Chapter LX: Appendix: TO ARTICLES I. AND II.--Taxes upon the Capital Value of Lands, (7)

_Land_, the demand of rent for, how founded, 21. The rent paid
enters into the greater part of all commodities, ib. Generally
produces more food than will maintain the labour necessary to bring
it to market, 61. Good roads and navigable canals equalize
difference of situation, 62. That employed in raising food for men
and cattle regulates the rent of all other cultivated land, 64, 67.
Can clothe and lodge more than it can feed while uncultivated, and
the contrary when improved, 68. The culture of land producing food
creates a demand for the produce of other lands, 73. Produces by
agriculture a much greater quantity of vegetable than of animal
food, 79. The full improvement of, requires a stock of cattle to
supply manure, 93. Cause and effect of the diminution of cottagers,
95. Signs of the land being completely improved, 96. The whole
annual produce, or the price of it, naturally divides itself into
rent, wages, and profit of stock, 106. The usual price of, depends
on the common rate of interest for money, 147. The profits of
cultivation exaggerated by projectors, 154. The cultivation of,
naturally preferred to trade and manufactures, on equal terms, 155.
Artificers necessary to the cultivation of, 156. Was all
appropriated, though not cultivated, by the northern destroyers of
the Roman empire, 157. Origin of the law of primogeniture under the
feudal government, ib. Entails, 158. Obstacles to the improvement
of land under feudal proprietors, ib. Feudal tenures, 159, 160.
Feudal taxation, 161. The improvement of land checked in France, by
the taille, ib. Occupiers of, labour under great disadvantages, ib.
Origin of long leases of, 169. Small proprietors the best improvers
of, 170. Small purchasers of, cannot hope to raise fortunes by
cultivation, ib., 171. Tenures of, in the British American
colonies, 235. Is the most permanent source of revenue, 345. The
rent of a whole country not equal to the ordinary levy upon the
people, ib. The revenue from, proportioned not to the rent, but to
the produce, 346. Reasons for selling the crown lands, ib. The land
tax of Great Britain considered, 348. An improved land-tax
suggested, 349. A land-tax, however equally rated by a general
survey, will soon become unequal, 352. Tithes a very unequal tax,
ib. Tithes discourage improvement, ib.

_Landholders_, why frequently inattentive to their own particular
interests, 106. How they contribute to the annual production of the
land, according to the French agricultural system of political
economy, 275. Should be encouraged to cultivate a part of their own
land, 350.

_Latin language_, how it became an essential part of university
education, 321.

_Law_, the language of, how corrupted, 302. Did not improve into a
science in ancient Greece, 325. Remarks on the courts of justice in
Greece and Rome, ib., 326.

_Law_, Mr. account of his banking scheme for the improvement of
Scotland, 130.

_Lawyers_, why amply rewarded for their labour, 44. Great amount of
their fees, 300.

_Leases_, the various usual conditions of, 349, 350.

_Leather_, restrictions on the exportation of unmanufactured, 271.

_Lectures_ in universities frequently improper for instruction,
320.

_Levity_, the vices of, ruinous to the common people, and therefore
severely censured by them, 332, 333.

_Liberty_, three duties only necessary for a sovereign to attend to
for supporting a system of, 286.

_Lima_, computed number of inhabitants in that city, 233.

_Linen manufacture_, narrow policy of the master manufacturers in,
266.

_Literature_, the rewards of, reduced by competition, 56. Was more
profitable in ancient Greece, ib. The cheapness of literary
education an advantage to the public, 57.

_Loans of money_, the nature of, analysed, 144. The extensive
operation of, ib.

_Locke_, Mr. remarks on his opinion of the difference between the
market and mint prices of silver bullion, 18. His account of the
cause of lowering the rates of interest for money, examined, 145.
His distinction between money and moveable goods, 173.

_Lodgings_, cheaper in London than in any other capital city in
Europe, 49.

_Logic_, the origin and employment of, 322.

_Lotteries_, the true nature of, and the causes of their success,
explained, 45.

_Luck_, instances of the universal reliance mankind have on it, 45.

_Lutherans_, origin and principles of that sect, 339.

_Luxuries_, distinguished from necessaries, 368. Operation of taxes
on, ib. The good and bad properties of taxes on, 380.

M

_Macedon_, Philip of, the superiority that discipline gave his army
over that of his enemies, 294.

_Machines_ for facilitating mechanical operations, how invented and
improved, 4, 5. Are advantageous to every society, 116.

_Madder_, the cultivation of, long confined to Holland by English
tithes, 353.

_Madeira wines_, how introduced into North America and Britain, 204.

_Malt_, reasons for transferring the duties on brewing to, 378.
Distillery, how to prevent smuggling, 377.

_Manufactures_, the great advantages resulting from a division of
labour in, 3. Instances in illustration, 5. Why profits increase in
the higher stages of, 21. Of what parts the gain consists, 22. The
private advantages of secrets in, 25. Peculiar advantages of soil
and situation, ib. Monopolies, ib. Corporation privileges, 26. The
deductions made from labour employed on manufactures, 27. Inquiry
how far they are affected by seasons of plenty and scarcity, 35.
Are not no materially affected by circumstances in the country
where they are carried on, as in the places where they are
consumed, ib. New manufactures generally give higher wages than old
ones, 48. Are more profitably carried on in towns than in the open
country, 53. By what means the prices of, are reduced while the
society continues improving, 103. Instances in hardware, ib.
Instances in the woollen manufacture, 104. What fixed capitals are
required to carry on particular manufactures, 112. Manufactures for
distant sale, why not established in North America, 156. Why
preferred to foreign trade for the employment of a capital, ib.
Motives to the establishment of manufactures for distant sale, 165.
How shifted from one country to another, ib., 166. Natural
circumstances which contribute to the establishment of them, ib.
Their effect on the government and manners of a country, 167. The
independence of artisans explained, 169. May flourish amidst the
ruin of a country, and begin to decay on the return of its
prosperity, 180. Inquiry how far manufactures might be affected by
a freedom of trade, 190. British restraints on manufactures in
North America, 238, 239. The exportation of instruments in,
prohibited, 273. By the principal support of foreign trade, 283.
Require a more extensive market than rude produce of the land, ib.
Were exercised by slaves in ancient Greece, 284. High prices of, in
Greece and at Rome, 285. False policy to check manufactures in
order to promote agriculture, ib. In Great Britain, why principally
fixed in the coal countries, 370.

