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。
Butthegeneralrulestillholdsgood。Inmoderategovernmentsthereisanindemnityfortheweightofthetaxes，whichisliberty。Indespoticcountries[10]thereisanequivalentforliberty，whichisthelightnessofthetaxes。
InsomemonarchiesinEuropethereareparticularprovinces[11]whichfromtheverynatureoftheircivilgovernmentareinamoreflourishingconditionthantherest。Itispretendedthattheseprovincesarenotsufficientlytaxed，becausethroughthegoodnessoftheirgovernmenttheyareabletobetaxedhigher；hencetheministersseemconstantlytoaimatdeprivingthemofthisverygovernment，whenceadiffusiveblessingisderived，whichredoundseventotheprince’sadvantage。
13。InwhatGovernmentTaxesarecapableofIncrease。Taxesmaybeincreasedinmostrepublics，becausethecitizen，whothinksheispayinghimself，cheerfullysubmitstothem，andmoreoverisgenerallyabletobeartheirweight，fromthenatureofthegovernment。
Inamonarchytaxesmaybeincreased，becausethemoderationofthegovernmentiscapableofprocuringopulence：itisarecompense，asitwere，grantedtotheprincefortherespectheshowstothelaws。Indespoticgovernmentstheycannotbeincreased，becausetherecanbenoincreaseoftheextremityofslavery。
14。ThattheNatureoftheTaxesisinRelationtotheGovernment。A
capitationismorenaturaltoslavery；adutyonmerchandiseismorenaturaltoliberty，byreasonithasnotsodirectarelationtotheperson。
Itisnaturalinadespoticgovernmentfortheprincenottogivemoneytohissoldiers，ortothosebelongingtohiscourt；buttodistributelandsamongstthem，andofcoursethatthereshouldbeveryfewtaxes。
Butiftheprincegivesmoney，themostnaturaltaxhecanraiseisacapitation，whichcanneverbeconsiderable。Forasitisimpossibletomakedifferentclassesofthecontributors，becauseoftheabusesthatmightarisethence，consideringtheinjusticeandviolenceofthegovernment，theyareunderanabsolutenecessityofregulatingthemselvesbytherateofwhateventhepoorestandmostwretchedareabletocontribute。
Thenaturaltaxofmoderategovernmentsisthedutylaidonmerchandise。
Asthisisreallypaidbytheconsumer，thoughadvancedbythemerchant，itisaloanwhichthelatterhasalreadymadetotheformer。Hencethemerchantmustbeconsideredontheonesideasthegeneraldebtorofthestate，andontheotherasthecreditorofeveryindividual。Headvancestothestatethedutywhichtheconsumerwillsometimeorotherrefund：
andhehaspaidfortheconsumerthedutywhichhehasadvancedforthemerchandise。Itisthereforeobviousthatinproportiontothemoderationofthegovernment，totheprevalenceofthespiritofliberty，andtothesecurityofprivatefortunes，amerchanthasitinhispowertoadvancemoneytothestate，andtopayconsiderabledutiesforindividuals。InEnglandamerchantlendsreallytothegovernmentfiftyorsixtypoundssterlingforeverytunofwineheimports。WhereisthemerchantthatwoulddaredoanysuchthinginacountrylikeTurkey？Andwerehesopresumptuous，howcouldhedoitwithacrazyorshatteredfortune？
15。AbuseofLiberty。Tothesegreatadvantagesoflibertyitisowingthatlibertyitselfhasbeenabused。Becauseamoderategovernmenthasbeenproductiveofadmirableeffects，thismoderationhasbeenlaidaside；becausegreattaxeshavebeenraised，theywantedtocarrythemtoexcess；andungratefultothehandofliberty，ofwhomtheyreceivedthispresent，theyaddressedthemselvestoslavery，whonevergrantstheleastfavour。
Libertyproducesexcessivetaxes；theeffectofexcessivetaxesisslavery；andslaveryproducesadiminutionoftribute。
Mostoftheedictsoftheeasternmonarchsaretoexempteveryyearsomeprovinceoftheirempirefrompayingtribute。[12]Themanifestationsoftheirwillsarefavours。ButinEuropetheedictsofprincesaredisagreeableevenbeforetheyareseen，becausetheyalwaysmakementionoftheirownwants，butnotawordofours。
