6,d.

a head is _not_ the rate at which they are taxed; nor even double that amount.

The Budget of Rome is L2,800,000, which is to be assessed upon three million taxpayers.
Assessed, moreover, not according to the laws of reason, justice, and humanity, but in such a manner that the heaviest burdens fall upon the most useful, laborious, and interesting class of the nation, the small proprietors.
And I do not allude here to the taxes paid directly to the State, and admitted in the budget.

Besides these, there are the provincial and municipal charges, which, under the title of additional per-centage, amount to more than double the direct taxes.

The province of Bologna pays L80,900 of property-tax, and L96,812 of provincial and municipal charges, making together L177,712.