_Manufacturers_, those thrown out of one business can transfer
their industry to colateral employments, 190. A spirit of
combination among them to support monopolies, 191. Manufacturers
prohibited by old statutes from keeping a shop, or selling their
own goods by retail, 215, 216. The use of wholesale dealers to
manufacturers, 217. An unproductive class of the people, according
to the French agricultural system of political economy, 276. The
error of this doctrine shewn, 280. How manufacturers augment the
revenue of a country, 281.

_Manure_, the supply of, in most places depends on the stock of
cattle raised, 93.

_Maritime countries_, why the first that are civilized and
improved, 9.

_Martial spirit_, how supported in the ancient republics of Greece
and Rome, 329. The want of it now supplied by standing armies, ib.
The establishment of a militia little able to support it, ib.

_Mediterranean sea_, peculiarly favourable for the first attempts
in navigation, 9.

_Meggens_, Mr. his account of the annual importation of gold and
silver into Spain and Portugal, 88. His relative proportion of
each, 89.

_Mercantile system_ explained, 372.

_Mercenary troops_, origin and reason of, 291. The numbers of, how
limited, ib.

_Merchants_, their judgments more to be depended on respecting the
interest of their particular branches of trade, than with regard to
the public interest, 106, 107. Their capitals altogether
circulating, 112. Their dealings extended by the aid of bankers
notes, 121, 124. Customs of, first established to supply the want
of laws, and afterwards admitted as laws, 126. The manner of
negociating bills of exchange, explained, ib. The pernicious
tendency of drawing and redrawing, ib., 127. In what method their
capitals are employed, 147. Their capitals, dispersed and unfixed,
149. The principles of foreign trade examined, 153. Are the best of
improvers when they turn country gentlemen, 167. Their preference
among the different species of trade, how determined, 183. Are
actuated by a narrow spirit of monopoly, 201. The several branches
of the corn trade specified and considered, 215. The government of
a company of, the worst a country can be under, 234. Of London, not
good economists, 253. An unproductive class of men, according to
the present agricultural system of political economy in France,
277. The quick return of mercantile capitals enables merchants to
advance money to government, 386, 387. Their capitals increased by
lending money to the state, 387.

_Mercier_, de la Riviere, M. character of his natural and essential
order of political societies, 282.

_Metals_, why the best medium of commerce, 10. Origin of stamped
coins, 11. Why different metals became the standard of value among
different nations, 16. The durability of, the cause of the
steadiness of their price, 88. On what the quantity of precious
metals in every particular country depends, 100. Restraints upon
the exportation of, 272.

_Metaphysics_, the science of, explained, 323.

_Metayers_, description of the class of farmers so called in
France, 159.

_Methodists_, the teachers among, why popular preachers, 330.

_Methuen_, Mr. translation of the commercial treaty concluded by
him between England and Portugal, 223.

_Mexico_, was a less civilized country than Peru, when first
visited by the Spaniards, 85. Present populousness of the capital
city, 233. Low state of arts at the first discovery of that empire,
ib.

_Militia_, why allowed to be formed in cities, and its formidable
nature, 164. The origin and nature of, explained, 292. How
distinguished from a regular standing army, ib. Must always be
inferior to a standing army, 293. A few campaigns of service may
make a militia equal to a standing army, ib. Instances, 294.

_Milk_, a most perishable commodity, how manufactured for store, 96.

_Mills_, wind and water, their late introduction into England, 105.

_Mines_, distinguished by their fertility or barrenness, 70.
Comparison between those of coal and those of metals, 71. The
competition between, extends to all parts of the world, ib. The
working of, a lottery, 72. Diamond mines not always worth working,
73. Tax paid to the king of Spain from the Peruvian mines, 85. The
discovery of mines not dependent on human skill or industry, 100.
In Hungary, why worked at less expense than the neighbouring ones
in Turkey, 284.

_Mining_, projects of, uncertain and ruinous, and unfit for legal
encouragement, 230.

_Mirabeau_, Marquis de, his character of the economical table, 282.

_Mississippi_ scheme in France, the real foundation of, 130.

_Modus_ for tithe, a relief to the farmer, 353.

_Money_, the origin of, traced, 10. Is the representative of
labour, 13. The value of, greatly depreciated by the discovery of
the American mines, 14. How different metals became the standard
money of different nations, 16. The only part of the circulating
capital of a society, of which the maintenance can diminish their
neat revenue, 116. Makes no part of the revenue of a society, 117.
The term money, in common acceptation, of ambiguous meaning, ib.
The circulating money, in society, no measure of its revenue, 118.
Paper money, ib. Effect of paper on the circulation of cash, ib.,
119. Inquiry into the proportion the circulating money of any
country bears to the annual produce circulated by it, 120. Paper
can never exceed the value of the cash, of which it supplies the
place, in any country, 122. The pernicious practice of raising
money by circulation, explained, 126. The true cause of its
exportation, 139. Loans of, the principles of, analysed, 144.
Monied interest distinguished from the landed and trading interest,
ib. Inquiry into the real causes of the reduction of interest, 145.
Money and wealth synonymous terms in popular language, 173. And
moveable goods compared, ib. The accumulation of, studied by the
European nations, 174. The mercantile arguments for liberty to
export gold and silver, ib. The validity of these arguments
examined, 175. Money and goods mutually the price of each other,
ib. Over-trading causes complaints of the scarcity of money, 176.
Why more easy to buy goods with money, than to buy money with
goods, 177. Inquiry into the circulating quantity of, in Great
Britain, 178. Effect of the discovery of the American mines on the
value of, 181. Money and wealth different things, 182. Bank money
explained, 195. See _Coins_, _Gold_, and _Silver_.

_Monopolies_ in trade or manufactures, the tendency of, 25. Are
enemies to good management, 62. Tendency of making a monopoly, of
colony trade, 251. Countries which have colonies obliged to share
their advantages with many other countries, 260. The chief engine
in the mercantile system, 261. How monopolies derange the natural
distribution of the stock of the society, ib. Are supported by
unjust and cruel laws, 268. Of a temporary nature, how far
justifiable, 316. Perpetual monopolies injurious to the people at
large, ib.

