Muchlessshouldtheyofferapublicaffronttoanyoftheirsubjects；
kingswereinstitutedtopardonandtopunish，butnevertoinsult。
Whentheyaffronttheirsubjects，theirtreatmentismorecruelthanthatoftheTurkortheMuscovite。Theinsultsoftheseareahumiliation，notadisgrace；butbothmustfollowfromtheinsolentbehaviourofmonarchs。
Suchistheprejudiceoftheeasternnationsthattheylookuponanaffrontfromtheprinceastheeffectofpaternalgoodness；andsuch，onthecontrary，isourwayofthinkingthatbesidesthecruelvexationofbeingaffronted，wedespairofeverbeingabletowipeoffthedisgrace。
Princesoughttobeoverjoyedtohavesubjectstowhomhonourisdearerthanlife，anincitementtofidelityaswellastocourage。
Theyshouldrememberthemisfortunesthathavehappenedtosovereignsforinsultingtheirsubjects：therevengeofCh？rea，oftheeunuchNarses，ofCountJulian，and，infine，oftheDuchessofMontpensier，who，beingenragedagainstHenryIIIforhavingpublishedsomeofherprivatefailings，tormentedhimduringherwholelife。
29。OfthecivilLawsproperformixingsomeportionofLibertyinadespoticGovernment。Thoughdespoticgovernmentsareoftheirownnatureeverywherethesame，yetfromcircumstances——fromareligiousopinion，fromprejudice，fromreceivedexamples，fromaparticularturnofmind，frommannersormorals——itispossibletheymayadmitofaconsiderabledifference。
Itisusefulthatsomeparticularnotionsshouldbeestablishedinthosegovernments。ThusinChinatheprinceisconsideredasthefatherofhispeople；andatthecommencementoftheempireoftheArabs，theprincewastheirpreacher。[76]
Itisproperthereshouldbesomesacredbooktoserveforarule，astheKoranamongtheArabs，thebooksofZoroasteramongthePersians，theVedaamongtheIndians，andtheclassicbooksamongtheChinese。Thereligiouscodesuppliesthecivilandfixestheextentofarbitrarysway。
Itisnotatallamissthatindubiouscasesthejudgesshouldconsulttheministersofreligion。[77]Thus，inTurkey，theCadisconsulttheMollahs。Butifitisacapitalcrime，itmaybeproperfortheparticularjudge，ifsuchtherebe，totakethegovernor’sadvice，totheendthatthecivilandecclesiasticalpowermaybetemperedalsobythepoliticalauthority。
30。ThesameSubjectcontinued。Nothingbuttheveryexcessandrageofdespoticpowerordainedthatthefather’sdisgraceshoulddragafteritthatofhiswifeandchildren。Theyarewretchedenoughalreadywithoutbeingcriminals：besides，theprinceoughttoleavesuppliantsormediatorsbetweenhimselfandtheaccused，toassuagehiswrathortoinformhisjustice。
ItisanexcellentcustomoftheMaldivians[78]thatwhenalordisdisgracedhegoeseverydaytopayhiscourttothekingtillheistakenagainintofavour：hispresencedisarmstheprince’sindignation。
Insomedespoticgovernments[79]theyhaveanotionthatitistrespassingagainsttherespectduetotheirprincetospeaktohiminfavourofapersonindisgrace。Theseprincesseemtousealltheirendeavourstodeprivethemselvesofthevirtueofclemency。
ArcadiusandHonorius，byalaw[80]onwhichwehavealreadydescanted，[81]positivelydeclarethattheywillshownofavourtothosewhoshallpresumetopetitiontheminbehalfoftheguilty。[82]Thiswasaverybadlawindeed，sinceitisbadevenunderadespoticgovernment。
ThecustomofPersia，whichpermitseverymanthatpleasestoleavethekingdom，isexcellent；andthoughthecontrarypracticederivesitsoriginfromdespoticpower，whichhaseverconsideredthesubjectsasslaves[83]andthosewhoquitthecountryasfugitives，yetthePersianpracticeisusefuleventoadespoticgovernment，becausetheapprehensionofpeople’swithdrawingfordebtrestrainsormoderatestheoppressionsofpashasandextortioners。
