“Perhaps the meddling would be saved by the government taking the articles of luxury themselves, instead of taking money upon them. But they would need large warehouses for all the strange things that would be gathered in; and they must turn merchants. I wonder whether that plan has ever been tried?” “Yes, in China. The Sun of the Celestial Empire took his taxes in kind,— chiefly in food.” “And so became a great rice-merchant.” “And agriculture was improved to a prodigious degree.” “Improved! then I suppose there would be a great increase of whatever good things your government might choose to levy?” “Up to a certain point, taxation of every kind acts as a stimulus. But that point is easily and usually passed. The necessity of answering the calls of the state rouses men’s industry and invention; and if the taxation continue moderate, the people may be gainers, on the whole, by the stimulus. But if the burden grows heavier as men’s exertions increase, they not only lose heart, but that which should produce future wealth goes to be consumed without profit; and the means of further improvement are taken away.” “Ah! how often,” exclaimed M. Verblanc, “have the late rulers of France been told that taxation takes from the people, not only the wealth which is brought into the treasury, and the cost of collecting it, but all the values of which it obstructs the creation! How often were they exhorted to look at Holland, and take warning!” “There is a case _apropos_ to what we are writing. Down with it! ‘What country could compare itself with Holland, when Holland was the empress of commerce, and the nursing mother of wealth? What befell her? Her industry slackened, her traffic declined, her wealth wasted, and she knew, at length, the curse of pauperism. Why? Her own committees of investigation have declared that this change is owing to the devouring taxation, which, not content with appropriating her revenue, next began to absorb her capital. First, the creation of values was limited; then it was encroached upon; and from that day has Holland been sliding from her pre-eminence. From the very nature of the decline, it must proceed with accelerated speed, if it be not vigorously checked; so that Holland seems all too likely to forfeit her place among the nations.’—Will that do, Marie?” “O yes; but you must give two or three more examples. At least, when I wrote themes at school, I was bidden to give always three examples.” “With all my heart. It would be but too easy to find three times three. What next, sir? Spain?”