13.2. 2. That it is bad Reasoning to say that the Greatness of Taxes is
good in its own Nature.
There have been instances in particular
monarchies of petty states exempt from taxes that have been as miserable
as the circumjacent places which groaned under the weight of exactions.
The chief reason of this is, that the petty state can hardly have any
such thing as industry, arts, or manufactures, because of its being
subject to a thousand restraints from the great state by which it is
environed. The great state is blessed with industry, manufactures, and
arts, and establishes laws by which those several advantages are
procured. The petty state becomes, therefore, necessarily poor, let it
pay never so few taxes.
And yet some have concluded from the poverty of those petty states
that in order to render the people industrious they should be loaded
with taxes. But it would be a juster inference, that they ought to pay
no taxes at all. None live here but wretches who retire from the
neighbouring parts to avoid working — wretches who, disheartened by
labour, make their whole felicity consist in idleness.
The effect of wealth in a country is to inspire every heart with
ambition: that of poverty is to give birth to despair. The former is
excited by labour, the latter is soothed by indolence.
Nature is just to all mankind, and repays them for their industry:
she renders them industrious by annexing rewards in proportion to their
labour. But if an arbitrary prince should attempt to deprive the people
of nature's bounty, they would fall into a disrelish of industry; and
then indolence and inaction must be their only happiness.
