of the material world were little known in their age and they rather pointed out the way to their fucceffors, than gave them an example of walking in it.

In modern times, the phyfician Grew, fhewed in his Cofmologia Sacra, the advantages to be derived from uniting natural and moral knowledge: and he was followed by Hartley, whofe Obfervations on Man will for ever be a model of the proper method of profecuting fuch inquiries.

Amongst many natural caufes which operate in the intellectual world, and affect the mind and manners of men, the nature of the government they live under is a very important one; and the taxes impofed by that government, come in for a large fhare of the general effect.

This is a view of taxation, that feems to have efcaped the attention of politicians, although it merits much attention: for the influence of the public TAXES, both on the natural and moral conftitution of the people, is very great. All have heard of the mischief that followed the reduction of the duties on fpirituous liquors, which gave rife to Hogarth's print of Gin Lane. The augmentation of others has been equally prejudicial. I cannot now enter into particulars, though I have collected many facts relative to the fubject. I proceed to a few other general remarks on the fubject of taxation.

Taxes may injure the health, the population, the induftry, the knowledge, or the morals of mankind; and fuch as produce any fuch confequences, are pernicious.

No tax should he impofed which tends to injure the health of the people. What are we to think, then, of taxes that tempt them to fhut out the light of the fun and the air of heaven, both of them fo effential to life and vigour? Can a ftatefman repay the people for fuch an impofition, by reducing the price of tea, a foreign weed, ufelefs at beft, fince many of our native plants

might fupply its place; and not useless only, but it is to be feared in many cafes noxious.

Houfes may be taxed on their number, but not on their dimensions. The largest house, compared to the native activity of a man, is a prifon. Every encouragement ought to be given to augment the fize of places in which men spend so great a portion of their life.

No tax ought to be impofed that tends to discourage population. As matters ftand at present in Britain, a man is punished in proportion as he is a good fubject of the ftate. If he marries a healthy woman, he fuffers for it; if he is healthy himself, it is at his peril. For why? If he fhould have half-a-dozen of children, the confequence will be, that he must pay fix times over the tax on christenings; fix times over the tax on leather for fhoes; and fix times over the tax on all the other articles needful for his children. Is it not enough that he pay fix times over the accoucheur, the nurse, the apothecary, the fhoemaker, the taylor, the butcher, the baker, &c. &c.? Is there no way of ordering this matter better?

The Romans acknowledged the jus trium liberorum, the right of him who had three children to be relieved from taxes; but modern policy, far inferior to the ancient in this respect, has not yet had leisure to attend to fuch confiderations. Hence dreadful evils enfuehence the unfortunate father furveys with forrow his pregnant spouse-hence natural affection is overcome; and fhe, whom Nature appointed to be a mother, precludes her own title to this tender name. These are

facts probably little attended to by men of rank and power; but they are too often feen by those whose profeffion calls them to vifit the inferior claffes of fociety.

Whatever exemptions were made in favour of mar ried men with large families, might fitly be repaid by an increase on batchelors after 25. Taxes, if moderate and judiciously chofen, are fo far from checking

induftry, that they ftimulate and call it forth to greater exertions and as great care fhould be taken in every wife government to render it as difficult as poffible for people to live unemployed and idle, fo every encouragement should be given to those who undertake any lawful occupation. This is a grand general maxim, which may be applied to a vast number of individuals. Hence all taxes fhould be avoided, which have an immediate effect to prevent industry, such as taxes on the importation of raw materials for manufactures, which cannot be fo well raised at home. The common apology for` fuch taxes is, that they are defigned to encourage our own productions. But this is a narrow policy. No country produces all commodities equally well; and it is often much better to import an article from the country where it is naturally in perfection, than with vaft labour, and much expence, produce a bad imitation of it at home. Foreign trade employs fhipping, is a nursery for feamen, and opens a vent for our manufactures. We may encourage our own productions, by granting a bounty to thofe who raise them of the fame kind and goodness as the foreign. But it ought to be limited to fuch conditions; for if they are raised of a different kind or worfe quality, then they do not supply the place of the foreign articles, nor prevent the neceffity of applying to ftrangers. Therefore, to grant any bounty in fuch cafes, is merely to take money out of one hand and put it into another, or indeed worse. Ruffian flax is exempted from a tax: but why is one impofed on Swedish iron, fince we cannot equal that people in producing this commodity of equal goodnefs and price? The nations of Europe may be compared to the inhabitants of a town, where each one attaches himself to a particular profeffion, and finds it his interest rather to employ his neighbour in other matters, than to do all for himself. A nation that fhould affect to fupply itself with every thing, appears to be no wifer than a man, who, being by profeffion a