Fromanunpardonableindolenceintheministersofthosecountries，owingtothenatureofthegovernment，andfrequentlytotheclimate，thepeoplederivethisadvantage，thattheyarenotincessantlyplaguedwithnewdemands。Thepublicexpensedoesnotincrease，becausetheministersdonotformnewprojects：andifsomebychanceareformed，theyaresuchasaresoonexecuted。Thegovernorsofthestatedonotperpetuallytormentthepeople，fortheydonotperpetually。tormentthemselves。Butitisimpossiblethereshouldbeanyfixedruleinourfinances，sincewealwaysknowthatweshallhavesomethingorothertoexecute，withouteverknowingwhatitis。
Itisnolongercustomarywithustogivetheappellationofagreatministertoawisedispenserofthepublicrevenues，buttoapersonofdexterityandcunning，whoiscleveratfindingoutwhatwecallthewaysandmeans。
16。OftheConquestsoftheMahometans。Itwasthisexcessoftaxes[13]
thatoccasionedtheprodigiousfacilitywithwhichtheMahometanscarriedontheirconquests。InsteadofacontinualseriesofextortionsdevisedbythesubtleavariceoftheGreekemperors，thepeopleweresubjectedtoasimpletributewhichwaspaidandcollectedwithease。
Thustheywerefarhappierinobeyingabarbarousnationthanacorruptgovernment，inwhichtheysufferedeveryinconvenienceoflostliberty，withallthehorrorofpresentslavery。
17。OftheAugmentationofTroops。AnewdistemperhasspreaditselfoverEurope，infectingourprinces，andinducingthemtokeepupanexorbitantnumberoftroops。Ithasitsredoublings，andofnecessitybecomescontagious。Forassoonasoneprinceaugmentshisforces，therestofcoursedothesame；sothatnothingisgainedtherebybutthepublicruin。Eachmonarchkeepsasmanyarmiesonfootasifhispeoplewereindangerofbeingexterminated：andtheygivethenameofpeace[14]tothisgeneraleffortofallagainstall。ThusisEuroperuinedtosuchadegreethatwereprivatepeopletobeinthesamesituationasthethreemostopulentpowersofthispartoftheglobe，theywouldnothavenecessarysubsistence。Wearepoorwiththerichesandcommerceofthewholeworld；andsoon，bythusaugmentingourtroops，weshallbeallsoldiers，andbereducedtotheverysamesituationastheTartars。[15]
Greatprinces，notsatisfiedwithhiringorbuyingtroopsofpettystates，makeittheirbusinessonallsidestopaysubsidiesforalliances，thatis，generallytothrowawaytheirmoney。
Theconsequenceofsuchasituationistheperpetualaugmentationoftaxes；andthemischiefwhichpreventsallfutureremedyisthattheyreckonnomoreupontheirrevenues，butinwagingwaragainsttheirwholecapital。Itisnounusualthingtoseegovernmentsmortgagetheirfundsevenintimeofpeace，andtoemploywhattheycallextraordinarymeanstoruinthemselves——meanssoextraordinaryindeed，thatsucharehardlythoughtofbythemostextravagantyoungspendthrift。
18。OfanExemptionfromTaxes。Themaximofthegreateasternempires，ofexemptingsuchprovincesashaveverymuchsufferedfromtaxes，oughttobeextendedtomonarchicalstates。Therearesome，indeed，wherethispracticeisestablished；yetthecountryismoreoppressedthanifnosuchruletookplace；becauseastheprinceleviesstillneithermorenorless，thestatebecomesboundforthewhole。Inordertoeaseavillagethatpaysbadly，theyloadanotherthatpaysbetter；theformerisnotrelieved，andthelatterisruined。Thepeoplegrowdesperate，betweenthenecessityofpayingforfearofexactions，andthedangerofpayingforfearofnewburdens。
Awell—regulatedgovernmentoughttosetaside，forthefirstarticleofitsexpense，adeterminatesumtoanswercontingentcases。Itiswiththepublicaswithindividuals，whoareruinedwhentheyliveupexactlytotheirincome。
Withregardtoanobligationforthewholeamongsttheinhabitantsofthesamevillage，somepretend[16]thatitisbutreasonable，becausethereisapossibilityofafraudulentcombinationontheirside：butwasiteverheardthat，uponmeresupposition，wearetoestablishathinginitselfunjustandruinoustothestate？
19。WhichismoresuitabletothePrinceandtothePeople，thefarmingtheRevenues，ormanagingthembyCommission。Themanagingoftherevenuesbycommissionisliketheconductofagoodfatherofafamily，whocollectshisownrentshimselfwitheconomyandorder。
