“Is it not true (said he) that in the occasions of the state, every one should contribute in proportion to his means, after a deduction of his necessary expences? Is it not also true, that a very short man spends less in cloaths than a very tall one? Is it not true that this difference of expence is very considerable, since there is occasion for summer-habits, winter-habits, spring-habits, autumn-habits, country-habits, riding-habits, and I know not how many others? There should be likewise morning and evening habits; but the morning is not known at Babylon. I would therefore have all his Majesty’s subjects measured and taxed each inversely as his stature.... Another consideration of equal weight. A Tax on Batchelors has been talked of; but it was not considered. Money should be raised upon those who are rich enough to be married, and especially upon those who are rich enough to venture upon having children. And therefore married men should be taxed in a ratio compounded of the amount of their capitation and the number of their children. I have in my pocket-book I know not how many projects as good as these, and which I have very luckily devised. Each man has his talents: this is mine: and it is well known how much it is to be prized now-a-days.” At a little distance a Grammarian was making his Observations. “Three languages (said he) are spoken at Babylon: that of the mob: that of the petit maitre; and that of the better sort. The first serves to express in a disagreeable manner, shocking things. With all their judgment, some authors have written in this language, and the Babylonians, with all their niceness, have read them with pleasure. The second is made up of a certain contexture of words without any meaning. You may talk this language a whole day together, and when you have done, it will be found you have said nothing at all. To enter into the character of the idiom, it is essential to talk incessantly without reason, and as far as possible from common sense. The third wants a certain precision; a certain force and certain graces; but it is susceptible of a singular elegance and clearness. It will not perhaps be expressive enough of the flights of the poet or the transports of the musician: but it expresses with admirable ease all the ideas of him who observes, compares, discusses, and seeks the truth. Without doubt, it is the properest language for reasoning; and most unhappily it is the least used for that purpose.”