Inthiscriticalsituationofitsaffairs，thepapalcourtwasatsufficientpainstocultivatethefriendshipofthepowerfulsovereignsofFranceandSpain，ofwhomthelatterwasatthattimeEmperorofGermany。Withtheirassistanceitwasenabled，thoughnotwithoutgreatdifficultyandmuchbloodshed，eithertosuppressaltogetherortoobstructverymuchtheprogressoftheReformationintheirdominions。Itwaswellenoughinclined，too，tobecomplaisanttotheKingofEngland。
Butfromthecircumstancesofthetimes，itcouldnotbesowithoutgivingoffencetoastillgreatersovereign，CharlesV，KingofSpainandEmperorofGermany。HenryVIIIaccordingly，thoughhedidnotembracehimselfthegreaterpartofthedoctrinesoftheReformation，wasyetenabled，bytheirgeneralprevalence，tosuppressallthemonasteries，andtoabolishtheauthorityoftheChurchofRomeinhisdominions。Thatheshouldgosofar，thoughhewentnofurther，gavesomesatisfactiontothepatronsoftheReformation，whohavinggotpossessionofthegovernmentinthereignofhissonandsuccessor，completedwithoutanydifficultytheworkwhichHenryVIIIhadbegun。
Insomecountries，asinScotland，wherethegovernmentwasweak，unpopular，andnotveryfirmlyestablished，theReformationwasstrongenoughtooverturn，notonlythechurch，butthestatelikewiseforattemptingtosupportthechurch。
AmongthefollowersoftheReformationdispersedinallthedifferentcountriesofEurope，therewasnogeneraltribunalwhich，likethatofthecourtofRome，oranoecumenicalcouncil，couldsettlealldisputesamongthem，andwithirresistibleauthorityprescribetoallofthemthepreciselimitsoforthodoxy。WhenthefollowersoftheReformationinonecountry，therefore，happenedtodifferfromtheirbrethreninanother，astheyhadnocommonjudgetoappealto，thedisputecouldneverbedecided;andmanysuchdisputesaroseamongthem。Thoseconcerningthegovernmentofthechurch，andtherightofconferringecclesiasticalbenefices，wereperhapsthemostinterestingtothepeaceandwelfareofcivilsociety。TheygavebirthaccordinglytothetwoprincipalpartiesofsectsamongthefollowersoftheReformation，theLutheranandCalvinisticsects，theonlysectsamongthemofwhichthedoctrineanddisciplinehaveeveryetbeenestablishedbylawinanypartofEurope。
ThefollowersofLuther，togetherwithwhatiscalledtheChurchofEngland，preservedmoreorlessoftheepiscopalgovernment，establishedsubordinationamongtheclergy，gavethesovereignthedisposalofallthebishopricsandotherconsistorialbeneficeswithinhisdominions，andtherebyrenderedhimtherealheadofthechurch;andwithoutdeprivingthebishopoftherightofcollatingtothesmallerbeneficeswithinhisdiocese，they，eventothosebenefices，notonlyadmitted，butfavouredtherightofpresentationbothinthesovereignandinallotherlay—patrons。Thissystemofchurchgovernmentwasfromthebeginningfavourabletopeaceandgoodorder，andtosubmissiontothecivilsovereign。Ithasnever，accordingly，beentheoccasionofanytumultorcivilcommotioninanycountryinwhichithasoncebeenestablished。TheChurchofEnglandinparticularhasalwaysvaluedherself，withgreatreason，upontheunexceptionableloyaltyofherprinciples。Undersuchagovernmenttheclergynaturallyendeavourtorecommendthemselvestothesovereign，tothecourt，andtothenobilityandgentryofthecountry，bywhoseinfluencetheychieflyexpecttoobtainpreferment。Theypaycourttothosepatronssometimes，nodoubt，bythevilestflatteryandassentation，butfrequently，too，bycultivatingallthoseartswhichbestdeserve，andwhicharethereforemostlikelytogainthemtheesteemofpeopleofrankandfortune;bytheirknowledgeinallthedifferentbranchesofusefulandornamentallearning，bythedecentliberalityoftheirmanners，bythesocialgoodhumouroftheirconversation，andbytheiravowedcontemptofthoseabsurdandhypocriticalausteritieswhichfanaticsinculcateandpretendtopractise，inordertodrawuponthemselvestheveneration，anduponthegreaterpartofmenofrankandfortune，whoavowthattheydonotpractisethem，theabhorrenceofthecommonpeople。Suchaclergy，however，whiletheypaytheircourtinthismannertothehigherranksoflife，areveryapttoneglectaltogetherthemeansofmaintainingtheirinfluenceandauthoritywiththelower。Theyarelistenedto，esteemed，andrespectedbytheirsuperiors;butbeforetheirinferiorstheyarefrequentlyincapableofdefending，effectuallyandtotheconvictionofsuchhearers，theirownsoberandmoderatedoctrinesagainstthemostignorantenthusiastwhochoosestoattackthem。
