i

Paul never uses the word 'conscience,' but when it is the concern of a soul. It is St. Ambrose's 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?"

RULE IX.

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.

Vectigalia, sine imperatorum præcepto, neque præsidi, neque curatori, neque éuriæ 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 inferendum aliquid indicere, ut ea tantum sedulo cunctorum studio pensitentur, quæ canonis instituti forma complectitur, vel nostra clementia decernit inferenda, vel delegatione solemniter sanciente, vel epistolis præcedentibus : Constantin. lib. 8. cap. de Excusat. mun. lib. 10.

1 Deut. xx. 11.

m Tacit. Histor. iv. cap. 74. Brotier, Valpy's ed. vol. 3. pag. 328. VOL. XIII.

2 E

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 have their original and their

n Bp. Taylor alludes to the following passage: "Id autem imperium cum retineri sine vectigalibus nullo modo possit, æquo animo parte aliquâ suorum fructuum pacem sibi sempiternam redimat atque otium." Ep. ad Q. Fratr. i. n. 11. Priestley's ed. vol. 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 cum pedagia, guidagia, salinaria tibi legatus interdixerit, auctoritate apostolicâ duximus declarandum, illa esse pedagia, salinaria, guidagia interdicta, quæ non apparent imperatorum, vel regum, vel Lateranensis concilii largitione concessa, vel ex antiqua consuetudine à tempore, cujus non extat memoria introducta, Innocent. 3. de Verb. Signif. c. super quibusdam, sect. 1.

PL. 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.

RULE X.

Tribute, and Customs which are due, are to be paid whether they be demanded or no.

For if a

1. THIS is but the result of the former discourses. 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

know it already, they are obliged as the natives, according to the laws, and must not pretend ignorance, in fraud and cozenage.

2. But this also is to be understood of customs and tributes which are just. In which number, those which are of an immemorial time and long use, ever are to be presumed. Those which are newly imposed, may better be considered whether they be or no, because they want that approbation which is given to the old. But whatsoever are unjust, do not oblige to payment; and the merchant may use all just ways of escape, and concealment. He may not lie, nor forswear, nor deny them to be there when they are there, and he is asked; but he may hide them, or go into secret ways: and if he be discovered, he must suffer as they please, but his conscience is free.

3. He that pays not tribute, upon pretence that it is unjust, that is, it is imposed by an incompetent authority, or in an undue manner, or unjust measure,―must be sure that it is unjust, and not only think so. For if he be deceived, he does not err with a good conscience, unless he use all the diligence and ingenuous inquiries that he can. His ignorance must not, and cannot innocently, prejudice the prince's rights. If therefore he inquire well and wisely, unless the injustice be very clear and certain, he will at most but doubt concerning it; and if he does, the surer way is to pay it: but if he does not doubt, but is fully persuaded of the injustice, if he thinks true, he is innocent; but if he thinks amiss, he is not only guilty of a culpable ignorance, but of a criminal injustice.

4. If the subject does doubt, the presumption is for the advantage of the prince, because he is the better person, and public, and he is rather to be secured than the private and the inferior. And therefore I wonder at those lawyers and divines that say otherwise, upon pretence that "in dubiis melior est conditio possidentis," "the possessor is to be preferred in doubtful cases." For supposing this, yet the prince is in the possession of law, and the subject in possession of fact: the prince is in possession of an actual right and law. of demanding it, and therefore his condition is to be preferred. For in the practice of paying tribute, it is not sufficient cause of omitting to pay it, that the subject doubts whether