that de-

---
{95} This is liable to some exceptions. Natural genius may make a
man excel; but, even then, it is ten to one if he is not compelled to
labour in order to get bread, in place of trying to obtain fame. It was
thus the great Dr. Johnson, with a genius that might have procured
him immortal fame, drudged, during life, on weekly or daily labours,
which will soon be forgotten. Even his dictionary, wonderful as it is
for a single man, is not worthy of the English nation, and Johnson's
name is little known beyond the limits of his own country. His genius
was great, but his labours were little. His mind was in fetters; it was
Sampson grinding at the mill to amuse the Philistines; not Sampson
slaying lions, and putting to flight armies.
-=-

[end of page #113]

scription, from the markets in poorer countries. If all other countries
are poorer; and the taxes lower; it has a tendency to shut it out from all
the markets in the world.

An operation, that, at the same time that it renders people less happy,
less contented, and more indifferent to the fate of their country, and at
the same time tends to shut them out from foreign markets, is certainly
very hurtful to any country, but particularly so to one, the greatness of
which is founded on manufactures and commerce.

It would be useless to enlarge on so self-evident a consequence; yet,
even in this case, we shall find something of that mixture of good,
along with the bad, which is to be found in all human things.

As exertion originates in necessity or want, which it removes, taxation
has the effect of prolonging the operation of necessity, after it would
otherwise have ceased, and of rendering its pressure greater than it
otherwise would be; the consequence of this is a greater and larger
continued exertion on the part of those who have to pay the taxes.
Human exertion, either in the way of invention or of industry, is like a
spring that is pressed upon, and gains strength according to the
pressure, until a certain point, when it gives way entirely.

Those investigators, who have calculated the effect of such and such a
degree of taxation, of national debt, &c. have all erred, in not making
any, or a sufficient, allowance for the action of this elastic power. Mr.
Hume and Mr. Smith, certainly, both of them, men of profound
research, have erred completely in this. The former, in calculating the
ultimatum of exertion, at a point which we have long since passed