70 PUBLIC REVENUE. vices of the people are exacted unmercifully, and without thank^ or leward. In Java a direct tax is imposed an Jjsheries. Ex- tensive tracts of country along the sea side, consist- ing of salt marshes, and little inlets of the sea, have been converted into fish-ponds, in which are bred the ordinary sea fish in great quantities. The so- vereign claims a proprietary right in the greater number of these fish- ponds, and derives a large re- venue from farming them. Taxes on consumption in these countries are but of comparatively recent introduction, and, per- haps, have been owing chiefly to the example of the Chinese. A direct tax is a plain mode of levying a revenue, but an indirect impost a less obvious one. The first attempt to tax foreign commerce is in making a monopoly of it, and the principle is still ndhered to in most of the native governments of the Archipelago. The petty prince must have the refusal of the stranger's cargo, or such parts of it as may suit his fancy ; he barters his goods in return, and it is only through favour or forbearance that the foreign merchant is permitted to trade with private persons. Buying cheap and selling dear are gross expedients which readily occur, but the wisdom of encouraging trade by moderate imposts, of which the result would be a much ampler reve- nue to the sovereign, implies a refinement and fore- thought of which the rude understandings of the'
