An Inquiry into the Principles of 'Taxation. 1 5 



" in the love of the fubjedts towards their prince, 

 " than in the dread of laws made with rigorous 

 " pains."* But the love of the fubjedb can alone 

 be fecured by a full conviftion that the fupreme 

 magiftracy is cordially interefted in his profperity 

 and happinefs. And this is belt evinced by a 

 reluftance to impofe unneceflary burthens ; by 

 equity and impartiality in the aflelTment and 

 colledtion of them, and by a readinefs to partici- 

 pate in the facrifice of private intereft to public 

 good. The Roman emperor, Marcus Aurelius, 

 ibid the furniture of the imperial palace, together 

 with his own veftments, and thofe of the em- 

 prefs, rather than levy a new tax on the peo- 

 pie If 



III. In fupport of the moral obligation to 

 pay taxes, it is juftly urged, that by our refu- 

 lal to grant fuch contributions, we not only injure 

 the commonwealth, but caft upon others that 

 debt, which we ought to difcharge ourfelves. A 

 venerable philofopher has, in a very appofite 

 manner, illuftrated this argument, by the follow<- 

 ing analogy. « What fhould we think of a com- 

 " panion, who having fupped with his friends at 

 " a tavern, and partaken equally of the joys of 

 " the evening with the reft oH us, would never- 

 " thelefs contrive, by fome artifice, to Ihift his 



• See Blackftone's Commentaries, vol. IV. p. 17. 

 t Aul. Cell. 



" fliare 