Bythismanagementoftherevenuestheprinceisatlibertytopressortoretardthelevyofthetaxes，eitheraccordingtohisownwantsortothoseofhispeople。Bythishesavestothestatetheimmenseprofitsofthefarmers，whoimpoverishitinathousandways。Bythishepreventsthepeoplefrombeingmortifiedwiththesightofsuddenfortunes。Bythisthepublicmoneypassesthroughfewhands，goesdirectlytothetreasury，andconsequentlymakesaquickerreturntothepeople。Bythistheprinceavoidsaninfinitenumberofbadlawsextortedfromhimbytheimportunateavariceofthefarmers，whopretendtoofferapresentadvantageforregulationspernicioustoposterity。
Asthemoneyedmanisalwaysthemostpowerful，thefarmerrendershimselfarbitraryevenovertheprincehimself；heisnotthelegislator，butheobligesthelegislatortogivelaws。
Iacknowledgethatitissometimesofusetofarmoutanewduty，forthereisanartinpreventingfrauds，whichmotivesofinterestsuggesttothefarmers，butcommissionersneverthinkof。Nowthemanneroflevyingitbeingonceestablishedbythefarmer，itmayafterwardsbesafelyentrustedtoacommission。InEnglandthemanagementoftheExciseandofthePost—officewasborrowedfromthatofthefarmersoftherevenue。
Inrepublicstherevenuesofthestatearegenerallymanagedbycommission。ThecontrarypracticewasagreatdefectintheRomangovernment。[17]Indespoticgovernmentsthepeopleareinfinitelyhappierwherethismanagementisestablished——witnessPersiaandChina。[18]Theunhappiestofallarethosewheretheprincefarmsouthissea—portsandtradingcities。Thehistoryofmonarchiesaboundswithmischiefsdonebythefarmersoftherevenue。
Incensedattheoppressiveextortionsofthepublicans，Neroformedamagnanimousbutimpracticableschemeofabolishingallkindsofimposts。
Hedidnotthinkofmanagingtherevenuesbycommissioners，buthemadefouredicts：[19]thatthelawsenactedagainstpublicans，whichhadhithertobeenkeptsecret，shouldbepromulgated；thattheyshouldexactnoclaimsforaboveayearbackward；thatthereshouldbeapr？torestablishedtodeterminetheirpretensionswithoutanyformality；andthatthemerchantsshouldpaynodutyfortheirvessels。Thesewerethehalcyondaysofthatemperor。
20。OftheFarmersoftheRevenues。Whenthelucrativeprofessionofafarmeroftherevenuebecomeslikewiseapostofhonour，thestateisruined。Itmaydowellenoughindespoticgovernments，wherethisemploymentisoftentimesexercisedbythegovernorsthemselves。Butitisbynomeansproperinarepublic，sinceacustomofthelikenaturedestroyedthatofRome。Norisitbetterinmonarchies，nothingbeingmoreoppositetothespiritofthisgovernment。Alltheotherordersofthestatearedissatisfied；honourlosesitswholevalue；thegradualandnaturalmeansofdistinctionarenolongerrespected；andtheveryprincipleofthegovernmentissubverted。
Itistrueindeedthatscandalousfortuneswereraisedinformertimes；
butthiswasoneofthecalamitiesoftheFiftyYears’War。Thesericheswerethenconsideredasridiculous；nowweadmirethem。
Everyprofessionhasitsparticularlot。Thatofthetax—gatherersiswealth；andwealthisitsownreward。Gloryandhonourfalltotheshareofthatnobilitywhoaresensibleofnootherhappiness。Respectandesteemareforthoseministersandmagistrateswhosewholelifeisacontinuedseriesoflabour，andwhowatchdayandnightoverthewelfareoftheempire。
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1。Plutarch，NotableSayingsoftheLaced？monians。
2。ThisiswhatinducedCharlemagnetomakehisexcellentinstitutionuponthishead。SeethefifthbookoftheCapitularies，art。303。
3。ThisisthepracticeinGermany。
4。Pollux，viii。10，art。130。
5。Or60min？。
6。Tacitus，Annals，xiii。31。
7。FatherDuHalde，ii，p。37。
8。HistoryoftheTartars，partIII，p。290。
9。Beingwillingtotradewithforeignerswithouthavinganycommunicationwiththem，theyhavepitchedupontwonationsforthatpurpose——theDutchforthecommerceofEurope，andtheChineseforthatofAsia；theyconfinethefactorsandsailorsinakindofprison，andlaysucharestraintuponthemastirestheirpatience。
