131
LA 2: 119a. The principal division was between the lands of the crown of Castile and those of the crown of Aragón. In the latter, the only significant tax was paid by the heads of families in proportion to their abilities. The per capita tax load varied from one area to another, ranging from 5 piasters in Aragón to 13 in Catalonia and 44 in Toledo (Rolf-Erich Planas Koechert, Gerónimo de Uztáriz and Gaspar Melchior de Jovellanos: ein Beitrag zur Dogmengeschichte der spanischen Sozialökonomie des 18. Jahrhunderts, 20, Zurich, 1940).
132
Leonhard, 35; Camacho, 152-153; Gerónimo de Uztáriz, Theorica y práctica de comercio y de marina, 320, 3d ed., Madrid, 1757, quoted by Prados, 274-275; Campomanes, Apéndice 4: p. xxxii; WN, 850; Jardine, 2: 120-122; Cartas político-económicas, 31-32, 232 ff.
133
Jovellanos, LA 2: 118a, supposes that the numerical superiority of the rural over the urban population, and the municipal policies of provision, generally give the buyer of food stuffs the advantage over the seller. In this case taxes on consumption would be borne by the rural population.
134
Francisco Cabarrús, Memoria al rey nuestro señor Carlos III, para la extinción de la deuda nacional y arreglo de contribuciones en 1783, 17-18, Vitoria, 1808 [published with his Cartas to Jovellanos but separately paginated].
135
Cartas político-económicas, 132-133. This is so classic an example of basing national wealth on individual poverty that one is tempted to consider it a sarcasm, though it probably is not. Ward, Proyecto, 176-177, also favors taxes on consumption but would exempt necessaries. Montesquieu, XIII: vii, and [Jean le Rond] D'Alembert, Eloge de Monsieur de Montesquieu analyse de l'Esprit des loix, p. lxii, Buenos Aires, 1948, stress the fact that such taxes are the least noticed and therefore the least oppressive.
136
D 30.viii.96, 2: 269; 24.1.97, 2: 314; 3.iv.01, O 4: 50a; O 5: 136b, 227b (which also asserts that the consumption of salt is general and proportional to wealth, the poor using very little).
137
Larkin, 202; Prados, 273. This view is adopted by Condillac, Commerce, I: xxvii, and [Marie Jean Antoine Nicolas Caritat], marquis of Condorcet, The life of M. Turgot, comptroller general of the finances of France, in the years 1774, 1775, and 1776, 50, 213 ff, London, 1787 [French princeps, 40, 156 ff].
138
Historia de la filosofía 4: §90, quoted by Enrique G[arcía] Rendueles, Jovellanos y las ciencias morales y políticas: estudio crítico, 51 n. 3, Madrid, 1913. Jovellanos' belief that words, as signs of ideas, are necessary for thought, a belief which González sees as a departure from sensualism, is precisely one which brings Jovellanos closer to Condillac than to Locke.
139
A. G. Maceira, Ideas filosóficas y políticas de Jovellanos, Revista contemporánea 17: 388-390, 1892.
140
Peñalver, 96, 151. For Peñalver «correcto» is synonymous with Roman Catholic, and «exótico» and «extraño» with foreign and non-Catholic. For a critique of his book see José Caso González, Notas críticas de bibliografía jovellanista (1950-1959), Boletín de la Biblioteca de Menéndez Pelayo 36: 191-192, 1960.