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68 and is ign'd by the King, then the whole Nation pays, every Man in proportion to his Revenue or Etate, not according to his Title, which would be aburd. There is no uch thing as an arbitrary Subidy or Poll-Tax, but a real Tax on the Lands, of all which an Etimate was made in the Reign of the famous King William the Third. Land-Tax continues till upon the ame foot, tho' the Revenue of the Lands is increas'd. Thus no one is tyranniz'd over, and every one is eay. The Feet of the Peaants are not bruis'd by wooden Shoes; they eat white Bread, are well cloath'd, and are not afraid of increaing their Stock of Cattle, nor of tiling their Houes, from any Apprehenions that their Taxes will be rais'd the Year following. The annual Income of the Etates of a great many Commoners in England, amounts to two hundred thouand Livres; and yet thee don't think it beneath them to plough the Lands which enrich them, and on which they enjoy their Liberty.

LETTER X.