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1。Politics，ii。8。
2。TarquiniusPriscus。SeeDionysiusHalicarnassus，iv。
3。Asearlyastheyear560。
4。Aristotle，Politics，ii。12。HegavehislawsatThuriuminthe84thOlympiad。
5。SeeAristides，Orat。inMinervam。
6。DionysiusHalicarnassusonthejudgmentofCoriolanus，vii。
7。Minerv？calculus。
8。St。Louismadesuchseverelawsagainstthosewhosworethatthepopethoughthimselfobligedtoadmonishhimforit。Thisprincemoderatedhiszeal，andsoftenedhislaws。SeehisOrdinances。
9。FatherRougerel。
10。Nicetas，LifeofManuelComnenus，iv。
11。Ibid。
12。Theophylactus，HistoryoftheEmperorMaurice，11。
13。SecretHistory。
14。FatherDuHalde，i，p。43。
15。FatherParenninintheEdifyingLetters。
16。Bookxxix。
17。Gratian，Valentinian，andTheodosius。ThisisthesecondintheCod。
decrimin。sacril。
18。Sacrilegiiinstarestdubitareanisdignussitquemelegeritimperator。——Cod。decrimin。sacril。ThislawhasservedasamodeltothatofRogerintheconstitutionofNaples，tit。4。
19。Leg。5，adleg。Jul。Majest。
20。ArcadiusandHonorius。
21。MemoirsofMontresor，i，p。238，Cologne，1723。
22。Namipsiparscorporisnostrisunt——ThesamelawoftheCod。，adleg。Jul。Majest。
23。Itisthe9thoftheCod。Theod。defalsamoneta。
24。Etiamexaliiscausismajestatiscriminacessantmeos？culo——Leg。
1。Cod。，ix，tit。8，adleg。Jul。Majest。
25。Alienamsect？me？solicitudinemconcepisti。——Leg。2，Cod。，iii，tit。4，adleg。Jul。Majest。
26。Leg。4，§1，ff。adleg。，Jul。Majest。，xlviii，tit。4。
27。SeeLeg。5，§2，ff。ibid。
28。Ibid。，§1。
29。Aliudvequidsimileadmiserint——Leg。6，ff。adleg。Jul。Majest。
30。Inthelastlaw，ff。adleg。Jul。deadulteriis。
31。SeeBurnet，HistoryoftheReformation。
32。Plutarch，Dionysius。
33。Thethoughtmustbejoinedwithsomesortofaction。
34。Sinontalesitdelictuminquodvelscripturalegisdescenditveladexemplumlegisvindicandumest，saysModestinusinLeg。7，§3，ff。
adleg。Jul。Majest。
35。In1740。
36。Neclubricumlingu？adpoenamfaciletrahendumest。——Modestinus，inLeg。7，§3，ff。adleg。Jul。Majest。
37。Siidexlevitateprocesserit，contemnendumest；siexinsania，miserationedignissimum；siabinjuria，remittendum。——Leg。unica。Cod。
siquisImperat。maled。
38。Tacitus，Annals，i。72。Thiscontinuedunderthefollowingreigns。
SeethefirstlawintheCod。defamosislibellis。
39。Tacitus，Annals，iv。34。
40。ThelawoftheTwelveTables。
41。Suetonius，LifeofTiberius，61。
42。CollectionofVoyagesthatContributedtotheEstablishmentoftheEastIndiaCompany，v，partII。
43。Ibid。，p。496。
44。Dio，inXiphilin。，lv。5。Tacitus，Annals，ii。30，iii。67，attributesthislaw，nottoAugustus，buttoTiberius。
45。FlaviusVopiscusinhisLife，9。
46。Sullamadealawofmajesty，whichismentionedinCicero’sOrations，ProCluentio，art。3；InPisonem，art。21；andagainstVerres，art。5。FamiliarEpistles，iii，11。C？sarandAugustusinsertedthemintheJulianLaws；othersmadeadditionstothem。
47。Etquoquisdistinctioraccusator，eomagishonoresassequebatur，acvelutisacrosanctuserat。——Tacitus，Annals，iv。36。
48。Deut。，13。6—9。
49。CollectionofVoyagesthatContributedtotheEstablishmentoftheEastIndiaCompany，v，partII，p。423。
50。DionysiusHalicarnassus，RomanAntiquities，viii。
51。Tyrannooccisoquinqueejusproximoscognationemagistratusnecato。
——Cicero，DeInvent。ii。29。
52。Cookviii，p。547。
53。OftheCivilWars，iv。
