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the effect of the uniformity of the system of taxation； is
perhaps one of the principal causes of the prosperity of Great
Britain； every great country being necessarily the best and most
extensive market for the greater part of the productions of its
own industry。 If the same freedom； in consequence of the same
uniformity； could be extended to Ireland and the plantations；
both the grandeur of the state and the prosperity of every part
of the empire would probably be still greater than at present。
In France； the different revenue laws which take place in
the different provinces require a multitude of revenue officers
to surround not only the frontiers of the kingdom； but those of
almost each particular province； in order either to prevent the
importation of certain goods； or to subject it to the payment of
certain duties； to the no small interruption of the interior
commerce of the country。 Some provinces are allowed to compound
for the gabelle or salt…tax。 Others are exempted from it
altogether。 Some provinces are exempted from the exclusive sale
of tobacco； which the farmers…general enjoy through the greater
part of the kingdom。 The aides； which correspond to the excise in
England； are very different in different provinces。 Some
provinces are exempted from them； and pay a composition or
equivalent。 In those in which they take place and are in farm
there are many local duties which do not extend beyond a
particular town or district。 The traites； which correspond to our
customs； divide the kingdom into three great parts； first； the
provinces subject to the tariff of 1664； which are called the
provinces of the five great farms； and under which are
comprehended Picardy； Normandy； and the greater part of the
interior provinces of the kingdom； secondly； the provinces
subject to the tariff of 1667； which are called the provinces
reckoned foreign； and under which are comprehended the greater
part of the frontier provinces； and； thirdly； those provinces
which are said to be treated as foreign； or which； because they
are allowed a free commerce with foreign countries； are in their
commerce with other provinces of France subjected to the same
duties as other foreign countries。 These are Alsace； the three
bishoprics of Metz； Toul； and Verdun； and the three cities of
Dunkirk； Bayonne； and Marseilles。 Both in the provinces of the
five great farms （called so on account of an ancient division of
the duties of customs into five great branches； each of which was
originally the subject of a particular farm； though they are now
all united into one）； and in those which are said to be reckoned
foreign； there are many local duties which do not extend beyond a
particular town or district。 There are some such even in the
provinces which are said to be treated as foreign； particularly
in the city of Marseilles。 It is unnecessary to observe how much
both the restraints upon the interior commerce of the country and
the number of the revenue officers must be multiplied in order to
guard the frontiers of those different provinces and districts
which are subject to such different systems of taxation。
Over and above the general restraints arising from this
complicated system of revenue laws； the commerce of wine； after
corn perhaps the most important production of France； is in the
greater part of the provinces subject to particular restraints；
arising from the favour which has been shown to the vineyards of
particular provinces and districts； above those of others。 The
provinces most famous for their wines； it will be found； I
believe； are those in which the trade in that article is subject
to the fewest restraints of this kind。 The extensive market which
such provinces enjoy； encourages good management both in the
cultivation of their vineyards； and in the subsequent preparation
of their wines。
Such various and complicated revenue laws are not peculiar
to France。 The little duchy of Milan is divided into six
provinces； in each of which there is a different system of
taxation with regard to several different sorts of consumable
goods。 The still smaller territories of the Duke of Parma are
divided into three or four； each of which has； in the same
manner； a system of its own。 Under such absurd management；
nothing but the great fertility of the soil and happiness of the
climate could preserve such countries from soon relapsing into
the lowest state of poverty and barbarism。
Taxes upon consumable commodities may either be levied by an
administration of which the officers are appointed by government
and are immediately accountable to government； of which the
revenue must in this case vary from year to year according to the
occasional variations in the produce of the tax； or they may be
let in farm for a rent certain； the farmer being allowed to
appoint his own officers； who； though obliged to levy the tax in
the manner directed by the law； are under his immediate
inspection； and are immediately accountable to him。 The best and
most frugal way of levying a tax can never be by farm。 Over and
above what is necessary for paying the stipulated rent； the
salaries of the officers； and the whole expense of
administration； the farmer must always draw from the produce of
the tax a certain profit proportioned at least to the advance
which he makes； to the risk which he runs； to the trouble which
he is at； and to the knowledge and skill which it requires to
manage so very complicated a concern。 Government； by establishing
an administration under their own immediate inspection of the
same kind with that which the farmer establishes； might at least
save this profit； which is almost always exorbitant。 To farm any
considerable branch of the public revenue requires either a great
capital or a great credit； circumstances which would alone
restrain the competition for such an undertaking to a very small
number of people。 Of the few who have this capital or credit； a
still smaller number have the necessary knowledge or experience；
another circumstance which restrains the competition still
further。 The very few； who are in condition to become
competitors； find it more for their interest to combine together；
to become co…partners instead of competitors； and when the farm
is set up to auction； to offer no rent but what is much below the
real value。 In countries where the public revenues are in farm；
the farmers are generally the most opulent people。 Their wealth
would alone excite the public indignation； and the vanity which
almost always accompanies such upstart fortunes； the foolish
ostentation with which they commonly display that wealth； excites
that indignation still more。
The farmers of the public revenue never find the laws too
severe which punish any attempt to evade the payment of a tax。
They have no bowels for the contributors； who are not their
subjects； and whose universal bankruptcy； if it should happen the
day after their farm is expired； would not much affect their
interest。 In the greatest exigencies of the state； when the
anxiety of the sovereign for the exact payment of his revenue is
necessarily the greatest； they seldom fail to complain that
without laws more rigorous than those which actually take place；
it will be impossible for them to pay even the usual rent。 In
those moments of public distress their demands cannot be
disputed。 The revenue laws； therefore； become gradually more and
more severe。 The most sanguinary are always to be found in
countries where the greater part of the public revenue is in
farm； the mildest； in countries where it is levied under the
immediate inspection of the sovereign。 Even a bad sovereign feels
more compassion for his people than can ever be expected from the
farmers of his revenue。 He knows that the permanent grandeur of
his family depends upon the prosperity of his people； and he will
never knowingly ruin that prosperity for the sake o