_Montauban_, the inequalities in the predial taille in that
generality, how rectified, 352.

_Montesquieu_, reasons given by him for the high rates of interest
among all Mahometan nations, 40. Examination of his idea of the
cause of lowering the rate of interest of money, 145.

_Morality_, two different systems of, in every civilized society,
332. The principal points of distinction between them, 333. The
ties of obligation in each system, ib. Why the morals of the common
people are more regular in sectaries than under the established
church, ib. The excesses of, how to be corrected, ib.

_Morellet_, M. his account of joint-stock companies, defective, 317.

_Mun_, Mr. his illustration of the operation of money exported for
commercial purposes, 174.

_Music_, why a part of the ancient Grecian education, 324. And
dancing, great amusement among barbarous nations, ib.

N

_Nations_, sometimes driven to inhuman customs, by poverty, 1. The
number of useful and productive labourers in, always proportioned
to the capital stock on which they are employed, 1, 2. The several
sorts of industry seldom dealt impartially by, 2. Maritime nations,
why the first improved, 8. How ruined by a neglect of public
economy, 140. Evidences of the increase of a national capital, 141.
How the expenses of individuals may increase the national capital,
142.

_Navigation_, inland, a great means of improving a country in arts
and industry, 9. The advantages of, 62. May be successfully managed
by joint-stock companies, 317.

_Navigation act of England_, the principal dispositions of, 187.
Motives that dictated, this law, 188. Its political and commercial
tendency, ib. Its consequences, so far as it affected the colony
trade with England, 245. Diminished the foreign trade with Europe,
246. Has kept up high profits in the British trade, ib. Subjects
Britain to a disadvantage in every branch of trade of which she has
not the monopoly, ib., 247.

_Necessaries_ distinguished from luxuries, 368. Operation of taxes
on, ib. Principal necessaries taxed, 369.

_Negro slaves_, why not much employed in raising corn in the
English colonies, 159. Why more numerous on sugar than on tobacco
plantations, ib.

_Nile_, river, the cause of the early improvement of agriculture and
manufactures in Egypt, 9.

O

_Oats_, bread made of, not so suitable to the human constitution as
that made of wheat, 68.

_Ontology_, the science of, explained, 323.

_Oxford_, the professorships there, sinecures, 319.

P

_Paper money_, the credit of, how established, 118. Its operation
explained, ib. Its effect on the circulation of cash, ib., 119.
Promotes industry, ib. Operation of the several banking companies
established in Scotland, 120. Can never exceed the value of the
gold and silver, of which it supplies the place in any country,
122. Consequences of too much paper being issued, ib. The practice
of drawing and redrawing explained, with its pernicious effects,
126. The advantages and disadvantages of paper credit, stated, 131.
Ill effects of notes issued for small sums, 132. Suppressing small
notes renders money more plentiful, ib. The currency of, does not
affect the prices of goods, 133. Account of the paper currency in
North America, 134. Expedient of the government of Pennsylvania to
raise money, 345. Why convenient for the domestic purposes of the
North Americans, 400.

_Paris_ enjoys a little more trade than is necessary for the
consumption of its inhabitants, 138.

_Parish ministers_, evils attending vesting the election of, in the
people, 339.

_Parsimony_ is the immediate cause of the increase of capitals,
138. Promotes industry, ib. Frugal men public benefactors, 140. Is
the only means by which artificers and manufacturers can add to the
revenue and wealth of society, according to the French agricultural
system of political economy, 277.

_Pasture land_, under what circumstances more profitable than
arable land, 62, 63. Why it ought to be inclosed, 63.

_Patronage_, the right of, why established in Scotland, 340.

_Pay_, military, origin and reason of, 291.

_Pennsylvania_, account of the paper currency there, 134. Good
consequences of the government there having no religious
establishment, 332. Derive a revenue from their paper currency,
401.

_People_, how divided into productive and unproductive classes
according to the present French system of agricultural political
economy, 275. The unproductive class greatly useful to the others,
277. The great body of, how rendered unwarlike, 292. The different
opportunities of education in the different ranks of, 328. The
inferior ranks of, the greatest consumers, 375. The luxurious
expenses of these ranks ought only to be taxed, 376.

_Persecution_ for religious opinions, the true cause of, 330.

_Peru_, the discovery of the silver mines in, occasioned those in
Europe to be in a great measure abandoned, 71. These mines yield
but small profit to the proprietors, ib. Tax paid to the king of
Spain from these mines, 85. The early accounts of the splendour and
state of arts, in this country greatly exaggerated, 85, 86. Present
state of, under the Spanish government, 86. The working of the
mines there becomes gradually more expensive, 90. Low state of arts
there when first discovered, 233. Is probably more populous now
than at any former period, ib.

_Philosophy_, natural, the origin and objects of, 322. Moral, the
nature of, explained, ib. Logic, the origin and employment of, ib.

_Physicians_, why amply rewarded for their labour, 43, 44.

_Physics_, the ancient system of, explained, 322.

_Pin-making_, the extraordinary advantage of a division of labour
in this art, 3.

_Plate_ of private families, the melting it down to supply state
exigencies, an insignificant resource, 178. New plate is chiefly
made from old, 225.

_Ploughmen_, their knowledge more extensive than the generality of
mechanics, 53.

_Pneumatics_, the science of, explained, 323.

_Poivre_, M. his account of the agriculture of Chochin-China, 66.

_Poland_, a country still kept in poverty by the feudal system of
its government, 101.

_Political economy_, the two distinct objects and two different
systems of, 173. The present agricultural system of, adopted by
French philosophers, described, 275. Classes of the people who
contribute to the annual produce of the land, ib. How proprietors
contribute, ib. How cultivators contribute, ib. Artificers and
manufacturers unproductive, 276. The unproductive classes
maintained by the others, 277. Bad tendency of restrictions and
prohibitions in trade, 279. How this system is delineated by M.
Quesnai. The bad effects of an injudicious political economy, how
corrected, 280. The capital error in this system pointed out, ib.

_Poll-taxes_, origin of, under the feudal government, 162, 163. Why
esteemed badges of slavery, 362. The nature of, considered, 367.