54。Itisnotsufficientinthecourtsofjusticeofthatkingdomthattheevidencebeofsuchanatureastosatisfythejudges；theremustbealegalproof；andthelawrequiresthedepositionoftwowitnessesagainsttheaccused。Nootherproofwilldo。Now，ifapersonwhoispresumedguiltyofhightreasonshouldcontrivetosecretethewitnesses，soastorenderitimpossibleforhimtobelegallycondemned，thegovernmentthenmaybringahillofattainderagainsthim；thatis，theymayenactaparticularlawforthatsinglefact。Theyproceedtheninthesamemannerasinallotherbillsbroughtintoparliament；itmustpassthetwohouses，andhavetheking’sconsent，otherwiseitisnotabill：thatis，asentenceofthelegislature。Thepersonaccusedmaypleadagainstthehillbycounsel，andthemembersofthehousemayspeakindefenceofthebill。
55。Legemdesingularialiquorogato，nisisexmillibusitavisum。——
FromAndocidis，DeMysteriis。ThisiswhattheycallOstracism。
56。Deprivishominibuslat？。——Cicero，DeLeg。，iii。19。
57。Scitumestjussuminomnes。——Ibid。
58。SeePhilostratus，i：LivesoftheSophists：？schines。SeelikewisePlutarchandPhocius。
59。BytheRemnianlaw。
60。Plutarch，inatreatiseentitled。HowaPersonMayReapAdvantagefromhisEnemies。
61。\"Agreatmanysoldtheirchildrentopaytheirdebts。\"——Plutarch，Solon。
62。Ibid。
63。ItappearsfromhistorythatthiscustomwasestablishedamongtheRomansbeforetheLawoftheTwelveTables。——Livy，dec。1，ii。23，24。
64。DionysiusHalicarnassus。RomanAntiquities，vi。
65。Plutarch，FuriusCamillas。
66。Seebelow，xxii。22。
67。OnehundredandtwentyyearsafterthelawoftheTwelveTables：EoannoplebiRoman？，velutaliudinitiumlibertatisfactumest，quodnectidesierunt。——Livy，viii。38。
68。Bonadebitoris，noncorpusobnoxiumesset。——Ibid。
69。TheyearofRome465。
70。ThatofPlautiuswhomadeanattemptuponthebodyofVeturius。——
ValeriusMaximus，vi，1，art。9。Thesetwoeventsoughtnottobeconfounded；theyareneitherthesamepersonsnorthesametimes。
71。SeeafragmentofDionysiusHalicarnassusintheextractofVirtuesandVices[Historica]；Livy’sEpitome，ii。，andFreinshemius，ii。
72。Plutarch，ComparisonofsomeRomanandGreekHistories，ii，p。487。
73。Leg。6，Cod。Theod。defamosislibellis。
74。\"Nerva，\"saysTacitus，\"increasedtheeaseofgovernment。\"
75。StateofRussia，p。173，Paris，1717。
76。TheCaliphs。
77。HistoryoftheTartars，partIII，p。277，intheremarks。
78。SeeFrancisPirard。
79。AsatpresentinPersia，accordingtoSirJohnChardin，thiscustomisveryancient。\"TheyputCavades，\"saysProcopius，\"intothecastleofoblivion；thereisalawwhichforbidsanyonetospeakofthosewhoareshutup，oreventomentiontheirname。\"
80。ThefifthlawintheCod。adleg。Jul。Majest。
81。Inthe8thchapterofthisbook。
82。FrederickcopiedthislawintheConstitutionsofNaples，i。
83。Inmonarchiesthereisgenerallyalawwhichforbidsthosewhoareinvestedwithpublicemploymentstogooutofthekingdomwithouttheprince’sleave。Thislawoughttobeestablishedalsoinrepublics。Butinthosethathaveparticularinstitutionstheprohibitionoughttobegeneral，inordertopreventtheintroductionofforeignmanners。
BookXIII。OftheRelationWhichtheLevyingofTaxesandtheGreatnessofthePublicRevenuesBeartoLiberty1。OfthePublicRevenues。Thepublicrevenuesareaportionthateachsubjectgivesofhisproperty，inordertosecureorenjoytheremainder。
Tofixtheserevenuesinapropermanner，regardshouldbehadbothtothenecessitiesofthestateandtothoseofthesubject。Therealwantsofthepeopleoughtnevertogivewaytotheimaginarywantsofthestate。
