rights. The expense of the administration of 
justice, therefore, may very properly be defrayed 
by the particular contribution of one 
or other, or both, of those two different sets 
of persons, according as different occasions 
may require, that is, by the fees of court. It 
cannot be necessary to have recourse to the 
general contribution of the whole society, except 
for the conviction of those criminals who 
have not themselves any estate or fund sufficient 
for paying those fees
Those local or provincial expenses, of which 
the benefit is local or provincial (what is laid 
out, for example, upon the police of a particular 
town or district), ought to be defrayed 
by a local or provincial revenue, and ought to 
be no burden upon the general revenue of the 
society. It is unjust that the whole society 
should contribute towards an expense, of 
which the benefit is confined to a part of the 
The expense of maintaining good roads 
and communications is, no doubt, beneficial 
to the whole society, and may, therefore, without 
any injustice, be defrayed by the general 
contributions of the whole society. This expense
however, is most immediately and directly 
beneficial to those who travel or carry 
goods from one place to another, and to those 
who consume such goods. The turnpike tolls 
in England, and the duties called peages in 
other countries, lay it altogether upon those 
two different sets of people, and thereby discharge 
the general revenue of the society from 
a very considerable burden
The expense of the institutions for education 
and religious instruction, is likewise, no 
doubt, beneficial to the whole society, and 
may, therefore, without injustice, be defrayed 
by the general contribution of the whole society
This expense, however, might, perhaps, 
with equal propriety, and even with 
some advantage, be defrayed altogether by 
those who receive the immediate benefit of 
such education and instruction, or by the voluntary 
contribution of those who think they 
have occasion for either the one or the other. 
When the institutions, or public works
which are beneficial to the whole society, either 
cannot be maintained altogether, or are 
not maintained altogether, by the contribution 
of such particular members of the society as 
are most immediately benefited by them; the 
deficiency must, in most cases, be made up 
by the general contribution of the whole society
The general revenue of the society, over 
and above defraying the expense of defending 
the society, and of supporting the dignity of 
the chief magistrate, must make up for the 
deficiency of many particular branches of revenue
The sources of this general or public 
revenue, I shall endeavour to explain in 
the following chapter. 
The revenue which must defray, not only 
the expense of defending the society and of 
supporting the dignity of the chief magistrate
but all the other necessary expenses of government
for which the constitution of the state 
has not provided any particular revenue may 
be drawn, either, first, from some fund which 
peculiarly belongs to the sovereign or commonwealth
and which is independent of the 
revenue of the people; or, secondly, from the 
revenue of the people
Of the Funds, or Sources, of Revenue, which 
may peculiarly belong to the Sovereign or 
The funds, or sources, of revenue, which 
may peculiarly belong to the sovereign or 
commonwealth, must consist, either in stock, 
or in land. 
The sovereign, like any other owner of 
stock, may derive a revenue from it, either 
by employing it himself, or by lending it. His 
revenue is, in the one case, profit, in the other 
The revenue of a Tartar or Arabian chief 
consists in profit. It arises principally from 
the milk and increase of his own herds and 
flocks, of which he himself superintends the 
management, and is the principal shepherd or 
herdsman of his own horde or tribe. It is, 
however, in this earliest and rudest state of 
civil government only, that profit has ever 
made the principal part of the public revenue 
of a monarchical state
Small republics have sometimes derived
considerable revenue from the profit of mercantile 
projects. The republic of Hamburgh 
is said to do so from the profits of a public 
wine-cellar and apothecary's shop.[50] That state 
cannot be very great, of which the sovereign has 
leisure to carry on the trade of a wine-merchant 
or an apothecary. The profit of a public bank 
has been a source of revenue to more considerable