in such a system; I mean human power, which, with our institutions, is also a disposable commodity, both in its working and results, and must therefore be subject likewise to direct taxation. If, however, the system of direct taxation (to which we are reduced) is not unjustly condemned as the worst and clumsiest of all financial systems, we must not forget that the government, whose activity we have so narrowly circumscribed, does not stand in need of such abundant sources of revenue, and that the State which has no peculiar interest of its own, apart from those of its citizens, will be more certainly assured of support from a free and therefore prosperous nation.
As the administration of financial affairs may create obstacles to the practical application of the principles we have urged, this is still more to be feared as regards the internal arrangements of the political constitution. That is, some means must be provided to connect the governing and governed classes of the nation together,—to secure the former in the possession of the power confided to them, and the latter in the enjoyment of what freedom remains after this necessary deduction. Different methods have been adopted in different States for this purpose: in some, it has been sought to strengthen the physical power of the government (a plan somewhat perilous for freedom); in others, the accomplishment of this end has been attempted by bringing contending and counterbalancing forces into opposition; and in others, by diffusing throughout the nation a spirit favourable to the constitution. The last method we have
from agriculture, but also from industry and commerce, since in this way the unproductive expenditure is lessened and commodities become cheaper. In order, then, not to disturb industry and activity, the pure products alone should be taxed, and there should be but one tax, and that upon the land. See Quesnay's 'Tableau Economique,' 1758; Adam Smith's 'Wealth of Nations,' passim; Hume's 'Essays and Treatises on Several Subjects,' London, 1753, vol. iv. p. 8, etc.