Imaginarywantsarethosewhichflowfromthepassionsandtheweaknessofthegovernors，fromthevainconceitofsomeextraordinaryproject，fromtheinordinatedesireofglory，andfromacertainimpotenceofmindincapableofwithstandingtheimpulseoffancy。Oftenhaveministersofarestlessdispositionimaginedthatthewantsoftheirownmeanandignoblesoulswerethoseofthestate。
Nothingrequiresmorewisdomandprudencethantheregulationofthatportionofwhichthesubjectisdeprived，andthatwhichheissufferedtoretain。
Thepublicrevenuesshouldnotbemeasuredbythepeople’sabilitiestogive，butbywhattheyoughttogive；andiftheyaremeasuredbytheirabilitiestogive，itshouldbeconsideredwhattheyareabletogiveforaconstancy。
2。ThatitisbadReasoningtosaythattheGreatnessofTaxesisgoodinitsownNature。Therehavebeeninstancesinparticularmonarchiesofpettystatesexemptfromtaxesthathavebeenasmiserableasthecircumjacentplaceswhichgroanedundertheweightofexactions。Thechiefreasonofthisis，thatthepettystatecanhardlyhaveanysuchthingasindustry，arts，ormanufactures，becauseofitsbeingsubjecttoathousandrestraintsfromthegreatstatebywhichitisenvironed。
Thegreatstateisblessedwithindustry，manufactures，andarts，andestablisheslawsbywhichthoseseveraladvantagesareprocured。Thepettystatebecomes，therefore，necessarilypoor，letitpayneversofewtaxes。
Andyetsomehaveconcludedfromthepovertyofthosepettystatesthatinordertorenderthepeopleindustrioustheyshouldbeloadedwithtaxes。Butitwouldbeajusterinference，thattheyoughttopaynotaxesatall。Noneliveherebutwretcheswhoretirefromtheneighbouringpartstoavoidworking——wretcheswho，disheartenedbylabour，maketheirwholefelicityconsistinidleness。
Theeffectofwealthinacountryistoinspireeveryheartwithambition：thatofpovertyistogivebirthtodespair。Theformerisexcitedbylabour，thelatterissoothedbyindolence。
Natureisjusttoallmankind，andrepaysthemfortheirindustry：sherendersthemindustriousbyannexingrewardsinproportiontotheirlabour。Butifanarbitraryprinceshouldattempttodeprivethepeopleofnature’sbounty，theywouldfallintoadisrelishofindustry；andthenindolenceandinactionmustbetheironlyhappiness。
3。OfTaxesinCountrieswherePartofthePeopleareVillainsorBondmen。Thestateofvillainageissometimesestablishedafteraconquest。Inthatcase，thebondmanorvillainthattillsthelandoughttohaveakindofpartnershipwithhismaster。Nothingbutacommunicationoflossorprofitcanreconcilethosewhoaredoomedtolabourtosuchasareblessedwithastateofaffluence。
4。OfaRepublicinthelikeCase。Whenarepublichasreducedanationtothedrudgeryofcultivatingherlands，sheoughtnevertosufferthefreesubjecttohavethepowerofincreasingthetributeofthebondman。
ThiswasnotpermittedatSparta。ThosebravepeoplethoughttheHelotes[1]wouldbemoreindustriousincultivatingtheirlands，andknowingthattheirservitudewasnottoincrease；theyimagined，likewise，thatthemasterswouldbebettercitizens，whentheydesirednomorethanwhattheywereaccustomedtoenjoy。
5。OfaMonarchyinthelikeCase。Whenthenoblesofamonarchicalstatecausethelandstobecultivatedfortheirownusebyaconqueredpeople，theyoughtnevertohavethepowerofincreasingtheserviceortribute。[2]Besides，itisrighttheprinceshouldbesatisfiedwithhisowndemesneandthemilitaryservice。Butifhewantstoraisetaxesonthevassalsofhisnobility，thelordsoftheseveraldistrictsoughttobeanswerableforthetax，[3]andbeobligedtopayitforthevassals，bywhomtheymaybeafterwardsreimbursed。Ifthisrulebenotfollowed，thelordandthecollectorsofthepublictaxeswillharassthepoorvassalbyturnstillheperisheswithmiseryorfliesintothewoods。
