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/iirdly.—That taxes should be levied in such a
manner as to be most convenient to those who
have to pay them both as to time and the
manner of payment.
ourthly—That the taxes should be of such a
nature as to yield as much as possible to the
state from what is taken from the tax-payer.
To this might be added a fifth law for countries
such as India, wZz., that taxation should be
levied and spent for the benefit of the people
only, and not for the pleasure or profit of the
rulers.

Let us see what these laws mean. The first law
seems an obviously just one. The rich man needs
protection for himself and his goods, and can afford
to pay well for this. The poor man has little that
needs protection, and, consequently, should be made
lo pay less than the rich man The second law is
also clearly right. No man can manage his business
properly if he is uncertain as to what he may have to.
pay. Besides, if taxes are not fixed, and made
known to every one, the tax-payer is at the mercy of
the officials who take the taxes, and they are too
often men who oppress the poor.

The third law requires some explanation. It
should, for instance, be more convenient and reasons
able to require the payment of a tax when the payer
is likely to have money at hand than when he has
not. It would, taking the example of a cultivator,