young’s TRAVELS IN FRANCE.

4 15

Of Simplicity in Taxation.

So many of the cabicrs of France unite with the ceconomifes , in calling for the utmoftfimplicity in taxation, by means of one only and uniform proportional impod on land,that it merits a fliort inquiry, how far this theory of fimplicity is, in itf. If, deferving ofthe ideas entertained of it. There can be no doubt of the advantage of a cheap collec-tion attending this or any plan of fimplicity ; but there are reafons for thinking thatthis benefit would be purchafed at an expence a thoufand times greater than it is worth.

I do not love recurring to, or depending altogether on reafoning, when facts are athand on which we can build our conclufions: the taxes of England are infinitely vari-ous ; much more fo than in France , efpecially in the articles of excifes and damps; ourtaxes are aiio very great; in proportion to the population of the kingdom, much morethan double thofe of France ; yet, with this vaft burthen, they are borne by the peoplewith much more eafe than the French nation bears lefs than the half. This is to be at-tributed not to one caufe only, but to many; but amongd thofe caufes, I believe, willbe found this great variety of points on which they bear. The mere circumdance oftaxes being very numerous, in order to raife a given lum, is a confiderable dep towardsequality in the burthen falling on the people; If 1 was to define a good fydem of taxa-tion, it fhould be that of bearing lightly on an infinite number of points, heavily on none. Inother words, that fimplicity in taxation is the greated additional weight that can begiven to taxes, and ought, in every country, to be mod feduloudy avoided.—By a fyf-tem of fimplicity in taxation, let it be exerted in whatever method, whether on land, onperfons, or on confumption, there will always be clalfes of the people much lightertaxed than other clafies; and this inequality will throw an opprefiive burthen on thofewho are mod expofed to the operation of whatever tax is chofen. No one is a greaterenemy than I am to land-taxes; but fuch is the advantage of an extremely various fyf-tem, that I would not contend for taking them entirely off in any country. A land-tax of 6d. 90. or perhaps is. in the pound, but permanent, would be fo light a burthen,that it might be borne, without the mifchief of impeding agriculture. Taxes on win-dows are amongd the very word that can be laid ; but as far as 3d. each, might not beliable to much obje&ion. Unfortunately for France , the favourite idea there is the verycontrary one—that of fimplicity. It would have been wife not abfolutely to fupprelsany one of their taxes, not even the gabelle itfelf: removing the abufes that flow fromfarming a revenue, introducing into the receipt the mildnefs of a free government, andchanging entirely the mode of colleCticn, would have removed the chief objections tothofe taxes which have been abolidied, and have faved the enormous evil, now necefiary,of loading land. This fubjecl is a fruitful one, worthy the attention of able pens ex-prefsly employed on it, the rapid fketches which can alone be given by a traveller willallow of mere hints.

Chap. XXI.— On the Revolution of France.

THE grofs infamy which attended letires de cachet and the Badile, during the wholereign of Louis XV . made them edeemed in England, by people not well informed, asthe mod prominent features of the defpotifm of France . They were certainly carried toan excefs hardly credible ; to the length of being fold with blanks, to be filled up withnames at the pleafure of the purchafer; who was thus able, in the gratification of pri.

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