I see that these aristocratic masses are made upon what is called the principle of direct contribution. Nothing can be a more unequal standard than this. The indirect contribution, that which arises from duties on consumption, is in truth a better standard, and follows and discovers wealth more naturally than this of direct contribution. It is difficult, indeed, to fix a standard of local preference on account of the one, or of the other, or of both, because some provinces may pay the more of either or of both on account of causes not intrinsic, but originating from those very districts over whom they have obtained a preference in consequence of their ostensible contribution. If the masses were independent, sovereign bodies, who were to provide for a federative treasury by distinct contingents, and that the revenue had not (as it has) many impositions running through the whole, which affect men individually, and not corporately, and which, by their nature, confound all territorial limits, something might be said for the basis of contribution as founded on masses. But, of all things, this representation, to be measured by contribution, is the most difficult to settle upon principles of equity in a country which considers its districts as members of a whole. For a great city, such as Bordeaux or Paris, appears to pay a vast body of duties, almost out of all assignable proportion to other places, and its mass is considered accordingly. But are these cities the true contributors in that proportion? No. The consumers of the commodities imported into Bordeaux, who are scattered through all France, pay the import duties of Bordeaux. The produce of the vintage in Guienne and Languedoc give to that city the means of its contribution growing out of an export commerce. The landholders who spend their estates in Paris, and are thereby the creators of that city, contribute for Paris from the provinces out of which their revenues arise. Very nearly the same arguments will apply to the representative share given on account of _direct_ contribution: because the direct contribution must be assessed on wealth, real or presumed; and that local wealth will itself arise from causes not local, and which therefore in equity ought not to produce a local preference.