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　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