_Poor_, history of the laws made for the provision of, in England, 57.

_Pope of Rome_, the great power formerly assumed by, 335. His power
how reduced, 337. Rapid progress of the Reformation, 338.

_Population_, riches and extreme poverty equally unfavourable to,
33. Is limited by the means of subsistence, ib., 69.

_Porter_, the proportion of malt used in the brewing of, 376.

_Portugal_, the cultivation of the country not advanced by its
commerce, 171, 172. The value of gold and silver there depreciated
by prohibiting their exportation, 208. Translation of the
commercial treaty concluded in 1703 with England, 223. A large
share of the Portugal gold sent annually to England, ib. Motives
that led to the discovery of a passage to the East round the Cape
of Good Hope, 229. Lost its manufactures by acquiring rich and
fertile colonies, 251.

_Post-office_, a mercantile project, well calculated for being
managed by a government, 344.

_Potatoes_, remarks on, as an article of food, 67. Culture and
great produce of, ib. The difficulty of preserving them the great
obstacle to cultivating them for general diet, 68.

_Poverty_, sometimes urges nations to inhuman customs, 1. Is no
check to the production of children, 33. But very unfavourable to
raising them, ib.

_Poultry_, the cause of their cheapness, 95. Is a more important
article of rural economy in France than in England, ib.

_Pragmatic sanction in France_, the object of, 337. Is followed by
the concordat, ib.

_Preferments_, ecclesiastical, the means by which a national clergy
ought to be managed by the civil magistrate, 335. Alterations in
the mode of electing to them, ib., 337.

_Presbyterian church government_, the nature of, described, 340.
Character of the clergy of, ib., 341.

_Prices_, real and nominal, of commodities, distinguished, 14.
Money price of goods explained, 19. Rent for land enters into the
price of the greater part of all commodities, 21. The component
parts of the price of goods explained, ib. Natural and market
prices distinguished, and how governed, 23, 36. Though raised at
first by an increase of demand, always reduced by it in the result,
314.

_Primogeniture_, origin and motive of the law of succession by,
under the feudal government, 157. In contrary to the real interest
of families, 158.

_Princes_, why not well calculated to manage mercantile projects
for the sake of a revenue, 344.

_Prodigality_, the natural tendency of, both to the individual and
to the public, 138. Prodigal men enemies to their country, 140.

_Produce_ of land and labour the source of all revenue, 136. The
value of, how to be increased, 141.

_Professors in Universities_, circumstances which determine their
merit, 340, 341.

_Profit_, the various articles of gain that pass under the common
idea of, 22. An average rate of, in all countries, 23. Averages of,
extremely difficult to ascertain, 37. Interest of money the best
standard of, ib. The diminution of, a natural consequence of
prosperity, 38. Clear and gross profit distinguished, 40. The
nature of the highest ordinary rate of, defined, ib. Double
interest deemed in Great Britain a reasonable mercantile profit,
ib. In thriving countries low profit may compensate the high wages
of labour, 41. The operation of high profits and high wages
compared, ib. Compensates inconvenience and disgrace, 42. Of stock,
how affected, 46. Large profits must be made from small capitals,
47. Why goods are cheaper in the metropolis than in country
villages, ib. Great fortunes more frequently made by trade in large
towns than in small ones, ib. Is naturally low in rich, and high in
poor countries, 106. How that of the different classes of traders
is raised, 148. Private, the sole motive of employing capitals in
any branch of business, 154. When raised by monopolies, encourage
luxury, 253.

_Projects_, unsuccessful in arts, injurious to a country, 140.

_Property_, passions which prompt mankind to the invasion of, 297.
Civil government necessary for the production of, ib. Wealth a
source of authority, 298.

_Provisions_, how far the variations in the price of, affect labour
and industry, 30, 34, 36. Whether cheaper in the metropolis or in
country villages, 47. The prices of, better regulated by
competition than by law, 60. A rise in the prices of, must be
uniform, to shew that it proceeds from a depreciation of the value
of silver, 102.

_Provisers_, object of the statute of, in England, 337.

_Prussia_, mode of assessing the land-tax there, 351.

_Public works_ and _institutions_, how to be maintained, 302.
Equity of tolls for passage over roads, bridges and canals, 303.
Why government ought not to have the management of turnpikes, 304.
Nor of other public works, 306.

_Purveyance_, a service still exacted in most parts of Europe, 161.

Q

_Quakers of Pennsylvania_, inference from their resolution to
emancipate all their negro slaves, 159.

_Quesnai_, M. view of his agricultural system of political economy,
279. His doctrine generally subscribed to, 282.

_Quito_, populousness of that city, 233.

R

_Reformation_, rapid progress of the doctrines of, in Germany, 338.
In Sweden and Switzerland, ib. In England and Scotland, ib. 339.
Origin of the Lutheran and the Calvinistic sects, ib.

_Regulated companies_. See _Companies_.

_Religion_, the object of instruction in, 330. Advantage the
teachers of a new religion enjoy over those of one that is
established, ib. Origin of persecutions for heretical opinions, ib.
How the zeal of the inferior clergy of the church of Rome is kept
alive, ib. Utility of ecclesiastical establishments, 331. How
united with the civil power, ib., 332.

_Rent_, reserved, ought not to consist of money, 14. But of corn,
ib. Of land, constitutes a third part of the price of most kinds of
goods, 21. An average rate of, in all countries, and how regulated,
23. Makes the first deduction from the produce of labour employed
upon land, 27. The terms of, how adjusted between landlord and
tenant, 60, 61. Is sometimes demanded for what is altogether
incapable of human improvement, 61. Is paid for, and produced, by
land in almost all situations, ib. The general proportion paid for
coal mines, 71. And metal mines, ib. Mines of precious stones
frequently yield no rent, 73. How paid in ancient times, 76. Is
raised, either directly or indirectly, by every improvement in the
circumstances of society, 105. Gross and neat rent distinguished,
115. How raised and paid under feudal governments, 137. Present
average proportion of, compared with the produce of the land, ib.
Of houses distinguished into two parts, 354. Difference between
rent of house and rent of land, 355. Rent of a house the best
estimate of a tenants circumstances, ib.

_Retainers_, under the feudal system of government described, 167.
How the connection between them and their lords was broken, 169.

