3. To support his office —
[Where power is vested for the public good, there must also expense be, to defray the charges of the dignity attached to it. All the functions of government also must of necessity be attended with expense, which the public of course must support. Hence there must be taxes of different kinds, some stated, as "tribute," and some occasional, as "custom," upon articles of commerce. These are " due" to the civil magistrate, and must be paid with cheerfulness and punc- tuality. There must be no endeavour, no wish, to evade any tax whatever. To defraud the revenue, is to defraud not the government only, but every person that contributes to the support of government ; since, if the imposts that are laid on, prove inadequate to the necessities of the state, other taxes must be levied to supply the deficiency ; and thus the honest must be burthened to pay what has been withheld by the dis- honest. This is thought by many to be a light matter : and persons who are well able to pay their quota to the public purse, are not ashamed to defraud the revenue ; yea, they will even boast of it, when they might with as much propriety boast of the most disgraceful actions they could possibly commit. Our blessed Lord, when, strictly speaking, he was not bound to pay a tax that was levied, chose to pay it, and even wrought a miracle in order to pay it; because he would not offend the collectors, who would have been unable to appreciate the grounds whereon he might have claimed an exemption11. Thus should we do: we should rather exceed on the side of liberality, than fall short through a want of in- tegrity, or of zeal for the public service. To grudge such payments is most unreasonable and wicked. What would be thought of a man who should employ a watchman to pro- tect his property, and then rob the watchman of his hire ? Yet this is what we do, when by any means whatever we defraud the revenue : for rulers and magistrates are " ministers of God, attending continually upon this very thing :" their time is occupied in the discharge of their high office; and they have a claim upon us for whatever is necessary for the main- tenance of their dignity, and the execution of their trust. We must therefore " render to all their dues ; tribute, to whom tribute is due ; and custom, to whom custom ;" and, if in any respect or degree we withhold it from them, we differ but little from him who plunders their house, or robs them on the highway.]
We conclude with adding such advice as the occasion requires —
» Matt. xvii. 24 — 27.