Jn Inquiry into the Principles of Taxation. 19 



revenue j and punilhments of a different nature 

 are feldom, if ever^ to be juftified. We read, 

 with horror, that in the empire of Japan, death 

 IS infliaed on the fmuggler. And our fentiments 

 of equity and humanity are almoft equally fhocked 

 with the account given by M. Necker, that more 

 than three hundred men, of the province of Bre- 

 tagne alone, are annually configned to flavery in the 

 gallies of France, for carrying on an illicit com- 

 merce in the two articles of fait and tobacco. 

 The truth is, this political crime makes little 

 impreflion on the moral feelings of the mind, til] 

 its nature, extent and confequences have been ex- 

 amined and recognized by reafon. And to fuch 

 inveftigation the generality of men have neither 

 leifure nor ability to apply themfelves. Turpitude 

 in human adtions is marked either by the grofs 

 dcfed of good principles, or the prevalence of 

 bad ones. Fraud, dilhonefly, perfidy, and cruelty 

 neceffarily involve in them a confcioufnefs of ^uilt ; 

 and, therefore, indicate a mind devoid of reftitude, 

 or overborne by the predominance of malignant 

 paffions. But the retention of what is the acknow- 

 ledged property of the individual, before it is 

 claimed by the ftate, though, at all times culpable, 

 and deferving of punifhment, in ordinary cafes, 

 when the nature of the obligation is not fufficiently 

 wnderftood, implies no high degree of crimina- 

 C 2 lity. 