ThefollowersofZwingli，ormoreproperlythoseofCalvin，onthecontrary，bestoweduponthepeopleofeachparish，wheneverthechurchbecamevacant，therightofelectingtheirownpastor，andestablishedatthesametimethemostperfectequalityamongtheclergy。Theformerpartofthisinstitution，aslongasitremainedinvigour，seemstohavebeenproductiveofnothingbutdisorderandconfusion，andtohavetendedequallytocorruptthemoralsbothoftheclergyandofthepeople。Thelatterpartseemsnevertohavehadanyeffectsbutwhatwereperfectlyagreeable。
Aslongasthepeopleofeachparishpreservedtherightofelectingtheirownpastors，theyactedalmostalwaysundertheinfluenceoftheclergy，andgenerallyofthemostfactiousandfanaticaloftheorder。Theclergy，inordertopreservetheirinfluenceinthosepopularelections，became，oraffectedtobecome，manyofthem，fanaticsthemselves，encouragedfanaticismamongthepeople，andgavethepreferencealmostalwaystothemostfanaticalcandidate。Sosmallamatterastheappointmentofaparishpriestoccasionedalmostalwaysaviolentcontest，notonlyinoneparish，butinalltheneighbouringparishes，whoseldomfailedtotakepartinthequarrel。Whentheparishhappenedtobesituatedinagreatcity，itdividedalltheinhabitantsintotwoparties;andwhenthatcityhappenedeithertoconstituteitselfalittlerepublic，ortobetheheadandcapitalofalittlerepublic，asisthecasewithmanyoftheconsiderablecitiesinSwitzerlandandHolland，everypaltrydisputeofthiskind，overandaboveexasperatingtheanimosityofalltheirotherfactions，threatenedtoleavebehinditbothanewschisminthechurch，andanewfactioninthestate。Inthosesmallrepublics，therefore，themagistrateverysoonfounditnecessary，forthesakeofpreservingthepublicpeace，toassumetohimselftherightofpresentingtoallvacantbenefices。InScotland，themostextensivecountryinwhichthisPresbyterianformofchurchgovernmenthaseverbeenestablished，therightsofpatronagewereineffectabolishedbytheactwhichestablishedPresbyteryinthebeginningofthereignofWilliamIII。Thatactatleastputitinthepowerofcertainclassesofpeopleineachparishtopurchase，foraverysmallprice，therightofelectingtheirownpastor。Theconstitutionwhichthisactestablishedwasallowedtosubsistforabouttwo—and—twentyyears，butwasabolishedbythe10thofQueenAnne，c。12，onaccountoftheconfusionsanddisorderswhichthismorepopularmodeof，electionhadalmosteverywhereoccasioned。InsoextensiveacountryasScotland，however，atumultinaremoteparishwasnotsolikelytogivedisturbancetogovernmentasinasmallerstate。The10thofQueenAnnerestoredtherightsofpatronage。ButthoughinScotlandthelawgivesthebeneficewithoutanyexceptiontothepersonpresentedbythepatron，yetthechurchrequiressometimes（forshehasnotinthisrespectbeenveryuniforminherdecisions）acertainconcurrenceofthepeoplebeforeshewillconferuponthepresenteewhatiscalledthecureofsouls，ortheecclesiasticaljurisdictionintheparish。Shesometimesatleast，fromanaffectedconcernforthepeaceoftheparish，delaysthesettlementtillthisconcurrencecanbeprocured。Theprivatetamperingofsomeoftheneighbouringclergy，sometimestoprocure，butmorefrequentlytoprevent，thisconcurrence，andthepopularartswhichtheycultivateinordertoenablethemuponsuchoccasionstotampermoreeffectually，areperhapsthecauseswhichprincipallykeepupwhateverremainsoftheoldfanaticalspirit，eitherintheclergyorinthepeopleofScotland。
TheequalitywhichthePresbyterianformofchurchgovernmentestablishesamongtheclergy，consists，first，intheequalityofauthorityorecclesiasticaljurisdiction;and，secondly，intheequalityofbenefice。InallPresbyterianchurchestheequalityofauthorityisperfect:thatofbeneficeisnotso。Thedifference，however，betweenonebeneficeandanotherisseldomsoconsiderableascommonlytotemptthepossessorevenofthesmallonetopaycourttohispatronbythevileartsofflatteryandassentationinordertogetabetter。
