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The Works of Niccolò Machiavelli
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The Historical, Political, and Diplomatic Writings of Niccolò Machiavelli, vol. 2: The Prince, Discourses on the First Ten Books of Titus Livius, Thoughts of a Statesman
THOUGHTS OF A STATESMAN.
CHAPTER VII.: public charges.

CHAPTER VII.: public charges.

1. The imposts, to be equal, must be distributed by the law, and not by any one man.

2. Sumptuousness obliges the prince to impose extraordinary charges upon the people, and to see that the public treasury is well supplied.

3. Expenditures engender exactions, and exactions produce complaints.

4. By economy the prince becomes able to show liberality to all those from whom he takes nothing, and these are numberless; but it is regarded as avarice by those to whom he gives nothing, and these are but few.

5. In the exaction of taxes we must above all have pity on the misery and sufferings of the people, so as to preserve them as much as possible to the country.

6. It is eminently proper to feel pity for the poor and wretched. You must therefore show them compassion, for it is cruel to attempt to get anything where there is nothing.

7. The wretchedness of the people demands that, in the exaction of taxes, you should show them mercy and moderation, by bearing with them, and not trying to get from them more than they can possibly pay.

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8. By honest and ordinary proceedings, the taxes can be reduced to what is just and reasonable.

9. In public works the officials should bear themselves with humanity and moderation towards the laborers of the country; and they should not exasperate them, especially in disastrous times, when they need compassion more than severity. In fact, the principal object of public works is public health, utility, and the good of the country in propitious times; but not to impoverish the inhabitants and excite their discontent.

10. In the carrying on of public works, the laborers of the country should be treated in so kindly a fashion that they come to work voluntarily rather than by compulsion; in fact, a government should have the happiness of the people more at heart than the construction of its public works.

11. Such public works should be carried on with the most becoming and kindly treatment of the workmen, so as not to drive them to despair.