uld be considered why he is
obliged to be so; for, as a master, he is generally the most indulgent in
his dominions.
No duty or service is exacted with less rigour than that belonging to a
civil department under government, when it is not connected with
accountability in money; none so rigorous where money is concerned.
How is this to be accounted for, unless it is by shewing that the nature
of the situation admits of giving way to the feelings of humanity in
one case, and not in the other? A few examples will illustrate this
point, which is very important, very well known, but not well
understood.
A clerk in a public office wants, either for health or private business,
or, perhaps, only for amusement, to absent himself from duty; if his
conduct merits any indulgence, and if his request is any way
reasonable, it is immediately granted, though his salary during his
absence may amount to a considerable sum; but he receives the gift
under the form of time, not of money. If the same clerk is in arrear for
taxes to one-twentieth part of the amount, if he does not pay, his
furniture will be seized, and that perhaps by order of the same superior
from whom he obtained the leave of absence from his duty. {89}
The consequences would be fatal if the case were reversed. Supposing
that leave of absence had been refused, and that a remission of taxes
had been granted, the man who remitted the tax would be liable to
suspicion, which he could never do away; the receipt of the revenue
would never be secure, and the clerk, who had demanded a fair
indulgence, would be disgusted and provoked at the refusal.
We cannot, however, alter the nature of things. Taxes cannot be
remitted, in any case, without discretional authority, and that it would
---
{89} Accountability in money may be compared to military discipline,
when on duty. No allowances are to be made for negligence or
deviation from rule. Of this we have lately had a most striking and
memorable example.
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[end of page #104]
be ruinous to the revenue to give, we must, therefore, never expect
that the augmentation of taxes will take place without an increase of
discontent, or, at least, an augmented indifference towards
government.
Perhaps nothing evinces more the general feeling, (even of the
respectable part of society,) with regard to the revenues of the state,
than the disposition to profit by evading the payment of duties
imposed upon articles of consumption.
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