he　could　easily　find　a　much　more　quiet　and　comfortable
  subsistence；　as　well　as　a　better　situation　for　pursuing　his
  studies；　and　he　immediately　followed　the　advice。　The　observation
  of　Mr。　de　Voltaire　may　be　applied；　I　believe；　not　only　to　France；
  but　to　all　other　Roman　Catholic　countries。　We　very　rarely　find；
  in　any　of　them；　an　eminent　man　of　letters　who　is　a　professor　in　a
  university；　except；　perhaps；　in　the　professions　of　law　and
  physic；　professions　from　which　the　church　is　not　so　likely　to
  draw　them。　After　the　Church　of　Rome；　that　of　England　is　by　far
  the　richest　and　best　endowed　church　in　Christendom。　In　England；
  accordingly；　the　church　is　continually　draining　the　universities
  of　all　their　best　and　ablest　members；　and　an　old　college　tutor；
  who　is　known　and　distinguished　in　Europe　as　an　eminent　man　of
  letters；　is　as　rarely　to　be　found　there　as　in　any　Roman　Catholic
  country。　In　Geneva；　on　the　contrary；　in　the　Protestant　cantons　of
  Switzerland；　in　the　Protestant　countries　of　Germany；　in　Holland；
  in　Scotland；　in　Sweden；　and　Denmark；　the　most　eminent　men　of
  letters　whom　those　countries　have　produced；　have；　not　all　indeed；
  but　the　far　greater　part　of　them；　been　professors　in
  universities。　In　those　countries　the　universities　are　continually
  draining　the　church　of　all　its　most　eminent　men　of　letters。
  It　may；　perhaps；　be　worth　while　to　remark　that；　if　we　expect
  the　poets；　a　few　orators；　and　a　few　historians；　the　far　greater
  part　of　the　other　eminent　men　of　letters；　both　of　Greece　and
  Rome；　appear　to　have　been　either　public　or　private　teachers；
  generally　either　of　philosophy　or　of　rhetoric。　This　remark　will
  be　found　to　hold　true　from　the　days　of　Lysias　and　Isocrates；　of
  Plato　and　Aristotle；　down　to　those　of　Plutarch　and　Epictetus；　of
  Suetonius　and　Quintilian。　To　impose　upon　any　man　the　necessity　of
  teaching；　year　after　year；　any　particular　branch　of　science；
  seems；　in　reality；　to　be　the　most　effectual　method　for　rendering
  him　completely　master　of　it　himself。　By　being　obliged　to　go　every
  year　over　the　same　ground；　if　he　is　good　for　anything；　he
  necessarily　becomes；　in　a　few　years；　well　acquainted　with　every
  part　of　it：　and　if　upon　any　particular　point　he　should　form　too
  hasty　an　opinion　one　year；　when　he　comes　in　the　course　of　his
  lectures　to　reconsider　the　same　subject　the　year　thereafter；　he
  is　very　likely　to　correct　it。　As　to　be　a　teacher　of　science　is
  certainly　the　natural　employment　of　a　mere　man　of　letters；　so　is
  it　likewise；　perhaps；　the　education　which　is　most　likely　to
  render　him　a　man　of　solid　learning　and　knowledge。　The　mediocity
  of　church　benefices　naturally　tends　to　draw　the　greater　part　of
  men　of　letters；　in　the　country　where　it　takes　place；　to　the
  employment　in　which　they　can　be　the　most　useful　to　the　public；
  and；　at　the　same　time；　to　give　them　the　best　education；　perhaps；
  they　are　capable　of　receiving。　It　tends　to　render　their　learning
  both　as　solid　as　possible；　and　as　useful　as　possible。
  The　revenue　of　every　established　church；　such　parts　of　it
  excepted　as　may　arise　from　particular　lands　or　manors；　is　a
  branch；　it　ought　to　be　observed；　of　the　general　revenue　of　the
  state　which　is　thus　diverted　to　a　purpose　very　different　from　the
  defence　of　the　state。　The　tithe；　for　example；　is　a　real　land…tax；
  which　puts　it　out　of　the　power　of　the　proprietors　of　land　to
  contribute　so　largely　towards　the　defence　of　the　state　as　they
  otherwise　might　be　able　to　do。　The　rent　of　land；　however；　is；
  according　to　some；　the　sole　fund；　and；　according　to　others；　the
  principal　fund；　from　which；　in　all　great　monarchies；　the
  exigencies　of　the　state　must　be　ultimately　supplied。　The　more　of
  this　fund　that　is　given　to　the　church；　the　less；　it　is　evident；
  can　be　spared　to　the　state。　It　may　be　laid　down　as　a　certain
  maxim　that；　all　other　things　being　supposed　equal；　the　richer　the
  church；　the　poorer　must　necessarily　be；　either　the　sovereign　on
  the　one　hand；　or　the　people　on　the　other；　and；　in　all　cases；　the
  less　able　must　the　state　be　to　defend　itself。　In　several
  Protestant　countries；　particularly　in　all　the　Protestant　cantons
  of　Switzerland；　the　revenue　which　anciently　belonged　to　the　Roman
  Catholic　Church；　the　tithes　and　church　lands；　has　been　found　a
  fund　sufficient；　not　only　to　afford　competent　salaries　to　the
  established　clergy；　but　to　defray；　with　little　or　no　addition；
  all　the　other　expenses　of　the　state。　The　magistrates　of　the