10。InRussiathetaxesarebutsmall；theyhavebeenincreasedsincethedespoticpoweroftheprinceisexercisedwithmoremoderation。SeetheHistoryoftheTartars，partII。
11。ThePaysd’etats，wherethestatesoftheprovinceassembletodeliberateonpublicaffairs。
12。ThisisthepracticeoftheemperorsofChina。
13。Seeinhistorythegreatness，theoddity，andeventhefollyofthosetaxes。Anastasiusinventedataxforbreathing，utquisqueprohaustu？rispenderet。
14。Trueitisthatthisstateofeffortisthechiefsupportofthebalance，becauseitchecksthegreatpowers。
15。AllthatiswantingforthisistoimprovethenewinventionofthemilitiaestablishedinmostpartsofEurope，andcarryittothesameexcessastheydotheregulartroops。
16。SeeATreatiseontheRomanFinances，2，Paris，1740。
17。C？sarwasobligedtoremovethepublicansfromtheprovinceofAsia，andtoestablishthereanotherkindofregulation，aswelearnfromDio，xlii。6；andTacitus，Annals，i。76，informsusthatMacedoniaandAchaia，provincesleftbyAugustustothepeopleofRome，andconsequentlygovernedpursuanttotheancientplan，obtainedtobeofthenumberofthosewhichtheemperorgovernedbyhisofficers。
18。SeeSirJohnChardin’sTravelsthroughPersia，vi。
19。Tacitus，Annals，xiii。51。
BookXIV。OfLawsinRelationtotheNatureoftheClimate1。GeneralIdea。Ifitbetruethatthetemperofthemindandthepassionsoftheheartareextremelydifferentindifferentclimates，thelawsoughttobeinrelationbothtothevarietyofthosepassionsandtothevarietyofthosetempers。
2。OftheDifferenceofMenindifferentClimates。Coldairconstringestheextremitiesoftheexternalfibresofthebody；[1]thisincreasestheirelasticity，andfavoursthereturnofthebloodfromtheextremepartstotheheart。Itcontracts[2]thoseveryfibres；consequentlyitincreasesalsotheirforce。Onthecontrary，warmairrelaxesandlengthenstheextremesofthefibres；ofcourseitdiminishestheirforceandelasticity。
Peoplearethereforemorevigorousincoldclimates。Heretheactionoftheheartandthereactionoftheextremitiesofthefibresarebetterperformed，thetemperatureofthehumoursisgreater，thebloodmovesmorefreelytowardstheheart，andreciprocallythehearthasmorepower。Thissuperiorityofstrengthmustproducevariouseffects；forinstance，agreaterboldness，thatis，morecourage；agreatersenseofsuperiority，thatis，lessdesireofrevenge；agreateropinionofsecurity，thatis，morefrankness，lesssuspicion，policy，andcunning。
Inshort，thismustbeproductiveofverydifferenttempers。Putamanintoaclose，warmplace，andforthereasonsabovegivenhewillfeelagreatfaintness。Ifunderthiscircumstanceyouproposeaboldenterprisetohim，Ibelieveyouwillfindhimverylittledisposedtowardsit；hispresentweaknesswillthrowhimintodespondency；hewillbeafraidofeverything，beinginastateoftotalincapacity。Theinhabitantsofwarmcountriesare，likeoldmen，timorous；thepeopleincoldcountriesare，likeyoungmen，brave。Ifwereflectonthelatewars，[3]whicharemorerecentinourmemory，andinwhichwecanbetterdistinguishsomeparticulareffectsthatescapeusatagreaterdistanceoftime，weshallfindthatthenorthernpeople，transplantedintosouthernregions，[4]didnotperformsuchexploitsastheircountrymenwho，fightingintheirownclimate，possessedtheirfullvigourandcourage。
Thisstrengthofthefibresinnorthernnationsisthecausethatthecoarserjuicesareextractedfromtheiraliments。Hencetwothingsresult：one，thatthepartsofthechyleorlympharemoreproper，byreasonoftheirlargesurface，tobeappliedtoandtonourishthefibres；theother，thattheyarelessproper，fromtheircoarseness，togiveacertainsubtiltytothenervousjuice。Thosepeoplehavethereforelargebodiesandbutlittlevivacity。
Thenervesthatterminatefromallpartsinthecutisformeachanervousbundle；generallyspeaking，thewholenerveisnotmoved，butaveryminutepart。Inwarmclimates，wherethecutisisrelaxed，theendsofthenervesareexpandedandlaidopentotheweakestactionofthesmallestobjects。Incoldcountriesthecutisisconstingedandthepapill？compressed：themiliaryglandsareinsomemeasureparalytic；
