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Front Page arrow Titles (by Subject) arrow CHAP. IX.: Of a bad kind of Impost. - Complete Works, vol. 1 The Spirit of Laws

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CHAP. IX.: Of a bad kind of Impost. - 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. IX.

Of a bad kind of Impost.

WE shall here, by the way, take notice of an impost laid in particular countries on the different articles of civil contracts. As these are things subject to very nice disquisitions, a vast deal of knowledge is necessary to make any tolerable defence against the farmer of the revenues, who interprets, in that case, the regulations of the prince, and exercises an arbitrary power over people’s fortunes. Experience has demonstrated that a duty on the paper, on which the deeds are drawn, would be of far greater service.