purpose, such conscientious and voluntary payment may sometimes be expected. It is not peculiar to the people of Hamburg.
The canton of Underwald in Switzerland is frequently ravaged by storms and inundations, and it is thereby exposed to extraordinary expenses. Upon such occasions the people assemble, and every one is said to declare with the greatest frankness what he is worth, in order to be taxed accordingly. At Zurich the law orders that, in cases of necessity, every one should be taxed in proportion to his revenue, the amount of which he is obliged to declare upon oath. They have no suspicion, it is said, that any of their fellow citizens will deceive them. At Basel the principal revenue of the State arises from a small custom upon goods exported. All the citizens make oath that they will pay every three months all the taxes imposed by the law. All merchants and even all innkeepers are trusted with keeping themselves the account of the goods which they sell either within or without the territory. At the end of every three months they send this account to the treasurer, with the amount of the tax computed at the bottom of it. It is not suspected that the revenue suffers by this confidence.[1]
To oblige every citizen to declare publicly upon oath the amount of his fortune must not, it seems, in those Swiss cantons, be reckoned a hardship. At Hamburg it would be reckoned the greatest. Merchants engaged in the hazardous projects of trade, all tremble at the thoughts of being obliged at all times to expose the real state of their circumstances. The ruin of their credit and the mis-
- ↑ "Memoires concernant les Droits," tome i. pp. 163, 166, 171.
