d by the French Government； or； at least； its results have not been made public。 We are acquainted with the sum total of the charges of the State； we know the amount of the departmental expenditure； but the expenses of the communal divisions have not been computed； and the amount of the public expenses of France is consequently unknown。
If we now turn to America； we shall perceive that the difficulties are multiplied and enhanced。 The Union publishes an exact return of the amount of its expenditure； the budgets of the four and twenty States furnish similar returns of their revenues； but the expenses incident to the affairs of the counties and the townships are unknown。 *k
＇Footnote k： The Americans； as we have seen； have four separate budgets； the Union； the States； the Counties； and the Townships having each severally their own。 During my stay in America I made every endeavor to discover the amount of the public expenditure in the townships and counties of the principal States of the Union； and I readily obtained the budget of the larger townships； but I found it quite impossible to procure that of the smaller ones。 I possess； however； some documents relating to county expenses； which； although incomplete； are still curious。 I have to thank Mr。 Richards； Mayor of Philadelphia； for the budgets of thirteen of the counties of Pennsylvania； viz。； Lebanon； Centre； Franklin； Fayette； Montgomery； Luzerne； Dauphin； Butler； Alleghany； Columbia； Northampton； Northumberland； and Philadelphia； for the year 1830。 Their population at that time consisted of 495；207 inhabitants。 On looking at the map of Pennsylvania； it will be seen that these thirteen counties are scattered in every direction； and so generally affected by the causes which usually influence the condition of a country； that they may easily be supposed to furnish a correct average of the financial state of the counties of Pennsylvania in general； and thus； upon reckoning that the expenses of these counties amounted in the year 1830 to about 361；650； or nearly 75 cents for each inhabitant； and calculating that each of them contributed in the same year about 2。55 towards the Union； and about 75 cents to the State of Pennsylvania； it appears that they each contributed as their share of all the public expenses （except those of the townships） the sum of 4。05。 This calculation is doubly incomplete； as it applies only to a single year and to one part of the public charges； but it has at least the merit of not being conjectural。＇
The authority of the Federal government cannot oblige the provincial governments to throw any light upon this point； and even if these governments were inclined to afford their simultaneous co… operation； it may be doubted whether they possess the means of procuring a satisfactory answer。 Independently of the natural difficulties of the task； the political organization of the country would act as a hindrance to the success of their efforts。 The county and town magistrates are not appointed by the authorities of the State； and they are not subjected to their control。 It is therefore very allowable to suppose that； if the State was desirous of obtaining the returns which we require； its design would be counteracted by the neglect of those subordinate officers whom it would be obliged to employ。 *l It is； in point of fact； useless to inquire what the Americans might do to forward this inquiry； since it is certain that they have hitherto done nothing at all。 There does not exist a single individual at the present day； in America or in Europe； who can inform us what each citizen of the Union annually contributes to the public charges of the nation。 *m ＇Footnote l： Those who have attempted to draw a comparison between the expenses of France and America have at once perceived that no such comparison could be drawn between the total expenditure of the two countries； but they have endeavored to contrast detached portions of this expenditure。 It may readily be shown that this second system is not at all less defective than the first。 If I attempt to compare the French budget with the budget of the Union； it must be remembered that the latter embraces much fewer objects than then central Government of the former country； and that the expenditure must consequently be much smaller。 If I contrast the budgets of the Departments with those of the States which constitute the Union； it must be observed that； as the power and control exercised by the States is much greater than that which is exercised by the Departments； their expenditure is also more considerable。 As for the budgets of the counties； nothing of the kind occurs in the French system of finances； and it is； again； doubtful whether the corresponding expenses should be referred to the budget of the State or to those of the municipal divisions。 Municipal expenses exist in both countries； but they are not always analogous。 In America the townships discharge a variety of offices which are reserved in France to the Departments or to the State。 It may； moreover； be asked what is to be understood by the municipal expenses of America。 The organization of the municipal bodies or townships differs in the several States。 Are we to be guided by what occurs in New England or in Georgia； in Pennsylvania or in the State of Illinois？ A kind of analogy may very readily be perceived between certain budgets in the two countries； but as the elements of which they are composed always differ more or less； no fair comparison can be instituted between them。 ＇The same difficulty exists； perhaps to a greater degree at the present time； when the taxation of America has largely increased。 … 1874。＇＇
＇Footnote m： Even if we knew the exact pecuniary contributions of every French and American citizen to the coffers of the State； we should only come at a portion of the truth。 Governments do not only demand supplies of money； but they call for personal services； which may be looked upon as equivalent to a given sum。 When a State raises an army； besides the pay of the troops； which is furnished by the entire nation； each soldier must give up his time； the value of which depends on the use he might make of it if he were not in the service。 The same remark applies to the militia； the citizen who is in the militia devotes a certain portion of valuable time to the maintenance of the public peace； and he does in reality surrender to the State those earnings which he is prevented from gaining。 Many other instances might be cited in addition to these。 The governments of France and of America both levy taxes of this kind； which weigh upon the citizens； but who can estimate with accuracy their relative amount in the two countries？
This； however； is not the last of the difficulties which prevent us from comparing the expenditure of the Union with that of France。 The French Government contracts certain obligations which do not exist in America； and vice versa。 The French Government pays the clergy； in America the voluntary principle prevails。 In America there is a legal provision for the poor； in France they are abandoned to the charity of the public。 The French public officers are paid by a fixed salary； in America they are allowed certain perquisites。 In France contributions in kind take place on very few roads； in America upon almost all the thoroughfares： in the former country the roads are free to all travellers； in the latter turnpikes abound。 All these differences in the manner in which contributions are levied in the two countries enhance the difficulty of comparing their expenditure； for there are certain expenses which the citizens would not be subject to； or which would at any rate be much less considerable； if the State did not take upon itself to act in the name of the public。＇
Hence we must conclude that it is no less difficult to compare the social expenditure than it is to estimate the relative wealth of France and America。 I will even add that it would be dangerous to attempt this comparison； for when statistics are not based upon computations which are strictly accurate； they mislead instead of guiding aright。 The mind is easily imposed upon by the false affectation of exactness； which prevails even in the misstatements of science； and it adopts with confidence errors which are dressed in the forms of mathematical truth。
We abandon； therefore； our numerical investigation； with the hope of meeting with data of another kind。 In the absence of positive documents； we may form an opinion as to the proportion which the taxation of a people bears to its real prosperity； by observing whether its external appearance is flourishing； whether； after having discharged the calls of the State； the poor man retains the means of subsistence； and the rich the means of enjoyment； and whether both classes are contented with their position； seeking； however； to ameliorate it by perpetual exertions； so that industry is never in want of capital； nor capital unemployed by industry。 The observer who draws his inferences from these signs will； undoubtedly； be led to the conclusion that the American of the United States contributes a much smaller portion of his income to the State than the citizen of France。 Nor； indee