revenue; and punishments of a different nature are seldom, if ever, to be justified. We read, with horror, that in the empire of Japan, death is inflicted on the fmuggler. And our fentiments of equity and humanity are almost equally fhocked with the account given by M. Necker, that more than three hundred men, of the province of Bretagne alone, are annually configned to slavery in the gallies of France, for carrying on an illicit commerce in the two articles of falt and tobacco. The truth is, this political crime makes little impreffion on the moral feelings of the mind, till its nature, extent and confequences have been examined and recognized by reason. And to fuch investigation the generality of men have neither leisure nor ability to apply themselves. Turpitude in human actions is marked either by the grofs defect of good principles, or the prevalence of bad ones. Fraud, dishonesty, perfidy, and cruelty neceffarily involve in them a consciousness of guilt; and, therefore, indicate a mind devoid of rectitude, or overborne by the predominance of malignant paffions. But the retention of what is the acknowledged property of the individual, before it is claimed by the state, though, at all times culpable, and deferving of punishment, in ordinary cafes, when the nature of the obligation is not fufficiently understood, implies no high degree of crimina

lity. And he, who avails himself, without the fcruples which he ought to feel, of the carelefness or mistake of a tax-gatherer, to evade the proportional payment exacted from his neighbors, would blush to take advantage of the tradesman, who, by fimilar carelefnefs or mistake, hath omitted, in his bill, fome part of the debt which is owing to him. But, when invafion threatens a country, or public calamity calls forth the exertions of every member of the ftate, the fentiments of the mind being reverfed, breach of allegiance, under fuch circumftances, would be deemed almost equal to the crime of parricide. We may illustrate this observation by a cafe in military fervice, with refpect to our feelings, fomewhat parallel. No one, but the officer on guard, would punish the fleeping centinel with feverity, during the feafon of peace. But, on fome critical and very important conjuncture, in time of war, the fame offence I would merit death, in the estimation of the most humane fpectator. To establish a scale of crimes, with exact precifion, fo as to affign to each its due degree of punishment, is beyond the extent of human ability; and can be accomplished only by the omnifcient Searcher of hearts. But the penal

On this fubject confult Montefquieu, Beccaria, Blackstone, Lord Kaims, Dr. Adam Smith, &c.

laws

laws of government fhould be founded on a like difcrimination, fo far as it is practicable, clear, and. obvious; and, in all doubtful cafes, fhould incline more to mildness than feverity. For it is juftly obferved, in the preamble of the ftatute before referred to," that laws, made for the prefervation " of the commonwealth, without great penalties, " are more often obeyed and kept, than laws made "with extreme punishments,"

I have thus endeavored, with great brevity, to trace the origin, to explain the principles, and to determine the extent of a duty, which, though effential to the being of fociety, and of equal importance to the governors and governed, in every community, has not hitherto, I believe, received a fpecific denomination in any language. Nothing tends more to the eftablishment of just authority, than the free and temperate inveftigation of the reaforts on which it is founded. And, from what has been advanced, I prefume, it may be inferred, that a tax can be of no moral obligation, when the claim to allegiance is abfolutely forfeited; that it is of imperfect obligation from mere general allegiance; and that, to give it full and complete. validity, it should be A LEVY MADE ON THE COMMUNITY, BY LAWFUL AUTHORITY; ACCORDING TO PRESCRIBED FORMS; IN AN EQUITABLE MODE AND PROPORTION; and FOR THE PUBLIC WEAL. C 3

In

In Britain, the LAWFUL AUTHORITY, competent to impose a fubfidy, can only be that of the king, lords, and commons, in parliament affembled. The king is reprefentative of the majefty of the people; from them he derives his dignity; to their deputies, his minifters and counsellors are amenable; and his prerogatives confift only in a difcretionary power of doing good. And, if the regal office be a delegation, the peerage, which flows from it, muft participate of its nature. The three eftates, therefore, though in different modes of truft, feverally and collectively, act in behalf of, and are virtually responsible to the community; who poffefs, and frequently exercise, towards each of them, the right of petition and remonftrance. But much circumspection is required in applying practically the ideas of REPRESENTATION to the regal and ariftocratical branches of our conftitution. Thefe indeed are delegates, but in a qualified fenfe; and fhould be reforted to only, in this view, on preffing emergencies. For the commons are the deputed guardians of the people's rights; commiffioned, by them, to act according to, and to express their united fuffrage; and renewing their truft and accountablenefs, on every fucceffive election. It is derogatory, therefore, of their importance and dignity, and

• Locke, Black stone.

muft

must tend to diminish their due weight in the scale of government, to transfer the peculiar functions with which they are invefted to the peers, or to the throne. (E)

Of the FORMS prefcribed in paffing a money bill, the most effential to its moral validity, because most interefting to the liberty of the subject, is, that it fhould originate folely in the house of commons. For the lords, being a permanent, hereditary body, created at pleasure by the king, are fupposed to be more liable to be influenced by the crown; and, when once influenced, to continue fo, than the commons, who are freely elected, and only for a limited time, by the people.* This privilege forms the great conftitutional check on the executive branch of administration, and every good citizen fhould watch over it with unremitting and jealous attention; extending his diligent and patriotic obfervation even to turnpikes, parifh-rates, and imposts collected, not for the exigencies of government alone, but for private and local benefit.

TO APPORTION the taxes, with all poffible IMPARTIALITY, is effential to their having the full force of moral obligation. Yet this is the most arduous office of the financier; and, when a kingdom is under the preffure of accumulated