INDEX.

931

How taxes are paid at Hamburgh, 803. InSwitzerland , lb. Taxes upon particular em-ployments, 805. Poll-taxes, 809. Taxes,badges of liberty, 810. Taxes upon thetransfer of property, 811. Stamp duties, 813.On whom the several kinds of taxes princi-pally fall, 814. Taxes upon the wages oflabour, 817. Capitations, 820. Taxes uponconsumable commodities, 833. Upon neces-saries, 834. Upon luxuries, ib. Principalnecessaries taxed, 838. Absurdities in tax-ation, 827. Different parts of Europe veryhighly taxed, 828. Two different methodsof taxing consumable commodities, 829. SirMatthew Decker’s scheme of taxation consi-dered, 830. Excise and customs, 831. Tax-ation sometimes not an instrument of revenue,but of monopoly, 834. Improvements of thecustoms suggested, 83d. Taxes paid in theprice of a commodity little adverted to, 849.On luxuries, the good and bad properties of,ib. Had effects of farming them out, 856.How the finances of Prance might be re-formed, 858. French and English systemsof taxation compared, 859. New tuxes al-ways generate discontent, 876. llow far theRritish system of taxation might he applica-ble to all the different provinces of the eiu-.pire, 889. Such a plan might speedily dis-charge the national debt, 893.

Tea, great importation and consumption ofthat drug in ilritain, 201.

Teachers, In universities, tendency of en-dowments to diminish their application, 714.The jurisdictions to which they are subject,little calculated to quicken their diligence,715. Are frequently obliged to gain protec-tion by servility, ib. Defects in their esta-blishments,716. Teachers among the ancientLirecks and Homans, superior to those of mo-dern times, 730. Circumstances which drawgood ones to, or drain them from, the univer-sities, 763. Their employment naturally ren-ders them eminent in letters, 764.

Tenures, feudal, general observations on,315. Described, 359.

Theology, monkish, the complexion of, 723.

Tin , average rent of the mines of, in Corn­ wall , 167. Yield a greater prolit to the pro-prietors than the silver mines of Peru , 168.Regulations umlcrwhich tin mines are worked,ib.

Tithes, why an unequal tax, 789. The le-vying of, a great discouragement to improve-ments, ib. The fixing a modus for, a relief tothe farmer, 791.

Tobacco, the culture of, why restrained inEurope , 156. Not so profitable an article ofcultivation in the West Indies as sugar, ib.The amount ami course of the Rritish tradewith, explained, 351. The whole duty upon,drawn back on exportation, 462. Conse-quences of the exclusive trade lkituin enjoyswith Maryland ami Virginia in this article,551 .

lolls, for passage over roads, bridges, and

navigable canals, the equity of, shewn, 679.Upon carriages of luxury, ought to be higherthan upon carriages of utility, ib. The manage-ment of turnpikes often an object of just com-plaint, 681. Why government ought not tohave the management of turnpikes, 682. 847.

Tonnage and poundage, origin of those du-ties, 832.

Tontine in the French finances, what, withthe derivation of the name, 872.

Toulouse , salary paid to a counsellor orjudge in the parliament of, 674.

Towns, the places where industry is mostprolitably exerted, 125. The spirit of combi -nation prevalent among manufacturers, 126.129. According to what circumstances, thegeneral character of the inhabitants, as to in-dustry, is formed, 316. The reciprocal natureof the trade between them and the country,explained, 354. Subsist on the surplus pro-duce of the country, 355. llow first formed,356. Are continual fairs, ib. The original po-verty and servile state of the inhabitants of,370. Their early exemptions and privileges,bow obtained, 371. The inhabitants of, ob-tained liberty much earlier than the occupiersof laud iu the country, ib. Origin of freeburghs,372. Origin of corporations, ib. Whyallowed to form militia, 374. llow the increaseand riches of commercial towns contributedto the improvement of the countries to whichthey belonged, 380.

Trade, double interest deemed a reasonablemercantile prolit in, 97. Four general classesof, equally necessary to, and dependent on,each other, 338. Wholesale, three differentsorts of, 345. The different returns of homeami foreign trade, 347. The nature and ope-ration of the carrying trade, examined, 349.The principles of foreign trade examined, 351.'Hie trade between town and country explain-ed, 354. Original poverty and servile slate ofthe inhabitants of towns, under feudal govern-ment, 370. Exemptions and privilegesgrauledto them, 371. Extension of commerce byrude nations selling their own raw producefor the manufactures of more civilized coun-tries, 377. Us salutary effects on the govern-ment and manners of a country, 381. Sub-verted the feudal authority, 385. The inde-pendence of tradesmen and artisans explain-ed, 386. The capitals acquired by, very pre-carious, until some part has been realized bythe cultivation and iiuprovementof land,392.Over-trading, the cause of complaints of thescarcity of money, 401. The importation ofgold and silver not the principal benefit de-rived from foreign trade, 410. Effect producedin trade and manufactures by the discoveryof America , 411. And by the discovery of apasstvge to the East Indies round the Cape of Good Hope , 412. Error of commercial writersin estimating national wealth by gold and sil-ver, 414. Inquiry into the cause and effect ofrestraints upon trade, ib. Individuals by pur-suing their own interest, unknowingly pro-