InallthePresbyterianchurches，wheretherightsofpatronagearethoroughlyestablished，itisbynoblerandbetterartsthattheestablishedclergyingeneralendeavourtogainthefavouroftheirsuperiors;bytheirlearning，bytheirreproachableregularityoftheirlife，andbythefaithfulanddiligentdischargeoftheirduty。Theirpatronsevenfrequentlycomplainoftheindependencyoftheirspirit，whichtheyareapttoconstrueintoingratitudeforpastfavours，butwhichatworst，perhaps，isseldomanymorethanthatindifferencewhichnaturallyarisesfromtheconsciousnessthatnofurtherfavoursofthekindareevertobeexpected。ThereisscarceperhapstobefoundanywhereinEuropeamorelearned，decent，independent，andrespectablesetofmenthanthegreaterpartofthePresbyterianclergyofHolland，Geneva，Switzerland，andScotland。
Wherethechurchbeneficesareallnearlyequal，noneofthemcanbeverygreat，andthismediocrityofbenefice，thoughitmaynodoubtbecarried，toofar，has，however，someveryagreeableeffects。Nothingbutthemostexemplarymoralscangivedignitytoamanofsmallfortune。Thevicesoflevityandvanitynecessarilyrenderhimridiculous，andare，besides，almostasruinoustohimastheyaretothecommonpeople。Inhisownconduct，therefore，heisobligedtofollowthatsystemofmoralswhichthecommonpeoplerespectthemost。Hegainstheiresteemandaffectionbythatplanoflifewhichhisowninterestandsituationwouldleadhimtofollow。Thecommonpeoplelookuponhimwiththatkindnesswithwhichwenaturallyregardonewhoapproachessomewhattoourowncondition，butwho，wethink，oughttobeinahigher。Theirkindnessnaturallyprovokeshiskindness。Hebecomescarefultoinstructthem，andattentivetoassistandrelievethem。Hedoesnotevendespisetheprejudicesofpeoplewhoaredisposedtobesofavourabletohim，andnevertreatsthemwiththosecontemptuousandarrogantairswhichwesooftenmeetwithintheprouddignitariesofopulentandwell—endowedchurches。ThePresbyterianclergy，accordingly，havemoreinfluenceoverthemindsofthecommonpeoplethanperhapstheclergyofanyotherestablishedchurch。ItisaccordinglyinPresbyteriancountriesonlythatweeverfindthecommonpeopleconverted，withoutpersecution，completely，andalmosttoaman，totheestablishedchurch。
Incountrieswherechurchbeneficesarethegreaterpartofthemverymoderate，achairinauniversityisgenerallyabetterestablishmentthanachurchbenefice。Theuniversitieshave，inthiscase，thepickingandchoosingoftheirmembersfromallthechurchmenofthecountry，who，ineverycountry，constitutebyfarthemostnumerousclassofmenofletters。Wherechurchbenefices，onthecontrary，aremanyofthemveryconsiderable，thechurchnaturallydrawsfromtheuniversitiesthegreaterpartoftheireminentmenofletters，whogenerallyfindsomepatronwhodoeshimselfhonourbyprocuringthemchurchpreferment。Intheformersituationwearelikelytofindtheuniversitiesfilledwiththemosteminentmenoflettersthataretobefoundinthecountry。Inthelatterwearelikelytofindfeweminentmenamongthem，andthosefewamongtheyoungestmembersofthesociety，whoarelikely，too，tobedrainedawayfromitbeforetheycanhaveacquiredexperienceandknowledgeenoughtobeofmuchusetoit。ItisobservedbyMr。deVoltaire，thatFatherPorrie，aJesuitofnogreateminenceintherepublicofletters，wastheonlyprofessortheyhadeverhadinFrancewhoseworkswereworththereading。Inacountrywhichhasproducedsomanyeminentmenofletters，itmustappearsomewhatsingularthatscarceoneofthemshouldhavebeenaprofessorinauniversity。
ThefamousGassendiwas，inthebeginningofhislife，aprofessorintheUniversityofAix。Uponthefirstdawningofhisgenius，itwasrepresentedtohimthatbygoingintothechurchhecouldeasilyfindamuchmorequietandcomfortablesubsistence，aswellasabettersituationforpursuinghisstudies;andheimmediatelyfollowedtheadvice。TheobservationofMr。deVoltairemaybeapplied，Ibelieve，notonlytoFrance，buttoallotherRomanCatholiccountries。Weveryrarelyfind，inanyofthem，aneminentmanofletterswhoisaprofessorinauniversity，except，perhaps，intheprofessionsoflawandphysic;professionsfromwhichthechurchisnotsolikelytodrawthem。AftertheChurchofRome，thatofEnglandisbyfartherichestandbestendowedchurchinChristendom。InEngland，accordingly，thechurchiscontinuallydrainingtheuniversitiesofalltheirbestandablestmembers;andanoldcollegetutor，whoisknownanddistinguishedinEuropeasaneminentmanofletters，isasrarelytobefoundthereasinanyRomanCatholiccountry。InGeneva，onthecontrary，intheProtestantcantonsofSwitzerland，intheProtestantcountriesofGermany，inHolland，inScotland，inSweden，andDenmark，themosteminentmenofletterswhomthosecountrieshaveproduced，have，notallindeed，butthefargreaterpartofthem，beenprofessorsinuniversities。Inthosecountriestheuniversitiesarecontinuallydrainingthechurchofallitsmosteminentmenofletters。
