In America the attempt has never been made; for how would such an investigation be possible in a country where society has not yet settled into habits of regularity and tranquillity; where the national government is not assisted by a multitude of agents whose exertions it can command, and direct to one sole end; and where statistics are not studied, because no one is able to collect the necessary documents, or can find time to peruse them? Thus the primary elements of the calculations which have been made in France, cannot be obtained in the Union; the relative wealth of the two countries is unknown: the property of the former is not accurately determined, and no means exist of computing that of the latter. I consent, therefore, for the sake of the discussion, to abandon this necessary term of the comparison, and I confine myself to a computation of the actual amount of taxation, without investigating the relation which subsists between the taxation and the revenue. But the reader will perceive that my task has not been facilitated by the limits which I here lay down for my researches. It cannot be doubted that the central administration of France, assisted by all the public officers who are at its disposal, might determine with exactitude the amount of the direct and indirect taxes levied upon the citizens. But this investigation, which no private individual can undertake, has not hitherto been completed by the French government, or, at least, its results have not been made public. We are acquainted with the sum total of the state; we know the amount of the departmental expenditure; but the expenses of the communal divisions have not been computed, and the amount of the public expenses of France is unknown. If we now turn to America, we shall perceive that the difficulties are multiplied and enhanced. The Union publishes an exact return of the amount of its expenditure; the budgets of the four-and-twenty states furnish similar returns of their revenues; but the expenses incident to the affairs of the counties and the townships are unknown.[173]