[•24] ^n Inquiry into the Principles of 'taxation. 



debts, can, perhaps, be accompliflied only by 

 fuch a modification of the whole fyftem of revenue, 

 as fhall compenfate the unavoidable excefles in 

 fome cafes, by equitable exemptions in others. 

 Impofts on articles of provifion have often been 

 {o improvidently laid, as to occafion great diftrefs 

 amongft the poor. And, as they are the chief 

 confumers, becaufe the moft numerous order of 

 the ftate, the difproportion, attending fuch ex- 

 aftions, is an injuftice equal to the cruelty of the 

 exadlions themfelves. " Previous to all the laws 

 " of fociety, man had a right to fubfift. And 

 " is he to lofe that right by the eftablifhment of 

 " laws ? To fell the produce of the earth to the 

 " people, at an exorbitant price, is, in reality, to 

 " deprive them of it. To wreft from them, by 

 " a tax, the natural means of preferving life, is 

 " to affedt the very principle of their exiftence."* 

 But I would not be underftood to objed to the 

 impofition of moderate duties on the neceffaries of 

 life. When judicioufly planned, and gradually laid 

 on articles which are cheap and plentiful, they 

 promote induftry, ingenuity and fobriety ; and 

 are paid cheerfully, becaufe imperceptibly, as they 

 are confounded with the value of the commodity 

 itfelf (f) During the impofts of the Sforzas on the 

 harvefts and markets of the Piedmontefe, the (kill 



• Abbe Raynal. 



and 