_Revenue_, the original source of, pointed out, 22. Of a country,
of what it consists, 115. The neat revenue of a society diminished
by supporting a circulating stock of money, 116. Money no part of
revenue, 117. Is not to be computed in money, but in what money
will purchase, ib. How produced, and how appropriated, in the first
instance. 136. Produce of land, ib. Produce of manufactures, ib.
Must always replace capital, ib. The proportion between revenue and
capital regulates the proportion between idleness and industry,
138. Both the savings and the spendings of, annually, consumed, ib.
Of every society, equal to the exchangeable value of the whole
produce of its industry, 184. Of the customs, increase by
drawbacks, 205. Why government ought not to take the management of
turnpikes, to derive a revenue from them, 304. Public works of a
local nature always better maintained by provincial revenues than
by the general revenue of the state, 306. The abuses in provincial
revenues trifling, when compared with those in the revenue of a
great empire, ib. The greater the revenue of the church, the
smaller must be that of the state, 341. The revenue of the state
ought to be raised proportionably from the whole society, 342.
Local expenses ought to be defrayed by a local revenue, 343.
Inquiry into the sources of public revenue, ib. Of the republic of
Hamburgh, ib., 344. Whether the government of Britain could
undertake the management of the bank, to derive a revenue from it,
ib. The post office, a mercantile project, well calculated for
being managed by government, ib. Princes not well qualified to
improve their fortunes by trade, ib. The English East India Company
good traders before they became sovereigns, but each character now
spoils the other, ib. Expedient of the government of Pennsylvania
to raise money, 345. Rent of land the most permanent fund, ib.
Feudal revenues, ib. Of Great Britain, ib. Revenue from land
proportioned not to the rent but to the produce, 346. Reasons for
selling the crown lands, ib., 347. An improved land-tax suggested,
349. The nature and effect of tithes explained, 352. Why a revenue
cannot be raised in kind, 353. When raised in money, how affected
by different modes of valuation, ib. A proportionable tax on houses
the best source of revenue, 355. Remedies for the diminution of,
according to their causes, 374. Bad effects of farming out public
revenues, 381. The different sources of revenue in France, 384. How
expended in the rude state of society, 385.

_Rice_, a very productive article of cultivation, 67. Requires a
soil unfit for raising any other kind of food, ib. Rice countries
more populous than corn countries, 86.

_Riches_, the chief enjoyment of, consists in the parade of, 72, 73.

_Risk_, instances of the inattention mankind pay to it, 45.

_Roads_, good, the public advantages of, 62. How to be made and
maintained, 303. The maintenance of, why improper to be trusted to
private interest, 304. General state of, in France, 305. In China,
ib.

_Romans_, why copper became the standard of value among them, 16.
The extravagant prices paid by them for certain luxuries for the
table accounted for, 92. The value of silver higher among them than
at the present time, ib. The republic of, founded on a division of
land among the citizens, 228. The Agrarian law only executed upon
one or two occasions, ib. How the citizens who had no land
subsisted, ib. Distinction between the Roman and Greek colonies,
ib. The improvement of the former slower than that of the latter,
232. Origin of the social war, 257. The republic ruined by
extending the privilege of Roman citizens to the greater part of
the inhabitants of Italy, 258. When contributions were first raised
to maintain those who went to the wars, 290. Soldiers not a
distinct profession there, 291. Improvement of the Roman armies by
discipline, 294. How that discipline was lost, 295. The fall of the
western empire, how effected, ib. Remarks on the education of the
ancient Romans, 324. Their morals superior to those of the Greeks,
ib. State of law, and forms of justice, 325. The martial spirit of
the people, how supported, 329. Great reductions of the coin
practised by, at particular exigencies, 396.

_Rome_, modern, how the zeal of the inferior clergy of, is kept
alive, 330. The clergy of, one great spiritual army dispersed in
different quarters over Europe, 335. Their power during the feudal
monkish ages similar to that of the temporal barons, 336. Their
power, how reduced, 337.

_Rouen_, why a town of great trade, 138.

_Ruddiman_, Mr. remarks on his account of the ancient price of
wheat in Scotland, 77.

_Russia_, was civilized under Peter the Great by a standing army, 296.

S

_Sailors_, why no sensible inconvenience felt by the great numbers
disbanded at the close of a war, 190.

_Salt_, account of foreign salt imported into Scotland, and of
Scotch salt delivered duty free for the fishery, 288, _Append_. Is
an object of heavy taxation everywhere, 369. The collection of the
duty on, expensive, 380.

_Sardinia_, the land-tax how assessed there, 352.

_Saxon lords_, their authority and jurisdiction as great before the
Conquest as those of the Normans were afterwards, 168.

_Schools_, parochial, observations on, 328.

_Science_ is the great antidote to the poison of enthusiasm and
superstition, 333.

_Scipio_, his Spanish militia rendered superior to the Carthaginian
militia by discipline and service, 294.

_Scotland_, compared with England as to the prices of labour and
provisions, 31. Remarks on the population of the Highlands, 33.
The market rate of interest higher than the legal rate, 37. The
situation of cottagers there described, 49. Apprenticeships and
corporations, 51. The common people of, why neither so strong nor
so handsome as the same class in England, 68. Cause of the frequent
emigrations from, 80. Progress of agriculture there before the
union with England, 93. Present obstructions to better husbandry,
ib., 94. The price of wool reduced by the Union, 99. Operation of
the several banking companies established there, 120. Amount of
the circulating money there before the Union, ib. Amount of the
present circulating cash, 121. Course of dealings in the Scotch
banks ib. Difficulties occasioned by these banks issuing too much
paper, 123. Necessary caution for some time observed by the banks
in giving credit to their customers, with the good effects of it,
124. The scheme of drawing and redrawing adopted by traders, 126.
Its pernicious tendency explained, ib., 127. History of the Ayr
bank. 128. Mr. Law's scheme to improve the country, 130. The prices
of goods in, not altered by paper currency, 133. Effect of the
optional clauses in their notes, ib. Cause of the speedy
establishment of the Reformation there, 339. The disorders
attending popular elections of the clergy there, occasioned the
right of patronage to be established, ib. Amount of the whole
revenue of the clergy, 342.

_Sea service_ and military service by land, compared, 45.

