In the fecond place, we are fo declared in our oppofition to FRENCH power, and so alert in defence of our allies, that they always reckon upon our force as upon their own; and expecting to carry on war at our expence, refufe all reasonable terms of accommodation. Habent fubjectos, tanquam fuos; viles, ut alienos. All the world knows, that the factious vote of the House of Commons, in the beginning of the laft parliament, with the profeffed humour of the nation, made the queen of HUNGARY inflexible in her terms, and prevented that agreement with PRUSSIA, which would immediately have reftored the general tranquillity of EUROPE.

In the third place, we are fuch true combatants, that, when once engaged, we lofe all concern for ourselves and our pofterity, and confider only how we may best annoy the enemy. To mortgage our revenues at so deep a rate, in wars, where we were only acceffaries, was furely the inoft fatal delufion, that a nation, which had any pretenfion to politics and prudence, has ever yet been guilty of. That remedy of funding, if it be a remedy, and not rather a poifon, ought, in all reason, to be reserved, to the last extremity; and no evil, but the greatest and moft urgent, fhould ever induce us to embrace fo dangerous an expedient.

These exceffes, to which we have been carried, are prejudicial, and may, perhaps, in time, become ftill more prejudicial another way, by begetting, as is usual, the oppofite extreme, and rendering us totally careless and fupine with regard to the fate of EUROPE. The ATHENIANS, from the most bustling, intriguing, warlike people of GREECE, finding their error in thrufting themfelves into every quarrel, abandoned all attention to foreign affairs; and in no contest ever took part on either

fide, except by their flatteries and complaifance to the

victor.

Enormous monarchies are, probably, deftructive to human nature; in their progress, in their continuance *, and even in their downfal, which never can be very diftant from their establishment. The military genius, which aggrandized the monarchy, foon leaves the court, the capital, and the center of such a government; while the wars are carried on at a great distance, and intereft fo fmall a part of the state. The ancient nobility, whose affections attach them to their fovereign, live all at court; and never will accept of military employments, which would carry them to remote and barbarous frontiers, where they are distant both from their pleasures and their fortune. The arms of the state, muft, therefore, be entrusted to mercenary ftrangers, without zeal, without attachment, without honour; ready on every occafion to turn them against the prince, and join each defperate malcontent, who offers pay and plunder. This is the neceffary progress of human affairs: Thus human nature checks itself in its airy elevation: Thus ambition blindly labours for the deftruction of the conqueror, of his family, and of every thing near and dear to him. The BOURBONS, trufting to the fupport of their brave, faithful, and affectionate nobility, would push their advantage, without reserve or limitation. Thefe, while fired with glory and emulation, can bear the fatigues and dangers of war; but never would fubmit to languifh in the garrifons of HUNGARY OF LITHUANIA, forgot at court, and facrificed to the intrigues of every minion or miftrefs, who ap

*If the ROMAN empire was of advantage, it could only proceed from this, that mankind were generally in a very diforderly, uncivilized condition, before its eftablishment.

proaches,

proaches the prince. The troops are filled with CRAVATES and TARTARS, HUSSARS and COSSACS; intermingled, perhaps, with a few foldiers of fortune from the better provinces: And the melancholy fate of the ROMAN emperors, from the fame caufe, is renewed over and over again, till the final diffolution of the monarchy.

ESSAY

Of TAXES.

VIII,

HERE is a prevailing maxim, among fome rea

TH

foners, that every new tax creates a new ability in the fubject to bear it, and that each encrease of public burdens encreafes proportionably the industry of the people. This maxim is of such a nature as is most likely to be abused and is so much the more dangerous, as its truth cannot be altogether denied: but it must be owned, when kept within certain bounds, to have fome foundation in reason and experience.

When a tax is laid upon commodities, which are confumed by the common people, the neceffary confequence may seem to be, either that the poor must retrench fomething from their way of living, or raife their wages, fo as to make the burden of the tax fall entirely upon the rich. But there is a third confequence, which often follows upon taxes, namely, that the poor encrease their industry, perform more work, and live as well as before, without demanding more for their labour. Where taxes are moderate, are laid on gradually, and affect not the neceffaries of life, this confequence naturally follows; and it is certain, that fuch difficulties often ferve to excite the industry of a people, and render them more opulent and laborious, than others, who enjoy the greatest advantages. For we may obferve, as a parallel inftance,

that

that the most commercial nations have not always pof feffed the greatest extent of fertile land; but, on the contrary, that they have laboured under many natural difadvantages. TYRE, ATHENS, CARTHAGE, RHODES, GENOA, VENICE, HOLLAND, are ftrong examples to this purpose. And in all history, we find only three inftances of large and fertile countries, which have poffeffed much trade; the NETHERLANDS, ENGLAND, and FRANCE. The two former feem to have been allured by the advantages of their maritime fituation, and the ne ceffity they lay under of frequenting foreign ports, in order to procure what their own climate refused them. And as to FRANCE, trade has come late into that kingdom, and feems to have been the effect of reflection and obfervation in an ingenious and enterprizing people, who remarked the riches acquired by fuch of the neighbouring nations as cultivated navigation and commerce.

The places mentioned by CICERO *, as poffeffed of the greatest commerce in his time, are ALEXANDRIA, COLCHUS, TYRE, SIDON, ANDROS, CYPRUS, PAMPHYLIA, LYCIA, RHODES, CHIOS, BYZANTIUM, LESBOS, SMYRNA, MILETUM, Coos. All these, except ALEXANDRIA, were either fmall islands, or narrow territories. And that city owed its trade entirely to the happiness of its fituation.

Since therefore fome natural neceffities or difadvantages may be thought favourable to induftry, why may not artificial burdens have the fame effect? Sir WILLIAM TEMPLE †, we may obferve, afcribes the industry of the DUTCH entirely to neceffity, proceeding from their natural disadvantages; and illuftrates his doctrine by a striking comparison with IRELAND; "where,"

Epift. ad ATT. lib. ix. ep. 11.

+ Account of the NETHERLANDS, chap. 6.

Lays