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 12.1. 
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13.3. 3. Of Taxes in Countries where Part of the People are Villains or
Bondmen.

The state of villainage is sometimes established after a conquest. In that case, the bondman or villain that tills the land ought to have a kind of partnership with his master. Nothing but a communication of loss or profit can reconcile those who are doomed to labour to such as are blessed with a state of affluence.