carpenter, fhould also choose to be his own butcher, and baker, and taylor, &c. by way of faving expences. This would turn out a narrow plan of policy.

No tax fhould be impofed, which from its nature tends to difcourage literature, and the improvement of the human mind. Small are the advances we can make in knowledge with our utmost efforts. Why then fhould we throw bars in our own way? All the taxes on paper are impolitic. The national affembly have propofed to abolish them in France. They only affect the people who ought not to be affected by them. The writer of an obfcene novel feels them not; but to the man of science, whofe book often hardly pays expences, they are a serious and fevere burden. All duties on foreign books are a difgrace to the princes who fuffer them to be impofed. How few are the foreign books that can poffibly be imported into any kingdom, fince fo few can read them! and should we deny to these few who have taken the pains to learn foreign languages, who are most laborious, learned, and often poor men, the means of acquainting themselves with the knowledge and discoveries made by foreign writers; which discoveries we ourselves will foon and largely profit from? If a country has no good author of its own, the importation of foreign books fhould be encouraged by a pre-

mium.

Taxes fhould not be impofed, which tend to injure the morals of the people. All those that are eafily evaded do fo, as there is a continual temptation laid in the way of mankind, to endeavour to escape them: Taxes that are too trifling produce the fame effect, as the ftamp on gloves, which the buyer does not attend. to, and the fhopman either pockets, to defraud government, or his mafter. Taxes too heavy are oppreffive, and occafion a combination among thofe concerned, not to pay them fully. Then the most unconfcientious man has the best chance, as he will always go fartheft lengths in evading the tax.

The whole of the funding system, as it is called, or the establishment of a public debt, of which only the intereft is paid, and the capital remains for ever dormant,-whether it originated from a profligate borrowing of money by a luxurious and expenfive nation, to ferve improper purposes, or from the artful policy of minifters, to fave their popularity, and carry on their measures, without the odium of impofing new and heavy taxes, is to be cenfured, as a narrow and delufive plan. It is diminishing a prefent evil to entail it on future generations, and meanly fhrinking from a burden Providence has laid upon us, in order to shift it on the fhoulders of our pofterity. Every age ought to pay for its own wars, and then statefmen will be careful on what grounds they involve a people in war; every age ought to fight its own battles, to pay its own debts, to meet its own difficulties. We look up with gratitude to our heroic ancestors, who at any time encountered great dangers and difficulties, in defence of their liberties and their country; but how fhall we admire them, if we find ourselves faddled with heavy burdens, to pay for their exertions? Inftead of generous warriors, this idea reduces them to the level of hired mercenaries !

The number of taxes fhould be as fmall as poffible, in order to diminish the number of the tax gatherers for they are a class of men of no direct use in a ftate. Like the people in manufactories, employed to keep clean the wheels of machines, it would be better that one could prevent dirt from getting at the wheels, and then these men's labour might be directed in fome better channel.

Laftly, Every tax, however judicious, is from particular circumftances oppreffive to certain perfons. No legislature can attend to half the exceptions that fhould be made. To reconcile general taxation then with juftice, it would seem that there ought to be eftablished a board of exemption, to which all perfons claiming to be exempted, in part, or in toto, from the influ