13.10. 10. That the Greatness of Taxes depends on the Nature of the
Government.
Taxes ought to be very light in despotic governments:
otherwise who would be at the trouble of tilling the land? Besides, how
is it possible to pay heavy duties in a government that makes no manner
of return to the different contributions of the subject?
The exorbitant power of the prince, and the extreme depression of
the people, require that there should not be even a possibility of the
least mistake between them. The taxes ought to be so easy to collect,
and so clearly settled, as to leave no opportunity for the collectors to
increase or diminish them. A portion of the fruits of the earth, a
capitation, a duty of so much per cent on merchandise, are the only
taxes suitable to that government.
Merchants in despotic countries ought to have a personal safeguard,
to which all due respect should be paid. Without this they would be too
weak to dispute with the custom-house officers.
