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.