_Sects in religion_, the more numerous, the better for society,
332. Why they generally profess the austere system of morality,
333.

_Self-love_ the governing principle in the intercourse of human
society, 6.

_Servants_, menial, distinguished from hired workmen, 135. The
various orders of men who rank in the former class in reference to
their labour, 136. Their labour unproductive, 280.

_Settlements_ of the poor, brief review of the English laws
relating to, 57. The removals of the poor a violation of natural
liberty, 59. The law of, ought to be repealed, 191.

_Sheep_, frequently killed in Spain for the sake of the fleece and
the tallow, 97. Severe laws against the exportation of them and
their wool, 268.

_Shepherds_, war, how supported by a nation of, 289. Inequality of
fortune among, the source of great authority, 298. Birth and family
highly honoured in nations of shepherds, ib. Inequality of fortune
first began to take place in the age of shepherds, 299. And
introduced civil government, ib.

_Shetland_, how rents are estimated and paid there, 61.

_Silk manufacture_, how transferred from Lucca to Venice, 166.

_Silver_, the first standard coinage of the northern subverters of
the Roman empires, 16. Its proportional value to gold regulated by
law, 17. Is the measure of the value of gold, ib. Mint price of
silver in England, ib. Inquiry into the difference between the mint
and market price of bullion, ib., 18. How to preserve the silver
coin from being melted down for profit, 18. The mines of, in
Europe, why generally abandoned, 71. Evidences of the small profit
they yield to the proprietors in Peru, ib. Qualities for which this
metal is valued, 72. The most abundant mines of, would add little
to the wealth of the world, 73. But the increase in the quantity
of, would depreciate its own value, 74. Circumstances that might
counteract this effect, ib. Historical view of the variations in
the value of, during the four last centuries, ib., 75. Remarks on
its rise in value compared with corn, 76. Circumstances that might
have misled writers in reviewing the value of silver, ib. Corn the
best standard for judging of the real value of silver, 79. The
price of, how affected by the increase of quantity, ib. The value
of, sunk by the discovery of the American mines, 81. When the
reduction of its value from this cause appears to have been
completed, ib. Tax paid from the Peruvian mines to the king of
Spain, 85. The value of silver kept up by an extension of the
market, ib. Is the most profitable commodity that can be sent to
China, 86. The value of, how proportioned to that of gold before
and after the discovery of the American mines, 89. The quantity
commonly in the market in proportion to that of gold probably
greater than their relative values indicate, ib. The value of,
probably rising, and why, 90, 91. The opinion of a depreciation of
its value not well founded, 100. The real value of, degraded by the
bounty on the exportation of corn, 207.

_Sinking fund_ in the British finances explained, 389. Is
inadequate to the discharge of former debts, and almost wholly
applied to other purposes, 391. Motives to the misapplication of
it, ib., 392.

_Slaves_, the labour of, dearer to the masters than that of
freemen, 53. Under feudal lords, circumstances of their situation,
159. Countries where this order of men still remains, ib. Why the
service of slave is preferred to that of freemen, ib. Their labour
why unprofitable, ib. Causes of the abolishing of slavery
throughout the greater part of Europe, 160. Receive more protection
from the magistrate in an arbitrary government than in one that is
free, 241. Why employed in manufactures by the ancient Grecians,
284. Why no improvements are to be expected from them, ib.

_Smuggling_, a tempting, but generally a ruinous employment, 46.
Encouraged by high duties, 373. Remedies against, 374. The crime
of, morally considered, 381.

_Society_, human, the first principles of, 6.

_Soldiers_, remarks on their motives for engaging in the military
line, 45. Comparison between the land and sea service, ib. Why no
sensible inconvenience felt by the disbanding of great numbers
after a war is over, 190. Reason of their first serving for pay,
291. How they became a distinct class of the people, 292. How
distinguished from the militia, ib. Alteration in their exercise
produced by the invention of fire-arms, ib.

_South Sea company_, amazing capital once enjoyed by, 311.
Mercantile and stock-jobbing projects of, 312. Assiento contract,
ib. Whale fishery, ib. The capital of, turned into annuity stock,
ib., 388.

_Sovereign_ and _trader_, inconsistent characters, 344.

_Sovereign_, three duties only necessary for him to attend to for
supporting a system of natural liberty, 286. How he is to protect
the society from external violence, 289, 296. And the members of it
from the injustice and oppression of each other, 297. And to
maintain public works and institutions, 302.

_Spain_, One of the poorest countries in Europe, notwithstanding
its rich mines, 101. Its commerce has produced no considerable
manufactures for distant sale, and the greater part of the country
remains uncultivated, 171, 172. Spanish mode of estimating their
American discoveries, 173. The value of gold, and silver there
depreciated by laying a tax on the exportation of them, 208.
Agriculture and manufactures there discouraged by the redundancy of
gold and silver, ib., 209. Natural consequences that would result
from taking away this tax, ib. The real and pretended motives of
the court of Castile for taking possession of the countries
discovered by Columbus, 230. The tax on gold and silver, how
reduced, ib. Gold the object of all the enterprises to the new
world, ib. The colonies of, less populous than those of any other
European nation, 232, 233. Asserted an exclusive claim to all
America, until the miscarriage of their invincible armada, ib.
Policy of the trade with the colonies, 236. The American
establishments of, effected by private adventurers, who received
little beyond permission from the government, 242. Lost its
manufactures by acquiring rich and fertile colonies, 251. The
alcavala tax there explained, 381. The ruin of the Spanish
manufactures attributed to it, ib.

_Speculation_, a distinct employment in improved society, 5.
Speculative merchants described, 47.

_Stage_, public performers on, paid for the contempt attending their
profession, 44. The political use of dramatic representations, 334.

_Stamp duties_ in England and Holland, remarks on, 363, 364, 365.

_Steel-bow_ tenants in Scotland, what, 160.

