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Front Page arrow Titles (by Subject) arrow CHAP. II.: That it is bad Reasoning to say that the Greatness of Taxes is good in its own Nature. - Complete Works, vol. 1 The Spirit of Laws

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CHAP. II.: That it is bad Reasoning to say that the Greatness of Taxes is good in its own Nature. - Charles Louis de Secondat, Baron de Montesquieu, Complete Works, vol. 1 The Spirit of Laws [1748]

Edition used:

The Complete Works of M. de Montesquieu (London: T. Evans, 1777), 4 vols. Vol. 1.

Part of: Complete Works of Montesquieu, 4 vols.

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CHAP. II.

That it is bad Reasoning to say that the Greatness of Taxes is good in its own Nature.

THERE have been instances, in particular monarchies, of petty states, exempt from taxes, that have been as miserable as the circumjacent places which groaned under the weight of exactions. The chief reason of this is, that the petty state can hardly have any such thing as industry, arts, or manufactures, because of its being subject to a thousand restraints from the great state by which it is environed. The great state is blessed with industry, manufactures, and arts; and establishes laws by which those several advantages are procured. The petty state becomes, therefore, necessarily poor, let it pay never so few taxes.

And yet some have concluded, from the poverty of those petty states, that, in order to render the people industrious, they should be loaded with taxes. But it would be a juster inference, that they ought to pay no taxes at all. None live here but wretches who retire from the neighbouring parts to avoid working; wretches, who, disheartened by labour, make their whole felicity consist in idleness.

The effect of wealth in a country is to inspire every heart with ambition: that of poverty is to give birth to despair. The former is excited by labour; the latter is soothed by indolence.

Nature is just to all mankind, and repays them for their industry: she renders them industrious by annexing rewards in proportion to their labour. But, if an arbitrary prince should attempt to deprive people of nature’s bounty, they would fall into a disrelish of industry; and then indolence and inaction must be their only happiness.