20 An Inquiry into the Principles of Taxation, 



lity.* And he, who avails himfelf, without the 

 fcruples which he ought to feel, of the carelefnefs 

 or miftake of a tax-gatherer, to evade the propor- 

 tional payment exafted from his neighbors, would 

 blufli to take advantage of the tradefman, who, 

 by fimilar carelefnefs or miftake, hath omitted, in 

 his bill, fome part of the debt which is owing to 

 him. But, when invafion threatens a country, or 

 public calamity calls forth the exertions of every 

 member of the ftate, the fentiments of the mind 

 being reverfed, breach of allegiance, under fuch 

 circumftances, would be deemed almoft equal 

 to the crime of parricide. We may illuftrate this 

 obfervation by a cafe in military fervice, with 

 refpedl: to our feelings, fomewhat parallel. No 

 one, but the officer on guard, would punifh the 

 Jleeping centinel with feverity, during the feafon of 

 peace. But, on fome critical and very import- 

 ant conjundure, in time of war, the fame offence 

 would merit death, in the eftimation of the moft 

 humane fpedator. To eftablifli a fcale of crimes, 

 with exadt precifion, fo as to aflign to each its 

 due degree of punifhment, is beyond the extent of 

 human ability ; and can be accomplifhed only by 

 the omnifcient Searcher of hearts. But the penal 



• On this fubjeft confult Montefquieu, Beccaria, Blackftone, 

 Lord Kaims, Dr. Adam Smith, &c. 



laws 



