and 'tis certain, that fuch difficulties often ferve to excite the induftry of a people, and render them more opulent and la-borious, than others, who enjoy the greatest advantages. For we may obferve, as a parallel inftance, that the most commercial nations have not always poffeffed the greateft extent of fertile land; but, on the contrary, that they have laboured under many natural disadvantages. TYRE, ATHENS, CAR-THAGE, RHODES, GENOA, VENICE, HOLLAND, are strong examples to this purpose. And in all hiftory, we find only three inftances of large and fertile countries, which have poffeffed much trade; the NETHERLANDS, ENGLAND and FRANCE. The two former feem to have been allured by the advantages of their maritime fituation and the neceffity they lay under of frequenting foreign ports, in order to procure what their own climate refufed them. And as to FRANCE, trade has come very late into that kingdom, and seems to have been the effect of reflection and obfervation in an ingenious and enterprising people, who remarked the immenfe riches acquired by fuch of the neighbouring nations as cultivated: navigation and commerce.

The places mentioned by CICERO *, as poffeffed of the greatest commerce in his time, are ALEXANDRIA, COLCHOS, TYRE, SIDON, ANDROS, CYPRUS, PAMPHYLIA, LYCIA, RHODES, CHIOS, BYZANTIUM, LESBOS, SMYRNA, MILETUM, Coos. All thefe, except ALEXANDRIA, were either fmall islands, or narrow territories. And that city owed its trade entirely to the happiness of its fituation...

Since therefore fome natural neceffities or difadvantages may be thought favourable to induftry, why may not artificial

burdens have the fame effect? Sir WILLIAM TEMPLE, we may observe, afcribes the induftry of the DUTCH intirely to neceffity, proceeding from their natural disadvantages; and illustrates his doctrine by a very ftriking comparison with IRELAND; "where," fays he, by the largeness and plenty of "the foil, and fcarcity of people, all things neceffary to life are "fo cheap, that an induftrious man, by two days labour, may "gain enough to feed him the rest of the week. Which I "take to be a very plain ground of the laziness attributed to

the people. For men naturally prefer eafe before labour, "and will not take pains if they can live idle; though "when, by neceffity, they have been inured to it, they

cannot leave it, being grown a cuftom neceffary to their "health, and to their very entertainment. Nor perhaps is "the change harder, from conftant ease to labour, than from "conftant labour to eafe." After which the author proceeds to confirm his doctrine, by enumerating, as above, the places where trade has most flourished, in antient and modern times; and which are commonly observed to be fuch narrow confined territories, as beget a neceffity for industry.

"Tis always obferved, in years of scarcity, if it be not extreme, that the poor labour more, and really live better, than in years of great plenty, when they indulge themselves in idlenefs and riot. I have been told, by a confiderable manufacturer, that in the year 1740, when bread and provisions of all kinds were very dear, his workmen not only made a shift to live, but paid debts, which they had contracted

Account of the NETHERLANDS, Chap. 6.

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in former years, that were much more favourable and abun dant *.

This doctrine, therefore, with regard to taxes, may be admitted in some degree: But beware of the abuse. Exorbitant taxes, like extreme neceffity, deftroy industry, by producing defpair; and even before they reach this pitch, they raise the wages of the labourer and manufacturer, and heighten the price of all commodities. An attentive disinterested legislature, will observe the point when the emolument ceases, and the prejudice begins: But as the contrary character is much more common, 'tis to be feared that taxes, all over EUROPE, are multiplying to fuch a degree, as will intirely crush all art and industry; though, perhaps, their first increase, together with other circumstances, might have contributed to the growth of these advantages..

The beft taxes are fuch as are levied upon confumptions, efpecially those of luxury; because fuch taxes are less felt by the people. They feem, in some measure, voluntary; fince a man may chuse how far he will use the commodity which is taxed: They are paid gradually and infenfibly: And being confounded with the natural price of the commodity, they are scarcely perceived by the confumers. Their only disadvantage is, that they are expensive in the levying

Taxes upon poffeffions are levied without expence; but have every other disadvantage. Most states, however, are obliged, to have recourse to them, in order to supply the deficiencies of the other.

To this purpose sce alfo Effay I. at the end

But

But the most pernicious of all taxes are thofe which are arbitrary. They are commonly converted, by their management, into punishments on induftry; and alfo, by their unavoidable inequality, are more grievous than by the real burden. which they impofe. 'Tis surprising, therefore, to see them have place among any civilized people..

In general, all poll-taxes, even when not arbitrary, which they commonly are, may be efteemed dangerous: Because it is so easy for the fovereign to add a little more, and a little more, to the fum demanded, that these taxes are apt to become altoge→ ther oppreffive and intolerable.. On the other hand, a duty upon commodities checks itself; and a prince will foon find, that an increase of the impoft is no increase of his revenue. It is not easy, therefore, for a people to be altogether ruined by fuch taxes..

Hiftorians inform us, that one of the chief caufes of the deftruction of the ROMAN ftate, was the alteration which CONSTANTINE introduced into the finances, by fubftituting an universal poll-tax, in lieu of almost all the tithes, customs, and excifes, which formerly compofed the revenue of the empire. The people, in all the provinces, were fo grinded and. oppreffed by the publicans, that they were glad to take refuge under the conquering arms of the barbarians; whofe dominion,, as they had fewer neceffities, and lefs art, was found preferable. to the refined tyranny of the ROMANS..

There is a prevailing opinion, that all taxes, however levied, fall upon the land at last. Such an opinion may be useful in. BRITAIN, by checking the landed gentlemen, in whofe hands. our legislature is chiefly lodged, and making them preferve

great!

great regard for trade and industry. But I must confefs, that this principle, though firft advanced by a celebrated writer, has fo little appearance of reafon, that, were it not for his authority, it had never been received by any body. Every man, to be fure, is defirous of pushing off from himself the burden of any tax, which is impofed, and laying it upon others: But as every man has the fame inclination, and is upon the defenfive; no fet of men can be fuppofed to prevail altogether in this conteft. And why the landed gentleman should be the victim of the whole, and fhould not be able to defend himself, as well as others are, I cannot readily imagine. All tradefmen, indeed, would willingly prey upon him, and divide him among them, if they could: But this inclination they always have, though no taxes were levied; and the fame methods, by which he guards against the impofition of tradefmen before taxes, will ferve him afterwards, and make them fhare the burden with him. No labour in any commodities, that are exported, can be very confiderably raised in the price, without losing the foreign market; and as fome part of almost every manufactory is exported, this circumftance keeps the price of most species of labour nearly the fame after the impofition of taxes. I may add, that it has this effect upon the whole: For were any kind of labour paid beyond its proportion, all hands would flock to it, and would foon fink it to a level with the rest.

I fhall conclude this fubject with obferving, that we have, with regard to taxes, an inftance of what frequently happens in political inftitutions, that the confequences of things are diametrically oppofite to what we should expect on the first appearance. 'Tis regarded as a fundamental maxim of the TURKISH government, That the Grand Signior, though abso

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