andthesensationdoesnotreachthebrain，exceptwhenitisverystrongandproceedsfromthewholenerveatonce。Now，imagination，taste，sensibility，andvivacitydependonaninfinitenumberofsmallsensations。
Ihaveobservedtheoutermostpartofasheep’stongue，where，tothenakedeye，itseemscoveredwithpapill？。Onthesepapill？Ihavediscernedthroughamicroscopesmallhairs，orakindofdown；betweenthepapill？werepyramidsshapedtowardstheendslikepincers。Verylikelythesepyramidsaretheprincipalorganoftaste。
Icausedthehalfofthistonguetobefrozen，and，observingitwiththenakedeye，Ifoundthepapill？considerablydiminished：evensomerowsofthemweresunkintotheirsheath。TheoutermostpartIexaminedwiththemicroscope，andperceivednopyramids。Inproportionasthefrostwentoff，thepapill？seemedtothenakedeyetorise，andwiththemicroscopethemiliaryglandsbegantoappear。
ThisobservationconfirmswhatIhavebeensaying，thatincoldcountriesthenervousglandsarelessexpanded：theysinkdeeperintotheirsheaths，ortheyareshelteredfromtheactionofexternalobjects；consequentlytheyhavenotsuchlivelysensations。
Incoldcountriestheyhaveverylittlesensibilitytorpleasure；intemperatecountries，theyhavemore；inwarmcountries，theirsensibilityisexquisite。Asclimatesaredistinguishedbydegreesoflatitude，wemightdistinguishthemalsoinsomemeasurebythoseofsensibility。IhavebeenattheoperainEnglandandinItaly，whereI
haveseenthesamepiecesandthesameperformers：andyetthesamemusicproducessuchdifferenteffectsonthetwonations：oneissocoldandphlegmatic，andtheothersolivelyandenraptured，thatitseemsalmostinconceivable。
Itisthesamewithregardtopain，whichisexcitedbythelacerationofsomefibreofthebody。TheAuthorofnaturehasmadeitanestablishedrulethatthispainshouldbemoreacuteinproportionasthelacerationisgreater：nowitisevidentthatthelargebodiesandcoarsefibresofthepeopleofthenortharelesscapableoflacerationthanthedelicatefibresoftheinhabitantsofwarmcountries；
consequentlythesoulistherelesssensibleofpain。YoumustflayaMuscovitealivetomakehimfeel。
Fromthisdelicacyoforganspeculiartowarmclimatesitfollowsthatthesoulismostsensiblymovedbywhateverrelatestotheunionofthetwosexes：hereeverythingleadstothisobject。
Innorthernclimatesscarcelyhastheanimalpartofloveapowerofmakingitselffelt。Intemperateclimates，love，attendedbyathousandappendages，endeavourstopleasebythingsthathaveatfirsttheappearance，thoughnotthereality，ofthispassion。Inwarmerclimatesitislikedforitsownsake，itistheonlycauseofhappiness，itislifeitself。
Insoutherncountriesamachineofadelicateframebutstrongsensibilityresignsitselfeithertoalovewhichrisesandisincessantlylaidinaseraglio，ortoapassionwhichleaveswomeninagreaterindependence，andisconsequentlyexposedtoathousandinquietudes。Innorthernregionsamachinerobustandheavyfindspleasureinwhateverisapttothrowthespiritsintomotion，suchashunting，travelling，war，andwine。Ifwetraveltowardsthenorth，wemeetwithpeoplewhohavefewvices，manyvirtues，andagreatshareoffranknessandsincerity。Ifwedrawnearthesouth，wefancyourselvesentirelyremovedfromthevergeofmorality；herethestrongestpassionsareproductiveofallmannerofcrimes，eachmanendeavouring，letthemeansbewhattheywill，toindulgehisinordinatedesires。Intemperateclimateswefindtheinhabitantsinconstantintheirmanners，aswellasintheirvicesandvirtues：theclimatehasnotaqualitydeterminateenoughtofixthem。
Theheatoftheclimatemaybesoexcessiveastodeprivethebodyofallvigourandstrength。Thenthefaintnessiscommunicatedtothemind；
thereisnocuriosity，noenterprise，nogenerosityofsentiment；theinclinationsareallpassive；indolenceconstitutestheutmosthappiness；scarcelyanypunishmentissosevereasmentalemployment；
andslaveryismoresupportablethantheforceandvigourofmindnecessaryforhumanconduct。