第 61 节
作者:嘟嘟      更新:2021-04-30 16:07      字数:9322
  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 imposed upon improper ones。 The
  taxes upon the necessaries of life; therefore; the wisdom of that
  republic which; in order to acquire and to maintain its
  independency; has; in spite of its great frugality; been involved
  in such expensive wars as have obliged it to contract great
  debts。 The singular countries of Holland and Zeeland; besides;
  require a considerable expense even to preserve their existence;
  or to prevent their being swallowed up by the sea; which must
  have contributed to increase considerably the load of taxes in
  those two provinces。 The republican form of government seems to
  be the principal support of the present grandeur of Holland。 The
  owners of great capitals; the great mercantile families; have
  generally either some direct share or some indirect influence in
  the administration of that government。 For the sake of the
  respect and authority which they derive from this situation; they
  are willing to live in a country where their capital; if they
  employ it themselves; will bring them less profit; and if they
  lend it to another; less interest; and where the very moderate
  revenue which they can draw from it will purchase less of the
  necessaries and conveniences of life than in any other part of
  Europe。 The residence of such wealthy people necessarily keeps
  alive; in spite of all disadvantages; a certain degree of
  industry in the country。 Any public calamity which should destroy
  the republican form of government; which should throw the whole
  administration into the hands of nobles and of soldiers; which
  should annihilate altogether the importance of those wealthy
  merchants; would soon render it disagreeable to them to live in a
  country where they were no longer likely to be much respected。
  They would remove both their residences and their capitals to
  some other country; and the industry and commerce of Holland
  would soon follow the capitals which supported them。
  Chapter III
  Of Public Debts
  IN that rude state of society which precedes the extension
  of commerce and the improvement of manufactures; when those
  expensive luxuries which commerce and manufactures can alone
  introduce are altogether unknown; the person who possesses a
  large revenue; I have endeavoured to show in the third book of
  this Inquiry; can spend or enjoy that revenue in no other way
  than by maintaining nearly as many people as it can maintain。 A
  large revenue may at all times be said to consist in the command
  of a large quantity of the necessaries of life。 In that rude
  state of things it is commonly paid in a large quantity of those
  necessaries; in the materials of plain food and coarse clothing;
  in corn and cattle; in wool and raw hides。 When neither commerce
  nor manufactures furnish anything for which the owner can
  exchange the greater part of those materials which are over and
  above his own consumption; he can do nothing with the surplus but
  feed and clothe nearly as many people as it will feed and clothe。
  A hospitality in which there is no luxury; and a liberality in
  which there is no ostentation; occasion; in this situation of
  things; the principal expenses of the rich and the great。 But
  these; I have likewise endeavoured to show in the same book; are
  expenses by which people are not very apt to ruin themselves。
  There is not; perhaps; any selfish pleasure so frivolous of which
  the pursuit has not sometimes ruined even sensible men。 A passion
  for cock…fighting has ruined many。 But the instances; I believe;
  are not very numerous of people who have been ruined by a
  hospitality or liberality of this kind; though the hospitality of
  luxury and the liberality of ostentation have ruined many。 Among
  our feudal ancestors; the long time during which estates used to
  continue in the same family sufficiently demonstrates the general
  disposition of people to live within their income。 Though the
  rustic hospitality constantly exercised by the great land…holders
  may not; to us in the present times; seem consistent with that
  order which we are apt to consider as inseparably connected with
  good economy; yet we must certainly allow them to have been at
  least so far frugal as not commonly to have spent their whole
  income。 A part of their wool and raw hides they had generally an
  opportunity of selling for money。 Some part of this money;
  perhaps; they spent in purchasing the few objects of vanity and
  luxury with which the circumstances of the times could furnish
  them; but some part of it they seem commonly to have hoarded。
  They could not well; indeed; do anything else but hoard whatever
  money they saved。 To trade was disgraceful to a gentleman; and to
  lend money at interest; which at that time was considered as
  usury and prohibited by law; would have been still more so。 In
  those times of violence and disorder; besides; it was convenient
  to have a hoard of money at hand; that in case they should be
  drive