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304 to collect, and so clearly settled, as to leave no opportunity for the collectors to increaie or diminsh them. A portion of the fruits of the earth, a capitation, a ducy of so much per cent, on merchandizes, are the only taxes fuitable to that government.

Merchants in despotic countries ought to have a personal sateguard, to which all due respect should be paid. Without this they would stand no chance in the disputes that might arise between them and the prince s officers.

ITH respect to fiscal punishments, there is one thing very particular, that contrary to the general custom, they are more severe in Europe than in Asia. In Europe not only the merchandizes, but even sometimes the ships and carriages are consiscated; which is never practiced in Asia. This is becaufe in Europe the merchant has judges, who are able to shelter him from oppression; in Asia the despotic judges themselves would be the greatest oppressors. What remedy could a merchant have against a bashaw that was determined to confiscate his merchandizes?

The prince therefore restrains his own power, finding himself under a necessity of acting with some kind of lenity. In Turky they raise only a single duty for the importation of goods, and afterwards the whole country is open to the merchant. Smuggling is not attended with confiscation, or increase of duty. In China they Rh