tify his taste and passions,
it is still the same, he consumes what he creates, and there is an end of
the matter; and, whether he creates much or little, as his consumption
is regulated by it, no difference is made to society; but, when rent and
taxes constitute a part of the price of every commodity, the
consumption of every man, whether he pays any taxes directly or not,
himself, is attended with an increase to the revenues of those who
receive the rent and taxes, and obliges him to create more than he
consumes.

---
{188} Some philosophers call a man rich, who wants little, and has
that little; they are quite right, in their way, but that does not apply
here. Perhaps, according to their definition, the Lazzaroni of Naples
are richer than the merchants of London; and, a man who is contented
in a parish work-house, is, beyond dispute, rich; to say that such a man
is wealthy would be absurd, because wealth, with writers on political
economy, implies being possessed of real tangible property.
-=-

[end of page #236]

It arises from this, that the aggregate wealth of a people increases with
rent and taxes; for, where there are neither, the desire of accumulation
is the only thing that increases wealth. {189}

It is for this reason, that, by obliging a man to create more than he
himself consumes, taxation increases the wealth of a nation; so that
the flourishing state of England is a very natural effect of heavy
taxation. The misery and poverty of those people who have little or
nothing to pay, is equally natural, though it does not astonish one quite
so much.

As there is nothing in the world without a bound, and a limit, it is
clear, that, in laying it down as a principle, that rent and taxes
occasion wealth instead of poverty, it is only to be understood, to a
certain extent; that is to say, to the length to which the nature of things
will admit of the exertion of man augmenting his industry, but not a
step farther.

To ascertain this point would be to solve a most curious problem;
observing, that the solution would, in every case, depend on a great
variety of particular circumstances.

Something like a general investigation, however, is possible. It will
not be accurate, nor is that wanted, but it may lay the foundation for
understanding the matter better at a future period.

In London, rent and taxes are heavier than in any other part of the
kingdom, and in Scotland they are less than in any other; yet, t