Montesquieu
 

XIII.13 In which governments tributes are subject to increase

Tributes can be rai­sed in most repu­blics because the citi­zen who thinks he is paying him­self is willing to pay them, and ordi­na­rily has the power as the effect of the nature of the govern­ment.

In monar­chy, the tri­bu­tes can be rai­sed because the mode­ra­tion of the govern­ment can pro­cure wealth : it is like the prince’s reward, because of the res­pect he has for the laws. In the des­po­tic state they can­not be rai­sed, because extreme ser­vi­tude can­not be increa­sed.