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have authority to exact tribute, we are bound in conscience to pay it. It is a law as much obliging the conscience as any other. Numus or Nummus from Numa, say the Roman critics; because King Numa first stamped money against them. But I suppose it is from a Greek fountain, Numus and Numisma from vóuoua, and that says Aristotlee is anò TOū vóuov,' from the law:' for be that stamps money, gives the law; and amongst others, and for the defence of all laws, this law of paying money to him by way of tribute, is obligatorý.
3. And the case does not differ by what name soever it be imposed: vectigal,'' tributum', 'census,' tédos, pópos, were the words amongst the Greeks and Latins, and did signify portions of money paid from lands, from merchandise, for heads, “excisum quid, something that is cut off from the whole, for the preservation of the rest; that is excise-money: but whatever the words be, St. Paul reckons them all to be τας οφειλές due debt :' and therefore απόδοτε saith our blessed Lord'; 'ATÓdote, saith St. Paul, “Restore or pay it;' it is a debt due by the ordinance of God. It is all but tribute ; even the census, or pole-money, is tribute : so it is called by Ulpian 5, “ tributum capitis;” “ the tribute of the head.” The same use of the word I have observed out of Ammianus and Tertullian. This I the rather note, that I might represent the obligation to be all one by the law of God, though the imposition be odious, and of ill name amongst the people, according to that saying of Tertullian”; “ Si agri tributo onusti viliores, hominum capita stipendia censa ignobiliora," “Fields under contribution are cheaper, and men under a tax are more ignoble.”—'Angaria' is another sort of tribute; an imposition of work and upon the labours of the subject. It is indeed the worst and the most vexatious; but it is species tributi,''a kind of tribute,' and due by the laws of religion, where it is due by the laws of the nation: and therefore those persons are very regardless of their eternal interest, who think it lawful prize whatever they can take from the custom-house; whereas the paying of tribute is an instance of that obedience which is due to them that are set over us, “not only for wrath, but also for conscience' sake;" and St.
e Ethic, 5. cap. 5. Wilkinson, pag. 203. & L. 3. ff. de Censibus.
Matt. xxii. 21. Rom. xiii. 7. 1 In Apolog.
Paul never uses the word 'conscience,' but when it is the concern of a soul. It is St. Ambrose’si observation, who also uses this argument, “ Magnum quidem est et spirituale documentum, quo Christiani viri sublimioribus potestatibus docentur esse subjecti, ne quis constitutionem terreni regis putet esse solvendum ? Si enim censum Dei Filius solvit, quis tu tantus es qui non putes esse solvendum ?” “It is a great and a spiritual doctrine, that Christians be subject to the higher powers. For if Christ paid tribute, what art thou, how great, how mighty, that thou thinkest thou art not obliged ?"
The Laws of Tribute have the same Conditions, Causes, Powers,
and Measures, with other Laws of Government. 1. This rule requires, that the authority be supreme,—that the cause be just,--that the end be public,—that the good be general,—that the people receive advantage. Which is to be understood of tribute, which is not penal, nor compensatory. For sometimes tributes are imposed upon a conquered people as fetters upon a fugitive, to load him that he run away no more; or to make amends for the charges of a war. If they were in fault, they must bear the punishment; if they did the evil, they must suffer the evil; that, at the charge of the conquered, themselves also shall enjoy peace. So Petilius said to the Gauls "; " Nos, quamquam totiens lacessiti, jure victoriæ id solum vobis addidimus, quo pacem tueremur,” “ You have provoked us, and we have conquered you; and yet have only imposed the punishment of so much tribute on you, that at your charge we will keep
i In 1. Reg. 14. 11. q. 1. cap. 28.
k Vectigalia, sine imperatorum præcepto, neqde præsidi, neque curatori, neque coriæ constituere, nec præcedentiæ reformare, et his vel addere, vel diminuere licet: ff. de Publican. lib. 10.–Vectigalia nova nec decreto civitatum institui possunt, Sever. C. de Vectigal. Nov. Instit. non poss. lib. 2.-et Gallien. I. seq. ait, Non solent nova vectigalia inconsultis principibus institui.- Placet nullum omnino judicem de cætero provincialibus ipferendum aliquid indicere, ut ea tantum sedulo cunctorum studio pensitentur, quæ canonis instituti forma complectitur, vel nostra clementia decernit inferenda, vel delegatione solempiler sanciente, vel epistolis præcedentibus : Constantin. lib. 8. cap. de Excusat. mun. lib. 10.
I Deat. xx. 11.
m Tacit. Histor. iv. cap. 74. Brolier, Valpy's ed. vol. 3. pag. 328. VOL. XIII.
the peace.” So concerning the Greeks Cicero affirms, that they ought to pay some part of their fruits, that, at their own expenses, they be restrained from undoing themselves by civil wars.
