InAmericatheattempthasneverbeenmade;forhowwouldsuchaninvestigationbepossibleinacountrywheresocietyhasnotyetsettledintohabitsofregularityandtranquillity;wherethenationalGovernmentisnotassistedbyamultipleofagentswhoseexertionsitcancommandanddirecttoonesoleend;andwherestatisticsarenotstudied，becausenooneisabletocollectthenecessarydocuments，ortofindtimetoperusethem？
ThustheprimaryelementsofthecalculationswhichhavebeenmadeinFrancecannotbeobtainedintheUnion;therelativewealthofthetwocountriesisunknown;thepropertyoftheformerisnotaccuratelydetermined，andnomeansexistofcomputingthatofthelatter。
Iconsent，therefore，forthesakeofthediscussion，toabandonthisnecessarytermofthecomparison，andIconfinemyselftoacomputationoftheactualamountoftaxation，withoutinvestigatingtherelationwhichsubsistsbetweenthetaxationandtherevenue。ButthereaderwillperceivethatmytaskhasnotbeenfacilitatedbythelimitswhichIherelaydownformyresearches。
ItcannotbedoubtedthatthecentraladministrationofFrance，assistedbyallthepublicofficerswhoareatitsdisposal，mightdeterminewithexactitudetheamountofthedirectandindirecttaxeslevieduponthecitizens。Butthisinvestigation，whichnoprivateindividualcanundertake，hasnothithertobeencompletedbytheFrenchGovernment，or，atleast，itsresultshavenotbeenmadepublic。WeareacquaintedwiththesumtotalofthechargesoftheState;weknowtheamountofthedepartmentalexpenditure;buttheexpensesofthecommunaldivisionshavenotbeencomputed，andtheamountofthepublicexpensesofFranceisconsequentlyunknown。
IfwenowturntoAmerica，weshallperceivethatthedifficultiesaremultipliedandenhanced。TheUnionpublishesanexactreturnoftheamountofitsexpenditure;thebudgetsofthefourandtwentyStatesfurnishsimilarreturnsoftheirrevenues;
buttheexpensesincidenttotheaffairsofthecountiesandthetownshipsareunknown。*k[Footnotek:TheAmericans，aswehaveseen，havefourseparatebudgets，theUnion，theStates，theCounties，andtheTownshipshavingeachseverallytheirown。DuringmystayinAmericaI
madeeveryendeavortodiscovertheamountofthepublicexpenditureinthetownshipsandcountiesoftheprincipalStatesoftheUnion，andIreadilyobtainedthebudgetofthelargertownships，butIfounditquiteimpossibletoprocurethatofthesmallerones。Ipossess，however，somedocumentsrelatingtocountyexpenses，which，althoughincomplete，arestillcurious。
IhavetothankMr。Richards，MayorofPhiladelphia，forthebudgetsofthirteenofthecountiesofPennsylvania，viz。，Lebanon，Centre，Franklin，Fayette，Montgomery，Luzerne，Dauphin，Butler，Alleghany，Columbia，Northampton，Northumberland，andPhiladelphia，fortheyear1830。Theirpopulationatthattimeconsistedof495，207inhabitants。OnlookingatthemapofPennsylvania，itwillbeseenthatthesethirteencountiesarescatteredineverydirection，andsogenerallyaffectedbythecauseswhichusuallyinfluencetheconditionofacountry，thattheymayeasilybesupposedtofurnishacorrectaverageofthefinancialstateofthecountiesofPennsylvaniaingeneral;andthus，uponreckoningthattheexpensesofthesecountiesamountedintheyear1830toabout$361，650，ornearly75centsforeachinhabitant，andcalculatingthateachofthemcontributedinthesameyearabout$2。55towardstheUnion，andabout75centstotheStateofPennsylvania，itappearsthattheyeachcontributedastheirshareofallthepublicexpenses（exceptthoseofthetownships）thesumof$4。05。Thiscalculationisdoublyincomplete，asitappliesonlytoasingleyearandtoonepartofthepubliccharges;butithasatleastthemeritofnotbeingconjectural。]
TheauthorityoftheFederalgovernmentcannotobligetheprovincialgovernmentstothrowanylightuponthispoint;andevenifthesegovernmentswereinclinedtoaffordtheirsimultaneousco—operation，itmaybedoubtedwhethertheypossessthemeansofprocuringasatisfactoryanswer。
Independentlyofthenaturaldifficultiesofthetask，thepoliticalorganizationofthecountrywouldactasahindrancetothesuccessoftheirefforts。ThecountyandtownmagistratesarenotappointedbytheauthoritiesoftheState，andtheyarenotsubjectedtotheircontrol。Itisthereforeveryallowabletosupposethat，iftheStatewasdesirousofobtainingthereturnswhichwerequire，itsdesignwouldbecounteractedbytheneglectofthosesubordinateofficerswhomitwouldbeobligedtoemploy。*lItis，inpointoffact，uselesstoinquirewhattheAmericansmightdotoforwardthisinquiry，sinceitiscertainthattheyhavehithertodonenothingatall。Theredoesnotexistasingleindividualatthepresentday，inAmericaorinEurope，whocaninformuswhateachcitizenoftheUnionannuallycontributestothepublicchargesofthenation。*m[Footnotel:ThosewhohaveattemptedtodrawacomparisonbetweentheexpensesofFranceandAmericahaveatonceperceivedthatnosuchcomparisoncouldbedrawnbetweenthetotalexpenditureofthetwocountries;buttheyhaveendeavoredtocontrastdetachedportionsofthisexpenditure。Itmayreadilybeshownthatthissecondsystemisnotatalllessdefectivethanthefirst。