At the end of every three months they send this account to the treasurer with the amount of the tax computed at the bottom of it. It is not suspected that the revenue suffers by this confidence.

To oblige every citizen to declare publicly upon oath the amount of his fortune must not, it seems, in those Swiss cantons be reckoned a hardship.

At Hamburg it would be reckoned the greatest. Merchants engaged in the hazardous protects of trade all tremble at the thoughts of being obliged at all to expose the real state of their circumstances. The ruin of their credit and the miscarriage of their projects, they foresee, would too often be the consequence. A sober and parsimonious people, who are strangers to all such projects, do not feel that they have occasion for any such concealment.