book I

chap. I

[44] See the Journal of Mr. De Lange, in Bell's Travels, vol. ii. p. 258, 276, 293.

[45] Plin. 1. ix. c. 30.

[46] Plin. 1. viii. c. 48.

[47] They are to be found in Tyrol's History of England.

[48] Since publishing the first two editions of this book, I have got good reasons to believe that all the turnpike tolls levied in Great Britain do not produce a neat revenue that amounts to half a million; a sum which, under the management of government, would not be sufficient to keep in repair five of the principal roads in the kingdom.

[49] I have now good reason to believe that all those conjectural sums are by much too large.

[50] See Memoires concernant les Droits et Impositions en Europe, tome i. page 73. This work was compiled by the order of the court, for the use of a commission employed for some years past in considering the proper means for reforming the finances of France. The account of the French taxes, which takes up three volumes in quarto, may be regarded as perfectly authentic. That of those of other European nations was compiled from such information as the French ministers at the different courts could procure. It is much shorter, and probably not quite so exact as that of the French taxes.

[51] See Memoires concernant les Droits et Impositions en Europe tome i. p. 73.

[52] See Sketches of the History of Man page 474, and Seq.

[53] Memoires concernant les Droits, p. 240, 241.

[54] Memoires concernant les Droits, &c. tom. i. p. 114, 115, 116, &c.

[55] Id. tom. i. p. 83, 84.

[56] Id. p. 280, &c.; also p. 287, &c. to 316.

[57] Memoires concernant les Droits, &c. tom. ii. p. 139, &c.

[58] Since the first publication of this book, a tax nearly upon the above-mentioned principles has been imposed.

[59] Memoires concernant les Droits, &c. p. 223.

[60] Memoires concernant les Droits, tom. i, p. 74.

[61] Memoires concernant les Droits, tom. i, p. 163, 167, 171.

[62] Memoires concernant les Droits, &c. tom. ii. p. 17.

[63] Lib. 55. See also Burman, de Vectigalibus Pop. Rom. cap. xi. and Bouchaud de l'impot du vingtieme sur les successions.

[64] See Memoires concernant les Droits, &c. tom. i. p. 225.

[65] Memoires concernant les Droits, &c. tom. i. p. 154.

[66] Id. p. 157.

[67] Memoires concernant les Droits, &c. tom. i. p. 223, 224, 225.

[68] Memoires concernant les Droits, &c. tom. ii. p. 108.

[69] Memoires concernant les Droits, &c. tom. iii. p. 87.

[70] See