11。OfConfiscations。Withrespecttoconfiscations，thereisonethingveryparticularthat，contrarytothegeneralcustom，theyaremoresevereinEuropethaninAsia。InEuropenotonlythemerchandise，butevensometimestheshipsandcarriages，areconfiscated；whichisneverpractisedinAsia。ThisisbecauseinEuropethemerchantcanhaverecoursetomagistrates，whoareabletoshelterhimfromoppression；inAsiathemagistratesthemselveswouldbethegreatestoppressors。Whatremedycouldamerchanthaveagainstapashawhowasdeterminedtoconfiscatehisgoods？
Theprince，therefore，checkshisownpower，findinghimselfunderthenecessityofactingwithsomekindoflenity。InTurkeytheyraiseonlyasingledutyfortheimportationofgoods，andafterwardsthewholecountryisopentothemerchant。Smugglingisnotattendedwithconfiscationorincreaseofduty。InChina[7]theyneverlookintothebaggageofthosewhoarenotmerchants。DefraudingthecustomsintheterritoryoftheMogulisnotpunishedwithconfiscation，butwithdoublingtheduty。TheprincesofTartary，whoresideintowns，imposescarcelyanydutyatallonthegoodsthatpassthroughtheircountry。[8]InJapan，itistrue，tocheatthecustomsisacapitalcrime；butthisisbecausetheyhaveparticularreasonsforprohibitingallcommunicationwithforeigners；hencethefraud[9]isratheracontraventionofthelawsmadeforthesecurityofthegovernmentthanofthoseofcommerce。
12。RelationbetweentheWeightofTaxesandLiberty。Itisageneralrulethattaxesmaybeheavierinproportiontothelibertyofthesubject，andthatthereisanecessityforreducingtheminproportiontotheincreaseofslavery。Thishasalwaysbeenandalwayswillbethecase。Itisarulederivedfromnaturethatnevervaries。Wefinditinallparts——inEngland，inHolland，andineverystatewherelibertygraduallydeclines，tillwecometoTurkey。Switzerlandseemstobeanexceptiontothisrule，becausetheypaynotaxes；buttheparticularreasonforthatexemptioniswellknown，andevenconfirmswhatIhaveadvanced。Inthosebarrenmountainsprovisionsaresodear，andthecountryissopopulous，thataSwisspaysfourtimesmoretonaturethanaTurkdoestothesultan。
Aconqueringpeople，suchaswereformerlytheAtheniansandtheRomans，mayridthemselvesofalltaxesastheyreignovervanquishednations。
Thenindeedtheydonotpayinproportiontotheirliberty，becauseinthisrespecttheyarenolongerapeople，butamonarch。