858

THE NATURE AND CAUSES OE

sary, every man is obliged to buy of the farmer a certainquantity of it; because, if he did not buy this quantity ofthe farmer, he would, it is presumed, buy it of some smug-gler. The taxes upon both commodities are exorbitant. Thetemptation to smuggle consequently is to many people irre-sistible, while at the same time the rigour of the law, and thevigilance of the farmer’s officers, render the yielding to thattemptation almost certainly ruinous. The smuggling of saltand tobacco sends every year several hundred people to thegalleys, besides a very considerable number whom it sends tothe gibbet. Those taxes levied in this manner yield a veryconsiderable revenue to government. In 17C7, the farm oftobacco was let for twenty-two millions five hundred andforty-one thousand two hundred and seventy-eight livres ayear. That of salt, for thirty-six millions four hundred andninety-two thousand four hundred and four livres. The farmin both cases was to commence in 1708, and to last for sixyears. Those who consider the blood of the people as nothingin comparison with the revenue of the prince, may perhapsapprove of this method of levying taxes. Similar taxes andmonopolies of salt and tobacco have been established in manyother countries; particularly in the Austrian and Prussiandqminions, and in the greater part of the states of Italy .

In France , the greater part of the actual revenue of thecrown is derived from eight different sources; the taille, thecapitation, the two vingtiemes, the gabelles, the aides, thetraites, the domaine, and the farm of tobacco. The live lastare, in the greater part of tire provinces, under farm. Thethree first are everywhere levied by an administration underthe immediate inspection and direction of government, and itis universally acknowledged that in proportion to what theytake out of the pockets of the people, they bring more intothe treasury of the prince than the other five, of which theadministration is much more wasteful and expensive.

The finances of France seem, in their present state, to admitof three very obvious reformations. First, by abolishing thetaille and the capitation, and by increasing the number ofvingtiemes, so as to produce an additional revenue equal tothe amount of those other taxes, the revenue of the crownmight be preserved; the expense of collection might be muchdiminished; the vexation of the inferior ranks of people,which the taille and capitation occasion, might be entirelyprevented; and the superior ranks might not be more bur-