MEMOIRS 



OF THE 



LITERARY AND PHILOSOPHICAL 

 SOCIETY OF MANCHESTER. 



An Inquiry into the Principles and Limits of 

 Taxation as a Branch of Moral and Political 

 Philosophy ; by Thomas Percival, M. D. 

 F. R. S. Lond. and Edinb. Member of the Royal 

 Society of Medicine at Paris ; of the Rcyal Soc. of 

 Agriculture at Lyons j and of the Philofopbical 

 Soc. at Philadelphia, (^c. 6ff.* 



MANCHESTER MARCH 24, I785. 



MAN has a natural right to life, liberty, and 

 property. Life is the gift of God, and 

 held under his difpofal and authority: Liberty is 

 eflential to the perfeftion of a rational, a moral, 



and 



• This little traft was written for difcoiBon in the Literary 

 and PhilofopHcal Society, at a period when taxation was a 

 fubjeft peculiarly mterefting to the inhabitants of Manchefter, 

 on account of a recent duty on the cotton manufadtory ; 

 which was afterwards repealed, through the candour and wifdom 



Vol. III. B of 