Itmay，perhaps，beworthwhiletoremarkthat，ifweexpectthepoets，afeworators，andafewhistorians，thefargreaterpartoftheothereminentmenofletters，bothofGreeceandRome，appeartohavebeeneitherpublicorprivateteachers;
generallyeitherofphilosophyorofrhetoric。ThisremarkwillbefoundtoholdtruefromthedaysofLysiasandIsocrates，ofPlatoandAristotle，downtothoseofPlutarchandEpictetus，ofSuetoniusandQuintilian。Toimposeuponanymanthenecessityofteaching，yearafteryear，anyparticularbranchofscience，seems，inreality，tobethemosteffectualmethodforrenderinghimcompletelymasterofithimself。Bybeingobligedtogoeveryyearoverthesameground，ifheisgoodforanything，henecessarilybecomes，inafewyears，wellacquaintedwitheverypartofit:andifuponanyparticularpointheshouldformtoohastyanopiniononeyear，whenhecomesinthecourseofhislecturestoreconsiderthesamesubjecttheyearthereafter，heisverylikelytocorrectit。Astobeateacherofscienceiscertainlythenaturalemploymentofameremanofletters，soisitlikewise，perhaps，theeducationwhichismostlikelytorenderhimamanofsolidlearningandknowledge。Themediocityofchurchbeneficesnaturallytendstodrawthegreaterpartofmenofletters，inthecountrywhereittakesplace，totheemploymentinwhichtheycanbethemostusefultothepublic，and，atthesametime，togivethemthebesteducation，perhaps，theyarecapableofreceiving。Ittendstorendertheirlearningbothassolidaspossible，andasusefulaspossible。
Therevenueofeveryestablishedchurch，suchpartsofitexceptedasmayarisefromparticularlandsormanors，isabranch，itoughttobeobserved，ofthegeneralrevenueofthestatewhichisthusdivertedtoapurposeverydifferentfromthedefenceofthestate。Thetithe，forexample，isarealland—tax，whichputsitoutofthepoweroftheproprietorsoflandtocontributesolargelytowardsthedefenceofthestateastheyotherwisemightbeabletodo。Therentofland，however，is，accordingtosome，thesolefund，and，accordingtoothers，theprincipalfund，fromwhich，inallgreatmonarchies，theexigenciesofthestatemustbeultimatelysupplied。Themoreofthisfundthatisgiventothechurch，theless，itisevident，canbesparedtothestate。Itmaybelaiddownasacertainmaximthat，allotherthingsbeingsupposedequal，thericherthechurch，thepoorermustnecessarilybe，eitherthesovereignontheonehand，orthepeopleontheother;and，inallcases，thelessablemustthestatebetodefenditself。InseveralProtestantcountries，particularlyinalltheProtestantcantonsofSwitzerland，therevenuewhichancientlybelongedtotheRomanCatholicChurch，thetithesandchurchlands，hasbeenfoundafundsufficient，notonlytoaffordcompetentsalariestotheestablishedclergy，buttodefray，withlittleornoaddition，alltheotherexpensesofthestate。ThemagistratesofthepowerfulcantonofBerne，inparticular，haveaccumulatedoutofthesavingsfromthisfundaverylargesum，supposedtoamounttoseveralmillions，partofwhichisdepositedinapublictreasure，andpartisplacedatinterestinwhatarecalledthepublicfundsofthedifferentindebtednationsofEurope;chieflyinthoseofFranceandGreatBritain。Whatmaybetheamountofthewholeexpensewhichthechurch，eitherofBerne，orofanyotherProtestantcanton，coststhestate，Idonotpretendtoknow。Byaveryexactaccountitappearsthat，in1755，thewholerevenueoftheclergyoftheChurchofScotland，includingtheirglebeorchurchlands，andtherentoftheirmansesordwelling—houses，estimatedaccordingtoareasonablevaluation，amountedonlytoL68，5141s。51/12d。Thisverymoderaterevenueaffordsadecentsubsistencetoninehundredandforty—fourministers。