13.14. 14. That the Nature of the Taxes is in Relation to the Government.
A capitation is more natural to slavery; a duty on merchandise is more
natural to liberty, by reason it has not so direct a relation to the
person.
It is natural in a despotic government for the prince not to give
money to his soldiers, or to those belonging to his court; but to
distribute lands amongst them, and of course that there should be very
few taxes. But if the prince gives money, the most natural tax he can
raise is a capitation, which can never be considerable. For as it is
impossible to make different classes of the contributors, because of the
abuses that might arise thence, considering the injustice and violence
of the government, they are under an absolute necessity of regulating
themselves by the rate of what even the poorest and most wretched are
able to contribute.
The natural tax of moderate governments is the duty laid on
merchandise. As this is really paid by the consumer, though advanced by
the merchant, it is a loan which the latter has already made to the
former. Hence the merchant must be considered on the one side as the
general debtor of the state, and on the other as the creditor of every
individual. He advances to the state the duty which the consumer will
sometime or other refund: and he has paid for the consumer the duty
which he has advanced for the merchandise. It is therefore obvious that
in proportion to the moderation of the government, to the prevalence of
the spirit of liberty, and to the security of private fortunes, a
merchant has it in his power to advance money to the state, and to pay
considerable duties for individuals. In England a merchant lends really
to the government fifty or sixty pounds sterling for every tun of wine
he imports. Where is the merchant that would dare do any such thing in a
country like Turkey? And were he so presumptuous, how could he do it
with a crazy or shattered fortune?
