virtue of their inhabitants (who, to say truth, fall far short of our countrymen), as to their being governed by a king who keeps them united, not merely by his personal qualities, but also by the laws and ordinances of the realm which are still maintained with vigour. In Germany, however, we do see signal excellence and a devout religious spirit prevail among the people, giving rise to the many free states which there maintain themselves, with such strict observance of their laws that none, either within or without their walls, dare encroach on them.
That among this last-named people a great share of the ancient excellence does in truth still flourish, I shall show by an example similar to that which I have above related of the senate and people of Rome.
It is customary with the German Free States when they have to expend any large sum of money on the public account, for their magistrates or councils having authority given them in that behalf, to impose a rate of one or two in the hundred on every man’s estate; which rate being fixed, every man, in conformity with the laws of the city, presents himself before the collectors of the impost, and having first made oath to pay the amount justly due, throws into a chest provided for the purpose what he conscientiously believes it fair for him to pay, of which payment none is witness save himself.
From this fact it may be gathered what honesty and religion still prevail among this people. For we must assume that each pays his just share, since otherwise the impost would not yield the sum which, with reference to former imposts, it was estimated to yield; whereby the fraud would be detected, and thereupon some other method for raising money have to be resorted to.
At the present time this virtue is the more to be admired, because it seems to have survived in this province only. That it has survived there may be ascribed to two circumstances: first , that the natives have little