[jo] An Inquiry into the Principles of Taxation. 



of perjuries are fuppofed, by a very able calculator, 

 to be annually committed in this kingdom.* (h) 



In the definition of a tax, which has the full 

 force of a moral obligation, it has been laid down, 

 as its ultimate and moft important conftituent, 

 that it is a levy made for the public good. And 

 it is the fpecial duty of the fupreme power to 

 keep this lacred end in view, in the exaction of 

 every fubfidy. The confidence and veneration of 

 the people would thus be fecured ; and a refpeft- 

 ful fubmiflion would be paid even to the errors 

 of government, as unavoidable confequences of 

 human frailty j and as only temporary grievances, 

 which better information would redrefs. In the 

 application alfo of the national funds, the like 

 rigid attention to wifdom and redlitude (hould be 

 uniformly maintained. How often has it been 

 urged to me, fays M. Necker, can you refufe 

 to afk the king for a thoufand crowns, to relieve 

 fuch a perfon whofe misfortunes are known to you. 

 Will the royal exchequer be the poorer for it ? 

 Forget, I have replied, this royal exchequer, 

 which you confider only as an accumulated mafs 

 of money, without having examined its fource : 

 A thoufand crowns are the amount of the land-tax 

 of two villages -, and I leave you to judge whether 

 the perfon for whom you folicit has a juft claim 

 to the labor and contributions of their inhabitants. 



• Price on the American revolution, p. 8». 



It 



