r 



An Inquiry into the Principles of taxation. 5 



made to the principles of reafon, of juftice, and 

 of patriotifm. On thefe principles, 1 Ihall endea- 

 vor to explain the limits of the feveral moral 

 obligationsy laid down in the three foregoing 

 propofitions. * (a) 



I. Allegiance is due for the protection of 

 the fovereign power. But proteftiorf may be paid 

 for at too high a rate. For, in every convention, 

 a juft proportion Ihould be preferved, between 

 the price and the value of the commodity. " If, 

 <* to purchafe a fword for my defence againft a 

 « thief, I muft empty my purfe, intereft will lead 

 " me rather to make a compofition with the plun- 

 " derer j or prudence will didtate fome other lefs 

 « chargeable means of fecurity."t Lord Herbert 

 of Cherbury relates, in his travels through Savoy, 

 that « though the Duke had put extreme taxations 

 « on his people, infomuch that they paid him 

 " not only a certain fum for every horfe, cow, ox, 

 « or fheep that they kept ; but afterwards for 

 "every chimney; and, finally, every perfon by 

 « the pole, which amounted to a piftole or four- 

 « teen (hillings a head or perfon, yet he wanted 

 « money : At which I did not fo much wonder, 

 " as at the patience of his fubjefts." X After the 



• The capitals refer to the notes m the appendix, which is 

 placed at the end of the volume. 



f Abbe Raynal. 



X Life of Lord Herbert. 



B 3 cruel 



