[26] An Inquiry into the Principles of 'Taxation. 



who, from a want of fkill, of health, and of that 

 energy which originates from the united powers 

 of nature and education, are barely qualified to 

 earn, from day to day, a fcanty fubfiftence. Yet 

 thefe are, equally with ourfelves, the commoners 

 of the earth ; and have a juft claim to fome 

 portion of the good things of life. May we not 

 alfo add, that there muft be hewers of wood and 

 drawers of water -, and, that to execute the meaneft 

 and moft fubordinate offices is eflential to com- 

 plete the aggregate of human induftry and hap- 

 pinefs. A wife polity, therefore, will not, by 

 a rigid fyftem of finance, promote the extindlion 

 of fuch men, but will treat them with proper 

 indulgence, will encourage their marriages, and, 

 by well planned inftitutions, render their pofterity 

 virtuous, aftive, and ufeful citizens. The penury 

 and depopulation of Spain have been proved, by 

 Uilariz, to arife, not from emigrations to America 

 and the Weft Indies, but from the oppreffive laws 

 of revenue which prevail in that country. "When 

 Lord Molefworth refided in Denmark, the collec- 

 tors of the poll-tax were obliged to accept of old 

 feather-beds and other neceflaries, inftead of mo- 

 ney, from the inhabitants of a town, which once 

 railed 2,00,000 rix-dollars for Chriftian IV. on 

 twenty-four hours' notice. In Holland, manufac- 

 tures have long been in a declining ftate. It has 

 been calculated, that one third of every man's in- 

 come 



