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Roman' catholics and Jews pay more than the Greeks. As there are a great number of the grand seignior's subjects who have retained the religion of their ancestors from generation to generation, this impost produces a great deal; but it diminishes every day, because, though the Al. coran forbids the persecuting of the Giaurs, and enjoins solely to make them pay tribute, the predominant religion must in the long run absorb all the others in a county where people cannot attain to any employ, nor pretend to any consideration, without being Mussulmen.

The Turks are not cruel in religious matters, except to those who relapse, or have feigned to become Muffulmen through particular considerations, and whom they have convicted of being returned to their ancient worship. These are put to death without mercy; all the other Giaurs live in peace throughout the dominions of the grand seignior, paying the Bachkaradg over and above the other imposts. But as commerce and industry, which enrich a great number of them, expose them to the envy and hatred of the Muffulmen, they have found means to increase this tax.

Besides the Bachkaradg paid by those who have a fixed place of residence, the ministers of the Porte have contrived to lay another tax on those who, not being settled, go from place to place on account of their commerce, in order, as they say, that none of these Giaurs may escape the impost to which the great prophet has condemned them all,

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as a punishment for their blindness. For this purpose, the collectors of the Bachkaradg have a right to demand the value of ten shillings sterling from every Giaur, wherever they meet him, unless he produce a receipt which proves that he has paid it for that year. This receipt is written on paper either green, red, blue, or some other colour, which is changed every year; and thofe, who are settled and have paid this tax in the place of their residence, if they leave it but for a day, are not excused from paying a second time to obtain this paper, without which they would be imprisoned at the first place that they should arrive at.

The fourth impoft is called Gdgelebkachan 5 it has for object the carrying of commodities and other necessary effects, whether for the journeys of the fultan's or the march of the troops. The neceility or avarice of the emperors or their ministers has made this impost like the Giaurs' poll

At first it consisted in waggons, which the inhabitants of the places through which the prince or the troops passed were obliged to furnish in kind. As this service was very heavy for some and absolutely coft nothing to others, a principle of justice induced the great Solyman to convert it into money, in order that all the subjects might support equally the burden of war. It was collected at different times, in order, as it was said, that it might be less and not fo much felt. But in the wars that happened afterward, waggons

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were still pressed though the impost was regularly collected. This heavy charge has been redeemed as often as three times in a century. Such an exaction has not a little contributed to the troubles that have been seen in the course of this history.

The Turkish emperors have advantageously profited by the text of the Alcoran, which eftablished a representative of God on earth to govern mankind at his will, and by the supremne power attributed to him ; but they have not always efficaciously eluded another text, which forbids loading the true Believers with heavy taxes. The frequent revolutions occafioned at Conftantinople by the abuse of power, are without doubt what has led the count of Marsigli into an error. thought that soldiers, who deposed their emperor, had another right to do it than that of force and the natural sentiment which revolts against tyranny. I can venture to affert that there is no law in Turkey which limits the power of the emperor. The Turks have no other written law than the Alcoran and Sunna. The Alcoran is the collection of the chapters which Mahomet pretended were sent from Heaven for the instruction of Mussulmen; the Sunna is a relation of the principal actions of his life, collected by those who were witnefles of them. Neither of these books can contain principles of democracy. Mahomet, who made himself pontiff and prophet to collect into his own hands every species of power,

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had certainly no intention to furnish the people with arms against himself.

But to return to the finances, Mr. Degirardin and the count of Marsigli agree very near on the product of the four imposts of which I have just given an account. They make them amount to about one million five hundred forty-one thousand fix hundred and fixty-fix pounds sterling. The products of Egypt and the province of Bagdad are not reckoned in this account, which form two separate states, exempt froin the common imposts, under the authority of two bashaws, who govern them in the same manner as they were before they were conquered. These two states

the Porte a tribute in natural productions, such as fax, coffee, sugar, rice, lentils; they entertain all the troops employed in their defence, support the whole expence of their administration, and, besides the commodities just mentioned, send the Porte a tribute in money of fifty-eight thoufand three hundred and thirty-three pounds sterling for Egypt, and forty-one thousand fix hundred and fixty-fix for Bagdad.

This product, which I don't believe much increased since 1687, does not give a very high idea of the riches of the Ottoman empire; but this is far from being all its resources. Neither the funds nor revenues of the mosques, which, as we have said, are the thirds of the conquests, are given up to the ulema (it is thus they call the body of ministers of the religion). When those

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who serve the mosques, or who fill the places of cadis, have received a salary, which is fixed, the remains of the revenues, fayed under the infpection of the killar aga, or chief of the black eunuchs, are deposited in a treasury, and are not permitted to be touched but for wars of religion. But all the wars are counted religious, as they cannot be but against the Persians, who are Aliians, or Heretics with regard to the Turks, or against Christians, or rebel subjects, and all rebellion is termed facrilege. Thus the property of the mosques is applied to the easing of the burden of the state. The territory of the mosques does not produce as much to the state as that which belongs to the emperor, because those, who pay a rent for the portion of land which they hold of a mosque, never see it go out of their hands. They transmit this poffeffion to their posterity, who pay the same rent, and these lands return to the mosques, only when the poffeffors leave no children. Then the family to which this tenement is granted anew, pays a sum of money for it, befides the annual rent, which is often increased.

The third portion of the conquests, which was divided between the soldiers, and of which timars or military benefices have been made, is likewise a considerable ease for the state, because these poffeffors of timars, called timarians, are obliged to entertain a number of troopers at their expence, proportionable to the value of the lands which they possess. I have said in the course of

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