proportion to his gain. It is in reality no more than a part of that gain which he is obliged to give up in order to get the rest.

It seems impossible to imagine a more equitable method of raising a tax.

When the toll upon carriages of luxury upon coaches, post-chaises, etc., is made somewhat higher in proportion to their weight than upon carriages of necessary use, such as carts, waggons, etc., the indolence and vanity of the rich is made to contribute in a very easy manner to the relief of the poor, by rendering cheaper the transportation of heavy goods to all the different parts of the country.

When high roads, bridges, canals, etc., are in this manner made and supported by the commerce which is carried on by means of them, they can be made only