Jn Inquiry into the Principles of Taxation. i\ 



laws of government fhould be founded on a like 

 difcrimination, fo far as it is prafticable, clear, and 

 obvious } and, in all doubtful cafes, ftiould incline 

 more to mildnefs than fevcrity. For it is juftly 

 obferved, in the preamble of the ftatute before 

 referred to, " that laws, made for the prefervation 

 " of the commonwealth, without great penalties, 

 « are more often obeyed and kept, than laws made 

 " with extreme punifnments." 



I have thus endeavored, with great brevity, 

 to trace the origin, to explain the principles, and 

 to determine the extent of a duty, which, though 

 eflenrial to the being of fociety, and of equal 

 importance to the governors and governed, in every 

 community, has not hitherto, 1 believe, received 

 a fpecific denomination in any language. No- 

 thing tends more to the eftablilhment of juft 

 authority, than the free and temperate inveftigation 

 of the reafons on which it is founded. And, from 

 what has been advanced, I prefume, it may be 

 inferred, that a tax can be of no moral oUigationy 

 when the claim to allegiance is abfolutely forfeited ; 

 that it is of hnperfeSl obligation from mere general 

 allegiance ; and that, to give it full and complete 

 validity, it Ihould be a lew made on the com- 

 munity, BY LAWFUL AUTHORITY J ACCORDING TO 

 , PRESCRIBED FORMS ; IN AN EQUITABLE MODE AND 

 PROPORTION ; and FOR THE PUBLIC WEAL. 



C J Ift 