IfIattempttocomparetheFrenchbudgetwiththebudgetoftheUnion，itmustberememberedthatthelatterembracesmuchfewerobjectsthanthencentralGovernmentoftheformercountry，andthattheexpendituremustconsequentlybemuchsmaller。IfIcontrastthebudgetsoftheDepartmentswiththoseoftheStateswhichconstitutetheUnion，itmustbeobservedthat，asthepowerandcontrolexercisedbytheStatesismuchgreaterthanthatwhichisexercisedbytheDepartments，theirexpenditureisalsomoreconsiderable。Asforthebudgetsofthecounties，nothingofthekindoccursintheFrenchsystemoffinances;anditis，again，doubtfulwhetherthecorrespondingexpensesshouldbereferredtothebudgetoftheStateortothoseofthemunicipaldivisions。Municipalexpensesexistinbothcountries，buttheyarenotalwaysanalogous。InAmericathetownshipsdischargeavarietyofofficeswhicharereservedinFrancetotheDepartmentsortotheState。Itmay，moreover，beaskedwhatistobeunderstoodbythemunicipalexpensesofAmerica。TheorganizationofthemunicipalbodiesortownshipsdiffersintheseveralStates。ArewetobeguidedbywhatoccursinNewEnglandorinGeorgia，inPennsylvaniaorintheStateofIllinois？Akindofanalogymayveryreadilybeperceivedbetweencertainbudgetsinthetwocountries;butastheelementsofwhichtheyarecomposedalwaysdiffermoreorless，nofaircomparisoncanbeinstitutedbetweenthem。[Thesamedifficultyexists，perhapstoagreaterdegreeatthepresenttime，whenthetaxationofAmericahaslargelyincreased。
—1874。]]
[Footnotem:EvenifweknewtheexactpecuniarycontributionsofeveryFrenchandAmericancitizentothecoffersoftheState，weshouldonlycomeataportionofthetruth。Governmentsdonotonlydemandsuppliesofmoney，buttheycallforpersonalservices，whichmaybelookeduponasequivalenttoagivensum。
WhenaStateraisesanarmy，besidesthepayofthetroops，whichisfurnishedbytheentirenation，eachsoldiermustgiveuphistime，thevalueofwhichdependsontheusehemightmakeofitifhewerenotintheservice。Thesameremarkappliestothemilitia;thecitizenwhoisinthemilitiadevotesacertainportionofvaluabletimetothemaintenanceofthepublicpeace，andhedoesinrealitysurrendertotheStatethoseearningswhichheispreventedfromgaining。Manyotherinstancesmightbecitedinadditiontothese。ThegovernmentsofFranceandofAmericabothlevytaxesofthiskind，whichweighuponthecitizens;butwhocanestimatewithaccuracytheirrelativeamountinthetwocountries？
This，however，isnotthelastofthedifficultieswhichpreventusfromcomparingtheexpenditureoftheUnionwiththatofFrance。TheFrenchGovernmentcontractscertainobligationswhichdonotexistinAmerica，andviceversa。TheFrenchGovernmentpaystheclergy;inAmericathevoluntaryprincipleprevails。InAmericathereisalegalprovisionforthepoor;inFrancetheyareabandonedtothecharityofthepublic。TheFrenchpublicofficersarepaidbyafixedsalary;inAmericatheyareallowedcertainperquisites。InFrancecontributionsinkindtakeplaceonveryfewroads;inAmericauponalmostallthethoroughfares:intheformercountrytheroadsarefreetoalltravellers;inthelatterturnpikesabound。Allthesedifferencesinthemannerinwhichcontributionsareleviedinthetwocountriesenhancethedifficultyofcomparingtheirexpenditure;fortherearecertainexpenseswhichthecitizenswouldnotbesubjectto，orwhichwouldatanyratebemuchlessconsiderable，iftheStatedidnottakeuponitselftoactinthenameofthepublic。]
HencewemustconcludethatitisnolessdifficulttocomparethesocialexpenditurethanitistoestimatetherelativewealthofFranceandAmerica。Iwillevenaddthatitwouldbedangeroustoattemptthiscomparison;forwhenstatisticsarenotbaseduponcomputationswhicharestrictlyaccurate，theymisleadinsteadofguidingaright。Themindiseasilyimposeduponbythefalseaffectationofexactness，whichprevailseveninthemisstatementsofscience，anditadoptswithconfidenceerrorswhicharedressedintheformsofmathematicaltruth。
Weabandon，therefore，ournumericalinvestigation，withthehopeofmeetingwithdataofanotherkind。Intheabsenceofpositivedocuments，wemayformanopinionastotheproportionwhichthetaxationofapeoplebearstoitsrealprosperity，byobservingwhetheritsexternalappearanceisflourishing;
whether，afterhavingdischargedthecallsoftheState，thepoormanretainsthemeansofsubsistence，andtherichthemeansofenjoyment;andwhetherbothclassesarecontentedwiththeirposition，seeking，however，toameliorateitbyperpetualexertions，sothatindustryisneverinwantofcapital，norcapitalunemployedbyindustry。Theobserverwhodrawshisinferencesfromthesesignswill，undoubtedly，beledtotheconclusionthattheAmericanoftheUnitedStatescontributesamuchsmallerportionofhisincometotheStatethanthecitizenofFrance。Nor，indeed，cantheresultbeotherwise。
AportionoftheFrenchdebtistheconsequenceoftwosuccessiveinvasions;andtheUnionhasnosimilarcalamitytofear。AnationplaceduponthecontinentofEuropeisobligedtomaintainalargestandingarmy;th...完整阅读请扫描二维码下载丁香书院APP免费看：
第19章