Thewholeexpenseofthechurch，includingwhatisoccasionallylaidoutforthebuildingandreparationofchurches，andofthemansesofministers，cannotwellbesupposedtoexceedeightyoreighty—fivethousandpoundsayear。ThemostopulentchurchinChristendomdoesnotmaintainbettertheuniformityoffaith，thefervourofdevotion，thespiritoforder，regularity，andausteremoralsinthegreatbodyofthepeople，thanthisverypoorlyendowedChurchofScotland。Allthegoodeffects，bothcivilandreligious，whichanestablishedchurchcanbesupposedtoproduce，areproducedbyitascompletelyasbyanyother。ThegreaterpartoftheProtestantchurchesofSwitzerland，whichingeneralarenotbetterendowedthantheChurchofScotland，producethoseeffectsinastillhigherdegree。InthegreaterpartoftheProtestantcantonsthereisnotasinglepersontobefoundwhodoesnotprofesshimselftobeoftheestablishedchurch。Ifheprofesseshimselftobeofanyother，indeed，thelawobligeshimtoleavethecanton。Butsosevere，orratherindeedsooppressivealaw，couldneverhavebeenexecutedinsuchfreecountrieshadnotthediligenceoftheclergybeforehandconvertedtotheestablishedchurchthewholebodyofthepeople，withtheexceptionof，perhaps，afewindividualsonly。InsomepartsofSwitzerland，accordingly，where，fromtheaccidentalunionofaProtestantandRomanCatholiccountry，theconversionhasnotbeensocomplete，bothreligionsarenotonlytoleratedbutestablishedbylaw。
Theproperperformanceofeveryserviceseemstorequirethatitspayorrecompenseshouldbe，asexactlyaspossible，proportionedtothenatureoftheservice。Ifanyserviceisverymuchunderpaid，itisveryapttosufferbythemeannessandincapacityofthegreaterpartofthosewhoareemployedinit。
Ifitisverymuchoverpaid，itisapttosuffer，perhaps，stillmorebytheirnegligenceandidleness。Amanofalargerevenue，whatevermaybehisprofession，thinksheoughttolivelikeothermenoflargerevenues，andtospendagreatpartofhistimeinfestivity，invanity，andindissipation。Butinaclergymanthistrainoflifenotonlyconsumesthetimewhichoughttobeemployedinthedutiesofhisfunction，butintheeyesofthecommonpeopledestroysalmostentirelythatsanctityofcharacterwhichcanaloneenablehimtoperformthosedutieswithproperweightandauthority。
PART4
OftheExpenseofSupportingtheDignityoftheSovereignOverandabovetheexpensesnecessaryforenablingthesovereigntoperformhisseveralduties，acertainexpenseisrequisiteforthesupportofhisdignity。Thisexpensevariesbothwiththedifferentperiodsofimprovement，andwiththedifferentformsofgovernment。
Inanopulentandimprovedsociety，whereallthedifferentordersofpeoplearegrowingeverydaymoreexpensiveintheirhouses，intheirfurniture，intheirtables，intheirdress，andintheirequipage，itcannotwellbeexpectedthatthesovereignshouldaloneholdoutagainstthefashion。Henaturally，therefore，orrathernecessarily，becomesmoreexpensiveinallthosedifferentarticlestoo。Hisdignityevenseemstorequirethatheshouldbecomeso。
Asinpointofdignityamonarchismoreraisedabovehissubjectsthanthechiefmagistrateofanyrepubliciseversupposedtobeabovehisfellow—citizens，soagreaterexpenseisnecessaryforsupportingthathigherdignity。Wenaturallyexpectmoresplendourinthecourtofakingthaninthemansion—houseofadogeorburgomaster。
CONCLUSION
Theexpenseofdefendingthesociety，andthatofsupportingthedignityofthechiefmagistrate，arebothlaidoutforthegeneralbenefitofthewholesociety。Itisreasonable，therefore，thattheyshouldbedefrayedbythegeneralcontributionofthewholesociety，allthedifferentmemberscontributing，asnearlyaspossible，inproportiontotheirrespectiveabilities。
Theexpenseoftheadministrationofjustice，too，may，nodoubt，beconsideredaslaidoutforthebenefitofthewholesociety。Thereisnoimpropriety，therefore，initsbeingdefrayedbythegeneralcontributionofthewholesociety。Thepersons，however，whogaveoccasiontothisexpensearethosewho，bytheirinjusticeinonewayoranother，makeitnecessarytoseekredressorprotectionfromthecourtsofjustice。Thepersonsagainmostimmediatelybenefitedbythisexpensearethosewhomthecourtsofjusticeeitherrestoretotheirrightsormaintainintheirrights。Theexpenseoftheadministrationofjustice，therefore，mayveryproperlybedefrayedbytheparticularcontributionofoneorother，orboth，ofthosetwodifferentsetsofpersons，accordingasdifferentoccasionsmayrequire，thatis，bythefeesofcourt。Itcannotbenecessarytohaverecoursetothegeneralcontributionofthewholesociety，exceptfortheconvictionofthosecriminalswhohavenotthemselvesanyestateorfundsufficientforpayingthosefees。
