The general contribution, which I have propofed, is equally laid on the poor as on the rich, the former being equally capable of paying it, and that certainly with more cafe to themselves, by being accustomed to ordinary labour. Nevertheless the rich (it may be faid) ought to contribute more than the poor, on account of the fuperior advantages which accrue to them by their affociation with the poor in one well regulated political body. The fuperior advantages I fpeak of are-1ft, The perfonal ease or exemption from labour, which their riches may always procure to them in fuch a fociety and fecondly the effectual fecurity of their property, or wealth, procured in Frankpledge, or " Maxima fecuritas," by the equal exertion of perfons, who have no property, and by an equal risque, also of their lives, in case of actual danger. So that it seems clearly reasonable and just, that the rich

and higher ranks of citizens should contribute more to the publick revenue, than the poor; but in what proportion is rather difficult to determine; though it may be readily answered, that the quantity of riches fhould, in due proportion, determine the quantity of contribution; yet this cannot be done without a general tax on property, which, as experience teaches us, is liable to many inconveniences; fo that even the antient and ordinary tax of tithes to the clergy is deemed grievously inconvenient, on account of the difficulties, disputes, quarrels, and vexations, which too frequently happen, as well in compounding for them as in the collection of them in kind. The only expedient, therefore, which I am able to devife, at prefent, for procuring a larger contribution from the rich, is a tax on pride and indolence; a tax which, though it will not produce in exact proportion to the property of

the wealthy, will nevertheless most certainly obtain from the wealthy and luxurious a contribution exactly proportionate to whatever pride and indolence may be occafioned by the fuperfluous wealth of the community: and in aid to this tax on fuperfluous wealth, the affluence likewife of the more useful members of fociety, whofe employments procure them a more profitable reward than they could obtain by ordinary labour, might be made to yield a reafonable addition to the revenue in confideration of their fuperior abilities to contribute, which men of this refpectable clafs certainly have.

TAX

TAX on PRIDE and INDOLENCE, and on Perfons who have fuperior Emoluments above the ordinary Clafs of Labourers,

THOUGH labour is the common lot of man, according to the divine fentence, or penal judgment, denounced against our first male parent,-" In the fweat of

thy face fhalt thou eat bread, till thou return into the ground," &c. Gen. iii, 19. and though an apostle also has declared, that if any would not work

neither should be eat," yet many perfons there are, in every community, who by fome means or other feem to be exempted from the neceffity of personal labour, the ordinary condition of human life! How this may be accounted for, and reconciled with the divine decree, is ftated more at large in my tract on the Law of Nature, and Principles of Action

in

in Man, p. 21-30. Nothing, therefore, according to natural religion, can be more reasonable and just, or more confiftent also, according to the second foundation of law, with the revealed will of God in the holy fcriptures, than that all perfons who have wealth fufficient to purchase an exemption from this ordinary lot of man, fhould be required to contribute in a larger proportion to the exigencies of the community, than perfons who depend on their daily labour for their daily bread. And this additional contribution may very eafily be levied, without making any other additional object of taxation than what I have already proposed to be the fingle article of general contribution, viz. the two tenths of ordinary labour : let a redemption of the general tax of fixty-two days' contribution, viz. two tenths of ordinary labour be required at the rate of double, or, if neceffary, of a triple