In every case almost, where the subjects have rebelled against their sovereign, or where they have abandoned their country to its enemies, the discontents have been occasioned by taxes that were either too heavy, imprudently laid on, or rigorously levied. Sometimes the manner of laying on the tax has given the offence; sometimes its nature, and sometimes its amount. The revolution in England, in Charles the first's time, began about the manner of levying a tax. The revolution of the American colonies began in the same way; and it is generally at the manner that nations enjoying a certain degree of freedom make objection. The excise had very nearly proved fatal to the government of this country, as the stamp duties did to that of France, and as the general amount and enormity of taxes did to the Western Empire. {87} --- {87} The system of taxation was ill understood amongst the Romans, and its execution, under a military government, is always severe. The Romans were so tormented, at last, that they lost all regard for their country. Taxes seem to be the price we pay for the con-[end of page #102] stitution we live under, and as they increase, the value of the purchase lessens. The difference between value paid, and value received, constitutes the advantage or loss of every bargain. -=- Perhaps the chief motive for submitting to the difficulties, the oppressions, and the burthens, which people submit to under republican forms of government arises in deception. They seem to be paying taxes to themselves, and for themselves, when, in reality, they are not doing so any more than under a monarchy, where the taxes, in proportion to the service done, are generally less than in a republic.{88} --- {88} America is an exception, but then there is no similarity between the United States and any other country in the world. Their existence, as an independent country, is only of twenty-five years standing; they have had no wars during that time, and the revolutionary war cost little in actual money. The comparison between the states and other nations will not hold, but, if we compare the expense of their government now, and when under the British, it will be found they pay near thirty times as much; and, even allowing their population to have risen one-half, they still pay proportionately twenty times as much. Their revenue now amounts to 16,000,000 of dollars. The public expense, in 1795, when they revolted, was about 350,000 dollars. -=- This was the case in Holland and Venice. In England, the first great increase of taxes took place under the long Parliament and Commonwealth.