Thoselocalorprovincialexpensesofwhichthebenefitislocalorprovincial（whatislaidout，forexample，uponthepoliceofaparticulartownordistrict）oughttobedefrayedbyalocalorprovincialrevenue，andoughttobenoburdenuponthegeneralrevenueofthesociety。Itisunjustthatthewholesocietyshouldcontributetowardsanexpenseofwhichthebenefitisconfinedtoapartofthesociety。
Theexpenseofmaintaininggoodroadsandcommunicationsis，nodoubt，beneficialtothewholesociety，andmay，therefore，withoutanyinjustice。bedefrayedbythegeneralcontributionofthewholesociety。Thisexpense，however，ismostimmediatelyanddirectlybeneficialtothosewhotravelorcarrygoodsfromoneplacetoanother，andtothosewhoconsumesuchgoods。TheturnpiketollsinEngland，andthedutiescalledpeagesinothercountries，layitaltogetheruponthosetwodifferentsetsofpeople，andtherebydischargethegeneralrevenueofthesocietyfromaveryconsiderableburden。
Theexpenseoftheinstitutionsforeducationandreligiousinstructionislikewise，nodoubt，beneficialtothewholesociety，andmay，therefore，withoutinjustice，bedefrayedbythegeneralcontributionofthewholesociety。Thisexpense，however，mightperhapswithequalpropriety，andevenwithsomeadvantage，bedefrayedaltogetherbythosewhoreceivetheimmediatebenefitofsucheducationandinstruction，orbythevoluntarycontributionofthosewhothinktheyhaveoccasionforeithertheoneortheother。
Whentheinstitutionsorpublicworkswhicharebeneficialtothewholesocietyeithercannotbemaintainedaltogether，orarenotmaintainedaltogetherbythecontributionofsuchparticularmembersofthesocietyasaremostimmediatelybenefitedbythem，thedeficiencymustinmostcasesbemadeupbythegeneralcontributionofthewholesociety。Thegeneralrevenueofthesociety，overandabovedefrayingtheexpenseofdefendingthesociety，andofsupportingthedignityofthechiefmagistrate，mustmakeupforthedeficiencyofmanyparticularbranchesofrevenue。ThesourcesofthisgeneralorpublicrevenueIshallendeavourtoexplaininthefollowingchapter。
CHAPTERIIOftheSourcesoftheGeneralorPublicRevenueoftheSocietyTHErevenuewhichmustdefray，notonlytheexpenseofdefendingthesocietyandofsupportingthedignityofthechiefmagistrate，butalltheothernecessaryexpensesofgovernmentforwhichtheconstitutionofthestatehasnotprovidedanyparticularrevenue，maybedrawneither，first，fromsomefundwhichpeculiarlybelongstothesovereignorcommonwealth，andwhichisindependentoftherevenueofthepeople;or，secondly，fromtherevenueofthepeople。
PART1
OftheFundsorSourcesofRevenuewhichmaypeculiarlybelongtotheSovereignorCommonwealthTHEfundsorsourcesofrevenuewhichmaypeculiarlybelongtothesovereignorcommonwealthmustconsisteitherinstockorinland。
Thesovereign，likeanyotherownerofstock，mayderivearevenuefromit，eitherbyemployingithimself，orbylendingit。Hisrevenueisintheonecaseprofit，intheotherinterest。
TherevenueofaTartarorArabianchiefconsistsinprofit。
Itarisesprincipallyfromthemilkandincreaseofhisownherdsandflocks，ofwhichhehimselfsuperintendsthemanagement，andistheprincipalshepherdorherdsmanofhisownhordeortribe。
Itis，however，inthisearliestandrudeststateofcivilgovernmentonlythatprofithasevermadetheprincipalpartofthepublicrevenueofamonarchialstate。
Smallrepublicshavesometimesderivedaconsiderablerevenuefromtheprofitofmercantileprojects。TherepublicofHamburgissaidtodosofromtheprofitsofapublicwinecellarandapothecary’sshop。Thestatecannotbeverygreatofwhichthesovereignhasleisuretocarryonthetradeofawinemerchantorapothecary。Theprofitofapublicbankhasbeenasourceofrevenuetomoreconsiderablestates。IthasbeensonotonlytoHamburg，buttoVeniceandAmsterdam。ArevenueofthiskindhasevenbysomepeoplebeenthoughtnotbelowtheattentionofsogreatanempireasthatofGreatBritain。