_Stock_, the profits raised on, in manufactures, explained, 20. In
trade, an increase of, raises wages, and diminishes profit, 36.
Must be larger in a great town than in a country village, 37.
Natural consequences of a deficiency of stock in new colonies, 38.
The profits on, little affected by the easiness or difficulty of
learning a trade, 43. But by the risk or disagreeableness of the
business, 46. Stock employed for profit sets into motion the
greater part of useful labour, 106. No accumulation of, necessary
in the rude state of society, 111. The accumulation of, necessary
to the division of labour, ib. Stock distinguished into two parts,
112. The general stock of a country or society explained, 113.
Houses, ib. Improved land, ib. Personal abilities, ib. Money and
provisions, 114. Raw materials and manufactured goods, ib. Stock of
individuals, how employed, 115. Is frequently buried or concealed
in arbitrary countries, ib. The profits on, decrease in proportion
as the quantity increases, 137. On what principles stock is lent
and borrowed at interest, 144. That of every society divided among
different employments, in the proportion most agreeable to the
public interest, by the private views of individuals, 260. The
natural distribution of, deranged by monopolizing systems, 261.
Every derangement of, injurious to the society, 262. Mercantile, is
barren and unproductive, according to the French agricultural
system of political economy, 277. How far the revenue from, is an
object of taxation, 357. A tax on, intended under the land-tax,
358.

_Stockings_, why cheaply manufactured in Scotland, 49. When first
introduced into England, 104.

_Stone quarries_, their value depends on situation, 69, 74.

_Stones_, precious, of no use but for ornament, and how the price
of, is regulated, 73. The most abundant mines, would add little to
the wealth of the world, ib.

_Subordination_, how introduced into society, 297. Personal
qualifications, ib. Age and fortune, ib. Birth, 298. Birth and
fortune two great sources of personal distinction, ib.

_Subsidy_, old, in the English customs, the drawbacks upon, 203.
Origin and import of the term, 372.

_Sugar_, a very profitable article of cultivation, 66, 159.
Drawbacks on the importation of, from England, 204. Might be
cultivated by the drill-plough, instead of all hand-labour by
slaves, 241. A proper subject for taxation, as an article sold at
monopoly price, 378.

_Sumptuary laws_, superfluous restraints on the common people, 142.

_Surinam_, present state of the Dutch colony there, 234.

_Switzerland_, establishment of the Reformation in Berne and Zurich,
338. The clergy there zealous and industrious, 342. Taxes how paid
there, 359, 363.

T

_Taille_, in France, the nature of that tax, and its operation,
explained, 161.

_Talents_, natural, not so various in different men as is supposed, 7.

_Tartars_, their manner of conducting war, 289. Their invasions
dreadful, ib.

_Tavernier_, his account of the diamond mines of Golconda and
Visiapour, 73.

_Taxes_, the origin of, under the feudal government, 162. The
sources from whence they must arise, 347. Unequal taxes, ib. Ought
to be clear and certain, ib. Ought to be levied at the times most
convenient for payment, ib. Ought to take as little as possible out
of the pockets of the people more than is brought into the public
treasury, 348. How they may be made more burdensome to the people
than beneficial to the sovereign, ib. The land-tax of Great
Britain, ib. Land-tax of Venice, 349. Improvements suggested for a
land-tax, ib. Mode of assessing the land-tax in Prussia, 351.
Tithes a very unequal tax, and a discouragement to improvement,
352. Operation of tax on house rent, payable by the tenant, 354. A
proportionable tax on houses the best source of revenue, 355. How
far the revenue from stock is a proper object of taxation, 357.
Whether interest of money is proper for taxation, ib. How taxes are
paid at Hamburgh, 339. In Switzerland, ib. Taxes upon particular
employments, ib. Poll-taxes, 362. Taxes badges of liberty, ib.
Taxes upon the transfer of property, 362. Stamp duties, 363. On
whom the several kinds of taxes principally fall, 364. Taxes upon
the wages of labour, 365. Capitation taxes, 367. Taxes upon
consumable commodities, 368. Upon necessaries, ib. Upon luxuries,
ib. Principal necessaries taxed, 369. Absurdities in taxation, 370.
Different parts of Europe very highly taxed, ib. Two different
methods of taxing consumable commodities, ib. Sir Matthew Decker's
scheme of taxation considered, 371. Excise and customs, ib.
Taxation sometimes not an instrument of revenue, but of monopoly,
373. Improvements of the customs suggested, 374. Taxes paid in the
price of a commodity little adverted to, 379, 380. On luxuries, the
good and bad properties of, ib. Bad effects of farming them out,
383. How the finances of France might be reformed, 384. French and
English taxations compared, ib. New taxes always generate
discontent, 391, 392. How far the British system of taxation might
be applicable to all the different provinces of the empire, 397.
Such a plan might speedily discharge the national debt, 399.

_Tea_, great importation and consumption of that drug in Britain,
86.

_Teachers in Universities_, tendency of endowments to diminish
their application, 319. The jurisdictions to which they are subject
little calculated to quicken their diligence, ib. Are frequently
obliged to gain protection by servility, ib. Defects in their
establishments, ib., 320. Teachers among the ancient Greeks and
Romans superior to those of modern times, 326. Circumstances which
draw good ones to, or drain them from, the universities, 340. Their
employment naturally renders them eminent in letters, 341.

_Tenures_, feudal, general observations on, 137. Described, 157.

_Theology_, monkish, the complexion of, 323.

_Thoulouse_, salary paid to counsellor or judge in the parliament
of, 301.

_Tin_, average rent of the mines of in Cornwall, 71. Yield a
greater profit to the proprietors than the silver mines of Peru,
ib., 72. Regulations under which tin mines are worked, ib.

_Tobacco_, the culture of, why restrained in Europe, 66. Not so
profitable an article of cultivation in the West Indies as sugar,
ib. The amount and course of the British trade with, explained,
153. The whole duty upon, drawn back on exportation, 204.
Consequences of the exclusive trade Britain enjoys with Maryland
and Virginia in this article, 244.

_Tolls_, for passage over roads, bridges, and navigable canals, the
equity of, shewn, 303. Upon carriages of luxury, ought to be higher
than upon carriages of utility, ib. The management of turnpikes
often an object of just complaint, 304. Why government ought not to
have the management of turnpikes, ib., 379.

_Tonnage_ and _poundage_, origin of those duties, 372.

_Tontine_ in the French finances, what, with the derivation of the
name, 390.

