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AXES may be increased in most republics, because the citizen, who thinks he is paying himself, willingly submits to them, and moreover is generally able to bear their weight through an effect of the nature of the government.

In a monarchy taxes may be increased, because the moderation of the government is capable of procuring riches: it is a recompence, as it were, of the prince for the respect he shews to the laws. In despotic governments they cannot be increased, because there can be no increase of the extremity of slavery.

CAPITATION is more natural to slavery; a duty on merchandizes is more natural to liberty, because it has not so direct a relation to the person.

It is natural in a despotic government for the prince not to give money to his soldiers, or to those belonging to his court; but to distribute lands amongst them, and of course that there should be very few taxes. But if the prince gives money, the most natural tax he can raise, is a capitation, which can never be considerable. For as it is impossible to make different classes of the contributors, because of the abuses that might arise from Rh