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his family depends upon the prosperity of his people； and he will
never knowingly ruin that prosperity for the sake of any
momentary interest of his own。 It is otherwise with the farmers
of his revenue； whose grandeur may frequently be the effect of
the ruin； and not of the prosperity of his people。
A tax is sometimes not only farmed for a certain rent； but
the farmer has； besides； the monopoly of the commodity taxed。 In
France； the duties upon tobacco and salt are levied in this
manner。 In such cases the farmer； instead of one； levies two
exorbitant profits upon the people； the profit of the farmer； and
the still more exorbitant one of the monopolist。 Tobacco being a
luxury； every man is allowed to buy or not to buy as he chooses。
But salt being a necessary； every man is obliged to buy of the
farmer a certain quantity of it； because； if he did not buy this
quantity of the farmer； he would； it is presumed； buy it of some
smuggler。 The taxes upon both commodities are exorbitant。 The
temptation to smuggle consequently is to many people
irresistible； while at the same time the rigour of the law； and
the vigilance of the farmer's officers； render the yielding to
that temptation almost certainly ruinous。 The smuggling of salt
and tobacco sends every year several hundred people to the
galleys； besides a very considerable number whom it sends to the
gibbet。 Those taxes levied in this manner yield a very
considerable revenue to government。 In 1767； the farm of tobacco
was let for twenty…two millions five hundred and forty…one
thousand two hundred and seventy…eight livres a year。 That of
salt； for thirty…six millions four hundred and ninety…four
thousand four hundred and four livres。 The farm in both cases was
to commence in 1768； and to last for six years。 Those who
consider the blood of the people as nothing in comparison with
the revenue of the prince； may perhaps approve of this method of
levying taxes。 Similar taxes and monopolies of salt and tobacco
have been established in many other countries； particularly in
the Austrian and Prussian dominions； and in the greater part of
the states of Italy。
In France； the greater part of the actual revenue of the
crown is derived from eight different sources； the taille； the
capitation； the two vingtiemes； the gabelles； the aides； the
traites； the domaine； and the farm of tobacco。 The five last are；
in the greater part of the provinces； under farm。 The three first
are everywhere levied by an administration under the immediate
inspection and direction of government； and it is universally
acknowledged that； in proportion to what they take out of the
pockets of the people； they bring more into the treasury of the
prince than the other five； of which the administration is much
more wasteful and expensive。
The finances of France seem； in their present state； to
admit of three very obvious reformations。 First； by abolishing
the taille and the capitation； and by increasing the number of
vingtiemes； so as to produce an additional revenue equal to the
amount of those other taxes； the revenue of the crown might be
preserved； the expense of collection might be much diminished；
the vexation of the inferior ranks of people； which the taille
and capitation occasion； might be entirely prevented； and the
superior ranks might not be more burdened than the greater part
of them are at present。 The vingtieme； I have already observed；
is a tax very nearly of the same kind with what is called the
land…tax of England。 The burden of the taille； it is
acknowledged； falls finally upon the proprietors of land； and as
the greater part of the capitation is assessed upon those who are
subject to the taille at so much a pound of that other tax； the
final payment of the greater part of it must likewise fall upon
the same order of people。 Though the number of the vingtiemes；
therefore； was increased so as to produce an additional revenue
equal to the amount of both those taxes； the superior ranks of
people might not be more burdened than they are at present。 Many
individuals no doubt would； on account of the great inequalities
with which the taille is commonly assessed upon the estates and
tenants of different individuals。 The interest and opposition of
such favoured subjects are the obstacles most likely to prevent
this or any other reformation of the same kind。 Secondly； by
rendering the gabelle； the aides； the traites； the taxes upon
tobacco； all the different customs and excises； uniform in all
the different parts of the kingdom； those taxes might be levied
at much less expense； and the interior commerce of the kingdom
might be rendered as free as that of England。 Thirdly； and
lastly； by subjecting all those taxes to an administration under
the immediate inspection and direction of government； the
exorbitant profits of the farmers…general might be added to the
revenue of the state。 The opposition arising from the private
interest of individuals is likely to be as effectual for
preventing the two last as the first…mentioned scheme of
reformation。
The French system of taxation seems； in every respect；
inferior to the British。 In Great Britain ten millions sterling
are annually levied upon less than eight millions of people
without its being possible to say that any particular order is
oppressed。 From the collections of the Abbe Expilly； and the
observations of the author of the Essay upon legislation and
commerce of corn； it appears probable that France； including the
provinces of Lorraine and Bar； contains about twenty…three or
twenty…four millions of people three times the number perhaps
contained in Great Britain。 The soil and climate of France are
better than those of Great Britain。 The country has been much
longer in a state of improvement and cultivation； and is； upon
that account； better stocked with all those things which it
requires a long time to raise up and accumulate； such as great
towns； and convenient and well…built houses； both in town and
country。 With these advantages it might be expected that in
France a revenue of thirty millions might be levied for the
support of the state with as little inconveniency as a revenue of
ten millions is in Great Britain。 In 1765 and 1766； the whole
revenue paid into the treasury of France； according to the best；
though； I acknowledge； very imperfect； accounts which I could get
of it； usually run between 308 and 325 millions of livres； that
is； it did not amount to fifteen millions sterling； not the half
of what might have been expected had the people contributed in
the same proportion to their numbers as the people of Great
Britain。 The people of France； however； it is generally
acknowledged； are much more oppressed by taxes than the people of
Great Britain。 France； however； is certainly the great empire in
Europe which； after that of Great Britain； enjoys the mildest and
most indulgent government。
In Holland the heavy taxes upon the necessaries of life have
ruined； it is said； their principal manufactures； and are likely
to discourage gradually even their fisheries and their trade in
shipbuilding。 The taxes upon the necessaries of life are
inconsiderable in Great Britain； and no manufacture has hitherto
been ruined by them。 The British taxes which bear hardest on
manufactures are some duties upon the importation of raw
materials； particularly upon that of raw silk。 The revenue of the
states…general and of the different cities； however； is said to
amount to more than five millions two hundred and fifty thousand
pounds sterling； and as the inhabitants of the United Provinces
cannot well be supposed to amount to more than a third part of
those of Great Britain； they must； in proportion to their number；
be much more heavily taxed。
After all the proper subjects of taxation have been
exhausted； if the exigencies of the state still continue to
require new taxes； they must be