2. But then this is at the mercy and good-will of the conqueror; for the tribute he imposes upon them as punishment, he is so the Lord of it, that however he dispose of it, it must be truly paid. And the same is the case of a tribute, imposed by way of fine upon a city or society: the supreme power is not bound to dispense that in public uses; and if he does not, yet the subject is not at liberty in his conscience, whether he will pay it or no. For, in this case, it is not a law of manners but of empire; and is a private perquisite of the prince, as the prince himself can be a private person; which because it cannot be in any full sense or acceptation of a law, but in nature only, so neither can the tribute be of so private emolument, but it will at least indirectly do advantage to the public,
3. In other tributes, such which are legal, public, and universal, the tribute must be proportioned to the necessity and cause of it; it must be employed in that end to which it was imposed and paid,-for that is a part of commutative justice; it must be equally laid, -that is, as far as it can be prudently done, supposing the unavoidable errors in public affairs in which so many particulars are to be considered, for this is a part of distributive justice: and where there is a defailance in these, I mean, a constant and notorious, there the conscience is disobliged, as far as the excess and injustice reach,-just as it is from the obedience to other laws that are unjust; of which I have given account, in the third rule of the first chapter of this book. But this, I say, is true in such tributes, as are of public and common use. For those which are for the expenses and personal use of the prince, if he spends them well or ill, the subject is not concerned; but only that he pay it according to the law and custom. In these, the supreme power is a supreme lord ; in the other, he is but a supreme steward and dispenser.
4. As the laws of tribute bave their original and their * Bp. Taylor allndes to the following passage : “ Id autem imperium cum reti. neri sine vectigalibus nullo modo possit, æquo animo parte aliqua suorum fractuem pacem sibi sempiternam redimat atque otium.” Ep. ad Q. Fratr, i. n. 11. Priestley's ed. rol. 5. pag. 976. (J. R. P.)
obligation, so they have their dissolution as other laws have, with this only difference, that the laws of tribute, when the reason ceases, if they be continued by custom, are still obliging to the subject°, it being reason enough that the supreme power hath an advantage by it, which cannot be so personal but that it will, like the brightness of the sun, reflect light and heat upon the subject,
5. Lastly, In the levying and imposing tribute, by the voice of most men, those things usually are excepted, which are spent in our personal necessities. Whatsoever is for negotiation, may pay, but not what is to be eaten and drunk, This tribute nevertheless is paid in Spain; for it is that which they call 'alcavala ;' and in Portugal, where it is called ' sisa.' I suppose it is the same with the excise' in England and the Low Countries; and yet it is much spoken against for these reasons, 1. Because it is too great an indication or likeness to slavery, and an uningenuous subjection to pay tribute for our meat and drink and the necessaries of life ; it is every day a compounding for our life, as if we were condemned persons, and were to live at a price, or die with hunger, unless by our money we buy our reprieve. 2. The other reason of the complaint made against this, is because by this means the poor, and he that hath the greatest charge of children, and he that is the most hospitable to strangers and to the poor, shall pay the most, who yet, of all men, ought most to be eased. And, upon these or the like reasons, the civil law imposed gabels only upon merchandises for trade and gain and pleasure. And of this opinion are generally all the canonists P and most of the civilians, and very many divines : but when scholars come to dispute the interest of princes and the measures of their gain or necessities, they speak some things prettily, but to no great purpose.
In these and all other cases of this nature, kings and princes will do what they please; and it is fit they should, let us talk what we will, always provided, that they remember they are to answer to God for their whole
• Præterea com pedagia, guidagia, salinaria tibi legatus interdixerit, auctoritate apostolicâ daximus declarandom, illa esse pedagia, salinaria, guidagia interdicta, quæ non apparent imperatorum, vel regum, vel Lateranensis concilii largitione conccssa, vel ex antiqua consaetudino à tempore, cujus non extat memoria introdacta, Tunocent. 3. de Verb. Signif. c. saper quibusdam, sect. 1. P L. Univers. C. de Vectig. et. 1, omnium C.cod.
government; and how they should be enabled to make this answer with joy, they are to consult with the laws of God, and of the land, and with their subjects learned in them both: and that, above all men, princes consider not always what they may do, but what is good; and very often, what is best. This only: Tribute upon meat and drink is not of itself unjust; but it is commonly made so: for whether the tribute be paid only by the merchant, as in Castile and England; or by the merchant and him that spends them for his need, and not for his gain, as in Portugal; yet still the poor man is the most burdened in such cases : for the merchant will sell the dearer, and then the evil falls upon the poor housekeeper, contrary to the intention of all good princes; which if they will take care to prevent, I know nothing to hinder them, but that, by the same rules, which they observe in making other laws, they may take their liberty in this.
Tribute, and Customs which are due, are to be paid whether
they be demanded or no. 1. This is but the result of the former discourses. For if a tribute be just, it is a due debt, and to be paid as any other : and human laws do not only make the paying tribute to be necessary in the virtue of obedience, for then unless the law expressed that it ought to be paid, though it be not particularly demanded, the subject not demanded were free; but the laws place this obedience in the form and matter of its proper kind of virtue, it is justice to pay it, and that must not be omitted at all; for our duty is not to depend upon the diligence of other men; and if the ministers of the prince be negligent, yet we must not be unjust. This is true in subjects and natives; but strangers are free, unless they be required to pay: always supposing, that they go in public ways and with open address. For it is presumed that they are ignorant inculpably in the laws of the country, and they are less obliged; but therefore these defects are to be supplied by the care of them that are intrusted. But if they