WEALTH OF NATIONS. 183 



by stating that this mischief may be counteracted 

 in two ways: encouraging the study of science not by 

 foundations, but by requiring certain qualifications in 

 philosophical knowledge as the title to offices ; and 

 encouraging the arts and amusements, including dramatic 

 exhibitions by which he sets great store. In discussing 

 establishments he touches but slightly on tithes, which he 

 regards as a tax upon the landlord, overlooking the con- 

 sideration that they are a property which never belonged 

 to him, and are by many reasoners held to be, I think on 

 very doubtful grounds, no more a tax than a rent-charge 

 on his land is. He afterwards recurs to the subject, 

 but no where enters fully into it. 



(4.) The expense of maintaining the sovereign's dignity 

 necessarily increases with the progress of luxury and 

 refinement: when all ranks live expensively, the sove- 

 reign must be maintained in greater and more expensive 

 luxury than any. 



ii. Having considered the expenses which fall upon 

 the government in performing its functions and discharg- 

 ing its duties, we come next to examine the sources 

 from which the funds are derived, to meet those ex- 

 penses. These funds are of two descriptions; funds be- 

 longing to the Sovereign or the State, the revenue of 

 which forms a public income or income levied from the 

 subjects of the State in the form of taxes. This division 

 of the subject, therefore, is sub-divided into two parts. 



Part 1. The Sovereign or the State may be possessed 

 of property, and frequently has been, of various kinds. 

 It may even have labourers, and employ them at a pro- 

 fit ; or it may carry on profitable business on its own 

 account and as a source of revenue. In rude States the 

 Prince profits by the herds which belong to him, and sup- 