6。OfadespoticGovernmentinthelikeCase。Theforegoingruleisstillmoreindispensablynecessaryinadespoticgovernment。Thelordwhoiseverymomentliabletobestrippedofhislandsandhisvassalsisnotsoeagertopreservethem。
WhenPeterIthoughtpropertofollowthecustomofGermany，andtodemandhistaxesinmoney，hemadeaveryprudentregulation，whichisstillfollowedinRussia。Thegentlemanleviesthetaxonthepeasant，andpaysittotheCzar。Ifthenumberofpeasantsdiminishes，hepaysallthesame；ifitincreases，hepaysnomore；sothatitishisinterestnottoworryoroppresshisvassals。
7。OfTaxesinCountrieswhereVillainageisnotestablished。Whentheinhabitantsofastateareallfreesubjects，andeachmanenjoyshispropertywithasmuchrightastheprincehissovereignty，taxesmaythenbelaideitheronpersons，onlands，onmerchandise，ontwoofthese，oronallthreetogether。
Inthetaxingofpersons，itwouldbeanunjustproportiontoconformexactlytothatofproperty。AtAthensthepeopleweredividedintofourclasses。[4]Thosewhodrewfivehundredmeasuresofliquidordriedfruitfromtheirestatespaidatalent[5]tothepublic；thosewhodrewthreehundredmeasurespaidhalfatalent；thosewhohadtwohundredmeasurespaidtenmin？；thoseofthefourthclasspaidnothingatall。
Thetaxwasfair，thoughitwasnotproportionable：ifitdidnotfollowthemeasureofpeople’sproperty，itfollowedthatoftheirwants。Itwasjudgedthateverymanhadanequalshareofwhatwasnecessaryfornature，thatwhatsoeverwasnecessaryfornatureoughtnottobetaxed；
thattothissucceededtheuseful，whichoughttobetaxed，butlessthanthesuperfluous；andthatthelargenessofthetaxesonwhatwassuperfluouspreventedsuperfluity。
Inthetaxingoflandsitiscustomarytomakelistsorregisters，inwhichthedifferentclassesofestatesareranged。Butitisverydifficulttoknowthesedifferences，andstillmoresotofindpeoplethatarenotinterestedinmistakingthem。Here，therefore，aretwosortsofinjustice，thatofthemanandthatofthething。Butifingeneralthetaxbenotexorbitant，andthepeoplecontinuetohaveplentyofnecessaries，theseparticularactsofinjusticewilldonoharm。Onthecontrary，ifthepeoplearepermittedtoenjoyonlyjustwhatisnecessaryforsubsistence，theleastdisproportionwillbeofthegreatestconsequence。
Ifsomesubjectsdonotpayenough，themischiefisnotsogreat；theirconvenienceandeaseturnalwaystothepublicadvantage；ifsomeprivatepeoplepaytoomuch，theirruinredoundstothepublicdetriment。Ifthegovernmentproportionsitsfortunetothatofindividuals，theeaseandconvenienceofthelatterwillsoonmakeitsfortunerise。Thewholedependsuponacriticalmoment：shallthestatebeginwithimpoverishingthesubjectstoenrichitself？Orhaditbetterwaittobeenrichedbyitssubjects？Isitmoreadvisableforittohavetheformerorthelatteradvantage？Whichshallitchoose——tobeginortoendwithopulence？
Thedutiesfeltleastbythepeoplearethoseonmerchandise，becausetheyarenotdemandedoftheminform。Theymaybesoprudentlymanagedthatthepeoplethemselvesshallhardlyknowtheypaythem。Forthispurposeitisoftheutmostconsequencethatthepersonwhosellsthemerchandiseshouldpaytheduty。Heisverysensiblethathedoesnotpayitforhimself；andtheconsumer，whopaysitinthemain，confoundsitwiththeprice。SomeauthorshaveobservedthatNerohadabolishedthedutyofthefive—and—twentiethpartarisingfromthesaleofslaves；[6]andyethehadonlyordainedthatitshouldbepaidbythesellerinsteadofthepurchaser；thisregulation，whichlefttheimpostentire，seemedneverthelesstosuppressit。