_Towns_, the places where industry is most profitably exerted, 53.
The spirit of combination prevalent among manufacturers, ib., 54.
According to what circumstances the general character of the
inhabitants as to industry is formed, 137. The reciprocal nature of
the trade between them and the country explained, 155. Subsist on
the surplus produce of the country, ib. How first formed, 156. Are
continual fairs, ib. The original poverty and servile state of the
inhabitants of, 162. Their early exemptions and privileges, how
obtained, ib. The inhabitants of, obtained liberty much earlier
than the occupiers of land in the country, 163. Origin of free
burghs, ib. Origin of corporations, ib. Why allowed to form
militia, 164. How the increase and riches of commercial towns
contributed to the improvement of the countries to which they
belonged, 167.

_Trade_, double interest deemed a reasonable mercantile profit in,
40. Four general classes of, equally necessary to, and dependent
on, each other, 147. Wholesale, three different sorts of, 151. The
different returns of home and foreign trade, ib. The nature and
operation of the carrying trade examined, 152. The principles of
foreign trade examined, 153. The trade between town and country
explained, 155. Original poverty and servile state of the
inhabitants of towns under feudal government, 162. Exemptions and
privileges granted to them, ib. Extension of commerce by rude
nations selling their own raw produce for the manufactures of more
civilised countries, 165. Its salutary effects on the government
and manners of a country, 167. Subverted the feudal authority, 168.
The independence of tradesmen and artizans explained, 169. The
capitals acquired by, very precarious, until some part has been
realised by the cultivation and improvement of land, 172.
Over-trading, the cause of complaints of the scarcity of money,
176. The importation of gold and silver not the principal benefit
derived from foreign trade, 181. Effect produced in trade and
manufactures by the discovery of America, ib. And by the discovery
of a passage to the East Indies round the Cape of Good Hope, ib.
Error of commercial writers in estimating national wealth by gold
and silver, 182. Inquiry into the cause and effect of restraints
upon trade, ib. Individuals, by pursuing their own interest,
unknowingly promote that of the public, 184. Legal regulations, of
trade unsafe, ib. Retaliatory regulations between nations, 189.
Measures for laying trade open ought to be carried into execution
slowly, 191. Policy of the restraints on trade between France and
Britain considered, 192. No certain criterion to determine on which
side the balance of trade between two countries turns, ib. Most of
the regulations of, founded on a mistaken doctrine of the balance
of trade, 199. Is generally founded on narrow principles of policy,
201. Drawbacks of duties, 203. The dealer who employs his whole
stock on one single branch of business has an advantage of the same
kind with the workman who employs his whole labour on a single
operation, 216. Consequences of drawing it from a number of small
channels into one great channel, 249. Colony trade, and the
monopoly of that trade distinguished, 250. The interest of the
consumer constantly sacrificed to that of the producer, 274.
Advantages attending a perfect freedom of, to landed nations,
according to the present agricultural system of political economy
in France, 278. Origin of foreign trade, 279. Consequences of high
duties and prohibitions in landed nations, ib. How trade augments
the revenue of a country, 281. Nature of the trading intercourse
between the inhabitants of towns and those of the country, 285.

_Trades_, cause and effect of the separation of, 3. Origin of, 7.

_Transit duties_ explained, 379.

_Travelling_ for education, summary view of the effects of, 324.

_Treasures_, why formerly accumulated by princes, 180.

_Treasure-trove_, the term explained, 115. Why an important branch
of revenue under the ancient feudal governments, 385.

_Turkey company_, short historical view of, 308.

_Turnpikes_. See _Tolls_.

_Tithes_, why an unequal tax, 352. The levying of, a great
discouragement to improvements, ib. The fixing a modus for,
a relief to the farmer, 353.

V

_Value_, the term defined, 12.

_Vedius Pollio_, his cruelty to his slaves checked by the Roman
emperor Augustus, which could not have been done under the
republican form of government, 241.

_Venice_, origin of the silk manufacture in that city, 166. Traded
in East India goods before the sea track round the Cape of Good
Hope was discovered, 228, 229. Nature of the land-tax in that
republic, 349.

_Venison_, the price of, in Britain, does not compensate the
expense of a deer park, 94.

_Vicesima hereditatum_ among the ancient Romans, the nature of,
explained, 363.

_Villages_, how first formed, 156.

_Villenage_, probable cause of the wearing out of that tenure in
Europe, 160, 161.

_Vineyard_, the most profitable part of agriculture, both among
the ancients and moderns, 65. Great advantages derived from
peculiarities of soil in, ib.

_Universities_, the emoluments of the teachers in, how far calculated
to promote their diligence, 319. The professors at Oxford have
mostly given up teaching, ib. Those in France subject to
incompetent jurisdictions, ib. The privileges of graduates
improperly obtained, 320. Abuse of lectureships, ib. The discipline
of, seldom calculated for the benefit of the students, ib. Are in
England more corrupted than the public schools, 321. Original
foundation of, ib. How Latin became an essential article in
academical education, ib. How the study of the Greek language was
introduced, ib., 322. The three great branches of the Greek
philosophy, ib. Are now divided into five branches, ib. The monkish
course of education in, 323. Have not been very ready to adopt
improvements, ib. Are not well calculated to prepare men for the
world, 324. How filled with good professors or drained of them,
340. Where the worst and best professors are generally to be met
with, ib., 341.--See _Colleges_ and _Teachers_.

W

_Wages_ of labour, how settled between masters and workmen, 27.
The workmen generally obliged to comply with the terms of their
employers, ib. The opposition of workmen outrageous, and seldom
successful, 28. Circumstances which operate to raise wages, ib.
The extent of wages limited by the funds from which they arise,
ib. Why higher in North America than in England, ib. Are low in
countries that are stationary, ib. Not oppressively low in Great
Britain, 30. A distinction made here between the wages in summer
and in winter, 31. If sufficient in dear years, they must be ample
in seasons of plenty, ib. Different rates of, in different places,
ib. Liberal wages encourage industry and propagation, 33. An
advance of, necessarily raises the price of many commodities, 36.
An average of, not easily ascertained, 37. The operation of high
wages and high profits compared, 41. Causes of the variations of,
in different employments, ib. Are generally higher in new, than in
old trades, 48, 57. Legal regulations of, destroy industry and
ingenuity, 59, 60. Natural effect of a direct tax upon, 365.

_Walpole_, Sir Robert, his excise scheme defended, 375.