the tax may cost as little to the people as possible beyond what it brings into the treasury; the term of payment must be suitable to the contributor, who might frequently be. ruined by an unreasonable demand of what he could pay, without constraint, if his convenience were consulted; and, finally, the citizen's liberty must be respected, that so he may not be exposed otherwise, than with extreme cautions to the inspection of revenue-officers, to the dependent, and all the vexatious measures too often connected with the levying of taxes.

Among the taxes that reach with any equality all classes of contributors, some are proportioned to the income of each, others to the expense of each. These two ways of estimating fortunes seem capable of being adopted indifferently. and, if the expense is not proportionate to the wealth, there is no inconvenience, if the impost, which is regulated by this expense, be, as it were, a bonus on economy, or a fine on prodigality. Tithes, the land-tax, the income-tax, are destined to reach what the contributor receives. Taxes on consumable articles are the chief species of contribution on expenditure. There remains, however, a great number of other taxes, which cannot be arranged under these two heads, and which, accordingly, are not in proportion to the contributor's fortune.