TherearetwostatesinEuropewheretheimpostsareveryheavyuponliquors：inonethebreweralonepaystheduty，intheotheritisleviedindiscriminatelyuponalltheconsumers；inthefirstnobodyfeelstherigouroftheimpost，intheseconditislookeduponasagrievance；intheformerthesubjectissensibleonlyofthelibertyhehasofnotpaying，inthelatterhefeelsonlythenecessitythatcompelshimtopay。
Further，theobligingtheconsumerstopayrequiresaperpetualrummagingandsearchingintotheirhouses。Nownothingismorecontrarythanthistoliberty；andthosewhoestablishthesesortsofdutieshavenotsurelybeensohappyastohituponthebestmethodofcollectingtherevenue。
8。InwhatMannertheDeceptionispreserved。Inordertomakethepurchaserconfoundthepriceofthecommoditywiththeimpost，theremustbesomeproportionbetweentheimpostandthevalueofthecommodity：forwhichreasonthereoughtnottobeanexcessivedutyuponmerchandiseoflittlevalue。Therearecountriesinwhichthedutyexceedsseventeenoreighteentimesthevalueofthecommodity。Inthiscasetheprinceremovesthedisguise：hissubjectsplainlyseetheyaredealtwithinanunreasonablemanner，whichrendersthemmostexquisitelysensibleoftheirservilecondition。
Besides，theprince，tobeabletolevyadutysodisproportionedtothevalueofthecommodity，mustbehimselfthevendor，andthepeoplemustnothaveitintheirpowertopurchaseitelsewhere：apracticesubjecttoathousandinconveniences。
Smugglingbeinginthiscaseextremelylucrative，thenaturalandmostreasonablepenalty，namely，theconfiscationofthemerchandise，becomesincapableofputtingastoptoit；especiallyasthisverymerchandiseisintrinsicallyofinconsiderablevalue。Recoursemustthereforebehadtoextravagantpunishments，suchasthoseinflictedforcapitalcrimes。
Allproportionthenofpenaltiesisatanend。Personsthatcannotreallybeconsideredasviciousarepunishedlikethemostinfamouscriminals；whichofallthingsintheworldisthemostcontrarytothespiritofamoderategovernment。
Again，inproportionaspeoplearetemptedtocheatthefarmeroftherevenues，themorethelatterisenriched，andtheformerimpoverished。
Toputastoptosmuggling，thefarmermustbeinvestedwithextraordinarymeansofoppressing，andthenthecountryisruined。
9。OfabadKindofImpost。Weshallhere，bytheway，takenoticeofanimpostlaidinparticularcountriesonthedifferentarticlesofcivilcontracts。Asthesearethingssubjecttoverynicedisquisitions，avastdealofknowledgeisnecessarytomakeanytolerabledefenceagainstthefarmeroftherevenues，whointerprets，inthatcase，theregulationsoftheprince，andexercisesanarbitrarypoweroverpeople’sfortunes。Experiencehasdemonstratedthatadutyonthepaperonwhichthedeedsaredrawnwouldbeoffargreaterservice。
10。ThattheGreatnessofTaxesdependsontheNatureoftheGovernment。
Taxesoughttobeverylightindespoticgovernments：otherwisewhowouldbeatthetroubleoftillingtheland？Besides，howisitpossibletopayheavydutiesinagovernmentthatmakesnomannerofreturntothedifferentcontributionsofthesubject？
Theexorbitantpoweroftheprince，andtheextremedepressionofthepeople，requirethatthereshouldnotbeevenapossibilityoftheleastmistakebetweenthem。Thetaxesoughttobesoeasytocollect，andsoclearlysettled，astoleavenoopportunityforthecollectorstoincreaseordiminishthem。Aportionofthefruitsoftheearth，acapitation，adutyofsomuchpercentonmerchandise，aretheonlytaxessuitabletothatgovernment。
Merchantsindespoticcountriesoughttohaveapersonalsafeguard，towhichallduerespectshouldbepaid。Withoutthistheywouldbetooweaktodisputewiththecustom—houseofficers。