So many philosophical works have been written on the nature of impost, that we need say very little about it here. It is true that nothing is less philosophical than this subject; but it may enter into moral philosophy by representing to a superintendent of finances or to a Turkish teftardar that it accords not with universal morals to take his neighbor's money; and that all receivers and custom-house officers and collectors of taxes are cursed in the gospel. Cursed as they are, it must, however, be agreed that it is impossible for society to subsist unless each member pays something towards the expenses of it; and as, since every one ought to pay, it is necessary to have a receiver, we do not see why this receiver is to be cursed and regarded as an idolater. There is certainly no idolatry in receiving money of guests to-day for their supper. In republics, and states which with the name of kingdoms are really republics, every individual is taxed according to his means and to the wants of society. In despotic kingdoms--or to speak more politely--in monarchical states, it is not quite the same--the nation is taxed without consulting it. An agriculturist who has twelve hundred livres of revenue is quite astonished when four hundred are demanded of him. There are several who are even obliged to pay more than half of what they receive. The cultivator demands why the half of his fortune is taken from him to pay soldiers, when the hundredth part would suffice. He is answered that, besides the soldiers, he must pay for luxury and the arts; that nothing is lost; and that in Persia towns and villages are assigned to the queen to pay for her girdles, slippers, and pins. He replies that he knows nothing of the history of Persia, and that he should be very indignant if half his fortune were taken for girdles, pins, and shoes; that he would furnish them from a better market, and that he endures a grievous imposition. He is made to hear reason by being put into a dungeon, and having his goods put up to sale. If he resists the tax-collectors whom the New Testament has damned, he is hanged, which renders all his neighbors infinitely accommodating. Were this money employed by the sovereign in importing spices from India, coffee from Mocha, English and Arabian horses, silks from the Levant, and gew-gaws from China, it is clear that in a few years there would not remain a single sous in the kingdom. The taxes, therefore, serve to maintain the manufacturers; and so far what is poured into the coffers of the prince returns to the cultivators. They suffer, they complain, and other parts of the state suffer and complain also; but at the end of the year they find that every one has labored and lived some way or other.