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Civil Society.

B. IL

hefitate about paying a fhilling, when it preventsthe lofs of a pound ?

1 fhall clofe with a rule of deeper concern thanall that have been mentioned, which is, To avoidtaxes that require the oath of party. They aredefinitive to morals, as being a temptation toperjury. Few there are fo wicked, as to hurtothers by perjury : at the fame time, not many ofthe lower ranks fcruple much at perjury, when itprevents hurt to themfelves. Confxder the dutyon candle: thofe only who brew for fale, paythe duty on malt-liquor; and to avoid the brewer’soath, the quantity is afcertained by officers whoattend the procefs: but the duty on candle is op-preffive, as comprehending poor people who makeno candle for fale; and is fubverfive of morals,by requiring their oath upon the quantity theymake for their own ufe. Figure a poor widow,burdened with five or fix children: file is not per-mitted to make ready a little food for her infantsby the light of a rag dipped in greafe, withoutpaying what file has not to pay, or being guiltyof perjury. However upright originally, povertyand anxiety about her infants, will tempt her toconceal the truth, and to deny upon oath — a fadTeflon to her poor children : ought they to be pu-niflied for copying after their mother, whom theyloved and revered? Whatever file did appearsright in their eyes. The manner of levying thefalt-tax in France is indeed arbitrary; but it hasnot an immoral tendency: an oath is avoided; andevery mailer of a family pays for the quantity he

is