  powerful　canton　of　Berne；　in　particular；　have　accumulated　out　of
  the　savings　from　this　fund　a　very　large　sum；　supposed　to　amount
  to　several　millions；　part　of　which　is　deposited　in　a　public
  treasure；　and　part　is　placed　at　interest　in　what　are　called　the
  public　funds　of　the　different　indebted　nations　of　Europe；　chiefly
  in　those　of　France　and　Great　Britain。　What　may　be　the　amount　of
  the　whole　expense　which　the　church；　either　of　Berne；　or　of　any
  other　Protestant　canton；　costs　the　state；　I　do　not　pretend　to
  know。　By　a　very　exact　account　it　appears　that；　in　1755；　the　whole
  revenue　of　the　clergy　of　the　Church　of　Scotland；　including　their
  glebe　or　church　lands；　and　the　rent　of　their　manses　or
  dwelling…houses；　estimated　according　to　a　reasonable　valuation；
  amounted　only　to　L68；514　1s。　5　1/12d。　This　very　moderate　revenue
  affords　a　decent　subsistence　to　nine　hundred　and　forty…four
  ministers。　The　whole　expense　of　the　church；　including　what　is
  occasionally　laid　out　for　the　building　and　reparation　of
  churches；　and　of　the　manses　of　ministers；　cannot　well　be　supposed
  to　exceed　eighty　or　eighty…five　thousand　pounds　a　year。　The　most
  opulent　church　in　Christendom　does　not　maintain　better　the
  uniformity　of　faith；　the　fervour　of　devotion；　the　spirit　of
  order；　regularity；　and　austere　morals　in　the　great　body　of　the
  people；　than　this　very　poorly　endowed　Church　of　Scotland。　All　the
  good　effects；　both　civil　and　religious；　which　an　established
  church　can　be　supposed　to　produce；　are　produced　by　it　as
  completely　as　by　any　other。　The　greater　part　of　the　Protestant
  churches　of　Switzerland；　which　in　general　are　not　better　endowed
  than　the　Church　of　Scotland；　produce　those　effects　in　a　still
  higher　degree。　In　the　greater　part　of　the　Protestant　cantons
  there　is　not　a　single　person　to　be　found　who　does　not　profess
  himself　to　be　of　the　established　church。　If　he　professes　himself
  to　be　of　any　other；　indeed；　the　law　obliges　him　to　leave　the
  canton。　But　so　severe；　or　rather　indeed　so　oppressive　a　law；
  could　never　have　been　executed　in　such　free　countries　had　not　the
  diligence　of　the　clergy　beforehand　converted　to　the　established
  church　the　whole　body　of　the　people；　with　the　exception　of；
  perhaps；　a　few　individuals　only。　In　some　parts　of　Switzerland；
  accordingly；　where；　from　the　accidental　union　of　a　Protestant　and
  Roman　Catholic　country；　the　conversion　has　not　been　so　complete；
  both　religions　are　not　only　tolerated　but　established　by　law。
  The　proper　performance　of　every　service　seems　to　require
  that　its　pay　or　recompense　should　be；　as　exactly　as　possible；
  proportioned　to　the　nature　of　the　service。　If　any　service　is　very
  much　underpaid；　it　is　very　apt　to　suffer　by　the　meanness　and
  incapacity　of　the　greater　part　of　those　who　are　employed　in　it。
  If　it　is　very　much　overpaid；　it　is　apt　to　suffer；　perhaps；　still
  more　by　their　negligence　and　idleness。　A　man　of　a　large　revenue；
  whatever　may　be　his　profession；　thinks　he　ought　to　live　like
  other　men　of　large　revenues；　and　to　spend　a　great　part　of　his
  time　in　festivity；　in　vanity；　and　in　dissipation。　But　in　a
  clergyman　this　train　of　life　not　only　consumes　the　time　which
  ought　to　be　employed　in　the　duties　of　his　function；　but　in　the
  eyes　of　the　common　people　destroys　almost　entirely　that　sanctity
  of　character　which　can　alone　enable　him　to　perform　those　duties
  with　proper　weight　and　authority。
  PART　4
  Of　the　Expense　of　Supporting　the　Dignity　of　the　Sovereign
  Over　and　above　the　expenses　necessary　for　enabling　the
  sovereign　to　perform　his　several　duties；　a　certain　expense　is
  requisite　for　the　support　of　his　dignity。　This　expense　varies
  both　with　the　different　periods　of　improvement；　and　with　the
  different　forms　of　government。
  In　an　opulent　and　improved　society；　where　all　the　different
  orders　of　people　are　growing　every　day　more　expensive　in　their
  houses；　in　their　furniture；　in　their　tables；　in　their　dress；　and
  in　their　equipage；　it　cannot　well　be　expected　that　the　sovereign
  should　alone　hold　out　against　the　fashion。　He　naturally；
  therefore；　or　rather　necessarily；　becomes　more　expensive　in　all
  those　different　articles　too。　His　dignity　even　seems　to　require
  that　he　should　become　so。
  As　in　point　of　dignity　a　monarch　is　more　raised　above　his
  subjects　than　the　chief　magistrate　of　any　republic　is　ever
  supposed　to　be　above　his　fellow…citizens；　so　a　greater　expense　is
  necessary　for　supporting　that　higher　dignity。　We　naturally　expect
  more　splendour　in　the　co