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。
　　______
　　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。