ReckoningtheordinarydividendoftheBankofEnglandatfiveandahalfpercentanditscapitalattenmillionssevenhundredandeightythousandpounds，thenetannualprofit，afterpayingtheexpenseofmanagement，mustamount，itissaid，tofivehundredandninety—twothousandninehundredpounds。Government，itispretended，couldborrowthiscapitalatthreepercentinterest，andbytakingthemanagementofthebankintoitsownhands，mightmakeaclearprofitoftwohundredandsixty—ninethousandfivehundredpoundsayear。Theorderly，vigilant，andparsimoniousadministrationofsucharistocraciesasthoseofVeniceandAmsterdamisextremelyproper，itappearsfromexperience，forthemanagementofamercantileprojectofthiskind。ButwhethersuchagovernmentasthatofEngland—which，whatevermaybeitsvirtues，hasneverbeenfamousforgoodeconomy;which，intimeofpeace，hasgenerallyconducteditselfwiththeslothfulandnegligentprofusionthatisperhapsnaturaltomonarchies;andintimeofwarhasconstantlyactedwithallthethoughtlessextravagancethatdemocraciesareapttofallinto—couldbesafelytrustedwiththemanagementofsuchaproject，mustatleastbegooddealmoredoubtful。
Thepostofficeisproperlyamercantileproject。Thegovernmentadvancestheexpenseofestablishingthedifferentoffices，andofbuyingorhiringthenecessaryhorsesorcarriages，andisrepaidwithalargeprofitbythedutiesuponwhatiscarried。Itisperhapstheonlymercantileprojectwhichhasbeensuccessfullymanagedby，Ibelieve，everysortofgovernment。Thecapitaltobeadvancedisnotveryconsiderable。
Thereisnomysteryinthebusiness。Thereturnsarenotonlycertain，butimmediate。
Princes，however，havefrequentlyengagedinmanyothermercantileprojects，andhavebeenwilling，likeprivatepersons，tomendtheirfortunesbybecomingadventurersinthecommonbranchesoftrade。Theyhavescarceeversucceeded。Theprofusionwithwhichtheaffairsofprincesarealwaysmanagedrendersitalmostimpossiblethattheyshould。Theagentsofaprinceregardthewealthoftheirmasterasinexhaustible;arecarelessatwhatpricetheybuy;arecarelessatwhatpricetheysell;arecarelessatwhatexpensetheytransporthisgoodsfromoneplacetoanother。Thoseagentsfrequentlylivewiththeprofusionofprinces，andsometimestoo，inspiteofthatprofusion，andbyapropermethodofmakinguptheiraccounts，acquirethefortunesofprinces。Itwasthus，aswearetoldbyMachiavel，thattheagentsofLorenzoofMedicis，notaprinceofmeanabilities，carriedonhistrade。TherepublicofFlorencewasseveraltimesobligedtopaythedebtintowhichtheirextravagancehadinvolvedhim。Hefounditconvenient，accordingly，togiveupthebusinessofmerchant，thebusinesstowhichhisfamilyhadoriginallyowedtheirfortune，andinthelatterpartofhislifetoemploybothwhatremainedofthatfortune，andtherevenueofthestateofwhichhehadthedisposal，inprojectsandexpensesmoresuitabletohisstation。
Notwocharactersseemmoreinconsistentthanthoseoftraderandsovereign。IfthetradingspiritoftheEnglishEastIndiaCompanyrendersthemverybadsovereigns，thespiritofsovereigntyseemstohaverenderedthemequallybadtraders。
Whiletheyweretradersonlytheymanagedtheirtradesuccessfully，andwereabletopayfromtheirprofitsamoderatedividendtotheproprietorsoftheirstock。Sincetheybecamesovereigns，witharevenuewhich，itissaid，wasoriginallymorethanthreemillionssterling，theyhavebeenobligedtobegextraordinaryassistanceofgovernmentinordertoavoidimmediatebankruptcy。Intheirformersituation，theirservantsinIndiaconsideredthemselvesastheclerksofmerchants:intheirpresentsituation，thoseservantsconsiderthemselvesastheministersofsovereigns。
Astatemaysometimesderivesomepartofitspublicrevenuefromtheinterestofmoney，aswellasfromtheprofitsofstock。
Ifithasamassedatreasure，itmaylendapartofthattreasureeithertoforeignstates，ortoitsownsubjects。
ThecantonofBernederivesaconsiderablerevenuebylendingapartofitstreasuretoforeignstates;thatis，byplacingitinthepublicfundsofthedifferentindebtednationsofEurope，chieflyinthoseofFranceandEngland。Thesecurityofthisrevenuemustdepend，first，uponthesecurityofthefundsinwhichitisplaced，oruponthegoodfaithofthegovernmentwhichhasthemanagementofthem;and，secondly，uponthecertaintyorprobabilityofthecontinuanceofpeacewiththedebtornation。Inthecaseofawar，theveryfirstactofhostility，onthepartofthedebtornation，mightbetheforfeitureofthefundsofitscreditor。Thispolicyoflendingmoneytoforeignstatesis，sofarasIknow，peculiartothecantonofBerne。
