As to the state, it is, I think, very plain, that, without such a distribution of inhabitants, it would be impossible to levy taxes. For as long as the earth nourishes directly those who are upon her surface, as long as she delivers her fruits into the very hand of him who consumes them, there is no alienation, no occasion for money, consequently no possibility of establishing an extensive taxation, as shall in its place be fully explained, and from this principle is, I imagine, to be deduced the reason, why we find taxation so little known under the feudal form of government. The personal service of the vassals, with their cattle and servants, upon all occasions made the power and wealth of the lords, and their rents were mostly paid in kind. They lived upon their lands, were commonly jealous of one another, and had constant disputes. This was a very good reason to keep them from coming together. Towns were situated round their habitations. These were mostly composed of the few tradesmen and manufacturers that were in the country. The lord’s judge, his fiscal, and his court of record, added to these numbers; law-suits, and the lord’s attendance, brought the vassals frequently together; this gave encouragement to houses of entertainment; and this I take to be the picture of the greatest part of small towns, if we ascend three or four hundred years from the present time. Cities were the residence of bishops. These lords were very independent of the civil government, and had at the same time the principal direction in it. They procured privileges to their cities, and these communities formed themselves by degrees into small republics: taxes here have ever been familiar. The feudal lords seldom appeared there, and the inferior classes of the people enjoyed liberty and ease in these cities only. In some countries of Europe, as in Germany, the principal citizens, in time, became patricians. In France certain offices of public trust sometimes procured nobility to those who bore them, and always consideration. The representatives of the citizens were even admitted into the states, and formed the _tiers êtat_. Elsewhere they received casual marks of distinction from the sovereign, as the Lord Mayor of London does to this day usually receive knighthood. In short, the only dawning of public liberty to be met with during the feudal government, was in the cities; no wonder then if they increased. Upon the discovery of America and the East-Indies, industry, trade, and luxury, were soon introduced in the kingdoms of Spain, France, and England: the grandeur and power of the Hans towns had already pointed out to sovereigns the importance of those objects.