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THE NATURE AND CAUSES OF

those of others. The provinces most famous for their wines,it will be found, I believe, are those in which the trade inthat article is subject to the fewest restraints of this kind.The extensive market which such provinces enjoy, encou-rages good management both in the cultivation of theirvineyards, and in the subsequent preparation of their wines.

Such various and complicated revenue laws are not pecu-liar to France . The little duchy of Milan is divided intosix provinces, in each of which there is a different system oftaxation with regard to several different sorts of consumablegoods. The still smaller territories of the duke of Parmaare divided into three or four, each of which has, in the samemanner, a system of its own. Under such absurd manage-ment, nothing but the great fertility of the soil and happi-ness of the climate could preserve such countries from soonrelapsing into the lowest state of poverty and barbarism.

Taxes upon consumable commodities may either be leviedby an administration of which the officers are appointed bygovernment, and are immediately accountable to govern-ment, of which the revenue must in this case vary from yearto year, according to the occasional variations in the produceof the tax ,■ or they may be let in farm for a rent certain, thefarmer being allowed to appoint his own officers, who, thoughobliged to levy the tax in the manner directed by the law,are under his immediate inspection, and are immediatelyaccountable to him. The best and most frugal way of levy-ing a tax can never be by farm. Over and above what isnecessary for paying the stipulated rent, the salaries of theofficers, and the whole expense of administration, the farmermust always draw from the produce of the tax a certain profitproportioned at least to the advance which lie makes, to therisk which he runs, to the trouble which he is at, and to theknowledge and skill which it requires to manage so verycomplicated a concern. Government, by establishing anadministration under their own immediate inspection, of thesame kind with that which the farmer establishes, might atleast save this profit, which is almost always exorbitant. Tofarm any considerable branch of the public revenue, requireseither a great capital or a great credit; circumstances whichwould alone restrain the competition for such an undertakingto a very small number of people. Of the few who have thiscapital or credit, a still smaller number have the necessaryknowledge or experience; another circumstance which re-