ThecityofHamburghasestablishedasortofpublicpawnshop，whichlendsmoneytothesubjectsofthestateuponpledgesatsixpercentinterest。ThispawnshoporLombard，asitiscalled，affordsarevenue，itispretended，tothestateofahundredandfiftythousandcrowns，which，atfourandsixpencethecrown，amountstoL33，750sterling。
ThegovernmentofPennsylvania，withoutamassinganytreasure，inventedamethodoflending，notmoneyindeed，butwhatisequivalenttomoney，toitssubjects。Byadvancingtoprivatepeopleatinterest，anduponlandsecuritytodoublethevalue，paperbillsofcredittoberedeemedfifteenyearsaftertheirdate，andinthemeantimemadetransferablefromhandtohandlikebanknotes，anddeclaredbyactofassemblytobealegaltenderinallpaymentsfromoneinhabitantoftheprovincetoanother，itraisedamoderaterevenue，whichwentaconsiderablewaytowardsdefrayinganannualexpenseofaboutL4500，thewholeordinaryexpenseofthatfrugalandorderlygovernment。Thesuccessofanexpedientofthiskindmusthavedependeduponthreedifferentcircumstances;first，uponthedemandforsomeotherinstrumentofcommercebesidesgoldandsilvermoney;oruponthedemandforsuchaquantityofconsumablestockascouldnotbehadwithoutsendingabroadthegreaterpartoftheirgoldandsilvermoneyinordertopurchaseit;secondly，uponthegoodcreditofthegovernmentwhichmadeuseofthisexpedient;and，thirdly，uponthemoderationwithwhichitwasused，thewholevalueofthepaperbillsofcreditneverexceedingthatofthegoldandsilvermoneywhichwouldhavebeennecessaryforcarryingontheircirculationhadtherebeennopaperbillsofcredit。ThesameexpedientwasupondifferentoccasionsadoptedbyseveralotherAmericancolonies:
but，fromwantofthismoderation，itproduced，inthegreaterpartofthem，muchmoredisorderthanconveniency。
Theunstableandperishablenatureofstockandcredit，however，renderthemunfittobetrustedtoastheprincipalfundsofthatsure，steady，andpermanentrevenuewhichcanalonegivesecurityanddignitytogovernment。Thegovernmentofnogreatnationthatwasadvancedbeyondtheshepherdstateseemsevertohavederivedthegreaterpartofitspublicrevenuefromsuchsources。
Landisafundofamorestableandpermanentnature;andtherentofpubliclands，accordingly，hasbeentheprincipalsourceofthepublicrevenueofmanyagreatnationthatwasmuchadvancedbeyondtheshepherdstate。Fromtheproduceorrentofthepubliclands，theancientrepublicsofGreeceandItalyderived，foralongtime，thegreaterpartofthatrevenuewhichdefrayedthenecessaryexpensesofthecommonwealth。TherentofthecrownlandsconstitutedforalongtimethegreaterpartoftherevenueoftheancientsovereignsofEurope。
Warandthepreparationforwararethetwocircumstanceswhichinmoderntimesoccasionthegreaterpartofthenecessaryexpenseofallgreatstates。ButintheancientrepublicsofGreeceandItalyeverycitizenwasasoldier，whobothservedandpreparedhimselfforserviceathisownexpense。Neitherofthosetwocircumstances，therefore，couldoccasionanyveryconsiderableexpensetothestate。Therentofaverymoderatelandedestatemightbefullysufficientfordefrayingalltheothernecessaryexpensesofgovernment。
IntheancientmonarchiesofEurope，themannersandcustomsofthetimessufficientlyPreparedthegreatbodyofthepeopleforwar;andwhentheytookthefield，theywere，bytheconditionoftheirfeudaltenures，tobemaintainedeitherattheirownexpense，oratthatoftheirimmediatelords，withoutbringinganynewchargeuponthesovereign。Theotherexpensesofgovernmentwere，thegreaterpartofthem，verymoderate。Theadministrationofjustice，ithasbeenshown，insteadofbeingacauseofexpense，wasasourceofrevenue。Thelabourofthecountrypeople，forthreedaysbeforeandforthreedaysafterharvest，wasthoughtafundsufficientformakingandmaintainingallthebridges，highways，andotherpublicworkswhichthecommerceofthecountrywassupposedtorequire。Inthosedaystheprincipalexpenseofthesovereignseemstohaveconsistedinthemaintenanceofhisownfamilyandhousehold。Theofficersofhishousehold，accordingly，werethenthegreatofficersofstate。