416 HOLLAND. 



With respect to the administration of justice in this country, every 

 province has its tribunal, to which, except in criminal causes, appeal 

 lies from the petty and county courts ; and it* is said that justice is no 

 where distributed with more impartiality. 



Revenue. ...The republican government of the United Provinces 

 proportioned their taxes according- to the abilities of each province 

 or city. Those taxes consisted of an almost general excise, a land- 

 tax, poll-tax, and hearth money ; so that the public revenue amounted 

 annually to about three millions and a half sterling. The province 

 of Holland paid nearly half of this revenue. The following is the 

 rate at which each of the Seven United Provinces contributed towards 

 the public expence. 



Of every million of ducats, the province of? . nn __• 

 xt li a .. m u j r 420,000 



Holland contributed } ' 



Zealand ........... 130,000 



Friesland 170,000 



Utrecht 85,000 



Groeningen 75,000 



Guelderland . ....... 70,000 



Overyssel 50,000 



Of the 420,000 ducats paid by the province of Holland, the city of 

 Amsterdam furnished upwards of 320,000. The taxs in these pro- 

 vinces are so heavy, and so many, that it is not without reason a cer- 

 tain author asserts, that the only thing which has escaped taxation 

 there is the air they breathe. But for the encouragement of trade, 

 the duties on goods and merchandise are exceedingly low. In the 

 year 1797, after the defeat of the Dutch fleet by admiral Duncan, a 

 tax of eight per cent, on all income was imposed for the re-establish- 

 ment of their navy. A forced loan of three per cent, on all capital 

 and property, and a tax of seven per cent, besides, on all income, 

 were likewise decreed ; and additional taxes of the same kind have 

 since been imposed. 



The public debt of the United Provinces is stated by Boetticher 

 at one hundred and thirty millions sterling ; but an estimate lately 

 published, which appears to be from authority, it amounts only to 

 one thousand millions of florins, or about one hundred millions ster- 

 ling. 



Army, navy.. ..The number of land forces in the United Provinces, 

 in time of peace, commonly amounted to about forty thousand. At 

 present, they have not more than twenty thousand. The marine force 

 of the United Provinces used to be very great, and they formerly 

 fitted out very formidable fleets ; but their navy has for many years 

 been much neglected. Their late war with Great Britain obliged 

 them to increase it ; but it was soon reduced to a very feeble and 

 shattered state, in consequence of the surrender of admiral Lucas's 

 squadron at the Cape of Good Hope, the victory gained by admiral 

 Duncan, and especially the surrender of the fleet in the Texel to 

 admiral Mitchel. Their naval force, however, still amounts to fifteen 

 ships of the line, and as many frigates. 



Religion.. ..After the irruption of the French into Holland, the new 

 government of the Batavian republic declared that no religion is 

 established or paid by the state ; but prior to that event the estab- 



