Institutes 4.20.13 — OF CIVIL GOVERNMENT.
CON treatise-section · status:draft · license:PD
**OF CIVIL GOVERNMENT.**
Lastly, we think it proper to add, that taxes and imposts are the legitimate revenues of princes, which they are chiefly to employ in sustaining the public burdens of their office. These, however, they may use for the maintenance of their domestic state, which is in a manner combined with the dignity of the authority which they exercise. Thus we see that David, Hezekiah, Josiah, Jehoshaphat, and other holy kings, Joseph also, and Daniel, in proportion to the office which they sustained, without offending piety, expended liberally of the public funds; and we read in Ezekiel, that a very large extent of territory was assigned to kings ( Ezek. 48:21 ). In that passage, indeed, he is depicting the spiritual kingdom of Christ, but still he borrows his representation from lawful dominion among men. Princes, however, must remember, in their turn, that their revenues are not so much private chests as treasuries of the whole people (this Paul testifies, Rom. 13:6 ), which they cannot, without manifest injustice, squander or dilapidate; or rather, that they are almost the blood of the people, which it were the harshest inhumanity not to spare. They should also consider that their levies and contributions, and other kinds of taxes, are merely subsidies of the public necessity, and that it is tyrannical rapacity to harass the poor people with them without cause. These things do not stimulate princes to profusion and luxurious expenditure (there is certainly no need to inflame the passions, when they are already, of their own accord, inflamed more than enough), but seeing it is of the greatest consequence that, whatever they venture to do, they should do with a pure conscience, it is necessary to teach them how far they can lawfully go, lest, by impious confidence, they incur the divine displeasure. Nor is this doctrine superfluous to private individuals, that they may not rashly and petulantly stigmatise the expenditure of princes, though it should exceed the ordinary limits.
Source
source-manifest/institutes— Calvin, Institutes of the Christian Religion, tr. Beveridge 1845 (PD)- evidence_grade: D_doctrinal_textbook