wealbk05-第40部分

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allowing　the　landlord；　before　he　began　his　improvement；　to

ascertain；　in　conjunction　with　the　officers　of　revenue；　the

actual　value　of　his　lands　according　to　the　equitable　arbitration

of　a　certain　number　of　landlords　and　farmers　in　the　neighborhood；

equally　chosen　by　both　parties；　and　by　rating　him　according　to

this　valuation　for　such　a　number　of　years　as　might　be　fully

sufficient　for　his　complete　indemnification。　To　draw　the

attention　of　the　sovereign　towards　the　improvement　of　the　land；

from　a　regard　to　the　increase　of　his　own　revenue；　is　one　of　the

principal　advantages　proposed　by　this　species　of　land…tax。　The

term；　therefore；　allowed　for　the　indemnification　of　the　landlord

ought　not　to　be　a　great　deal　longer　than　what　was　necessary　for

that　purpose；　lest　the　remoteness　of　the　interest　should

discourage　too　much　this　attention。　It　had　better；　however；　be

somewhat　too　long　than　in　any　respect　too　short。　No　incitement　to

the　attention　of　the　sovereign　can　ever　counterbalance　the

smallest　discouragement　to　that　of　the　landlord。　The　attention　of

the　sovereign　can　be　at　best　but　a　very　general　and　vague

consideration　of　what　is　likely　to　contribute　to　the　better

cultivation　of　the　greater　part　of　his　dominions。　The　attention

of　the　landlord　is　a　particular　and　minute　consideration　of　what

is　likely　to　be　the　most　advantageous　application　of　every　inch

of　ground　upon　his　estate。　The　principal　attention　of　the

sovereign　ought　to　be　to　encourage；　by　every　means　in　his　power；

the　attention　both　of　the　landlord　and　of　the　farmer；　by　allowing

both　to　pursue　their　own　interest　in　their　own　way　and　according

to　their　own　judgment；　by　giving　to　both　the　most　perfect

security　that　they　shall　enjoy　the　full　recompense　of　their　own

industry；　and　by　procuring　to　both　the　most　extensive　market　for

every　part　of　their　produce；　in　consequence　of　establishing　the

easiest　and　safest　communications　both　by　land　and　by　water

through　every　part　of　his　own　dominions　as　well　as　the　most

unbounded　freedom　of　exportation　to　the　dominions　of　all　other

princes。

　　　　　If　by　such　a　system　of　administration　a　tax　of　this　kind

could　be　so　managed　as　to　give；　not　only　no　discouragement；　but；

on　the　contrary；　some　encouragement　to　the　improvement　of　land；

it　does　not　appear　likely　to　occasion　any　other　inconveniency　to

the　landlord；　except　always　the　unavoidable　one　of　being　obliged

to　pay　the　tax。

　　　　　In　all　the　variations　of　the　state　of　the　society；　in　the

improvement　and　in　the　declension　of　agriculture；　in　all　the

variations　in　the　value　of　silver；　and　in　all　those　in　the

standard　of　the　coin；　a　tax　of　this　kind　would；　of　its　own　accord

and　without　any　attention　of　government；　readily　suit　itself　to

the　actual　situation　of　things；　and　would　be　equally　just　and

equitable　in　all　those　different　changes。　It　would；　therefore；　be

much　more　proper　to　be　established　as　a　perpetual　and　unalterable

regulation；　or　as　what　is　called　a　fundamental　law　of　the

commonwealth；　than　any　tax　which　was　always　to　be　levied

according　to　a　certain　valuation。

　　　　　Some　states；　instead　of　the　simple　and　obvious　expedient　of

a　register　of　leases；　have　had　recourse　to　the　laborious　and

expensive　one　of　an　actual　survey　and　valuation　of　all　the　lands

in　the　country。　They　have　suspected；　probably；　that　the　lessor

and　lessee；　in　order　to　defraud　the　public　revenue；　might　combine

to　conceal　the　real　terms　of　the　lease。　Domesday…Book　seems　to

have　been　the　result　of　a　very　accurate　survey　of　this　kind。

　　　　　In　the　ancient　dominions　of　the　King　of　Prussia；　the

land…tax　is　assessed　according　to　an　actual　survey　and　valuation；

which　is　reviewed　and　altered　from　time　to　time。　According　to

that　valuation；　the　lay　proprietors　pay　from　twenty　to

twenty…five　per　cent　of　their　revenue。　Ecclesiastics　from　forty

to　forty…five　per　cent。　The　survey　and　valuation　of　Silesia　was

made　by　order　of　the　present　king；　it　is　said　with　great

accuracy。　According　to　that　valuation；　the　lands　belonging　to　the

Bishop　of　Breslaw　are　taxed　at　twenty…five　per　cent　of　their

rent。　The　other　revenues　of　the　ecclesiastics　of　both　religions；

at　fifty　per　cent。　The　commanderies　of　the　Teutonic　order；　and　of

that　of　Malta；　at　forty　per　cent。　Lands　held　by　a　noble　tenure；

at　thirty…eight　and　one…third　per　cent。　Lands　held　by　a　base

tenure；　at　thirty…five　and　one…third　per　cent。

　　　　　The　survey　and　valuation　of　Bohemia　is　said　to　have　been　the

work　of　more　than　a　hundred　years。　It　was　not　perfected　till

after　the　peace　of　1748；　by　the　orders　of　the　present　empress

queen。　The　survey　of　the　duchy　of　Milan；　which　was　begun　in　the

time　of　Charles　VI；　was　not　perfected　till　after　1760。　It　is

esteemed　one　of　the　most　accurate　that　has　ever　been　made。　The

survey　of　Savoy　and　Piedmont　was　executed　under　the　orders　of　the

late　King　of　Sardinia。

　　　　　In　the　dominions　of　the　King　of　Prussia　the　revenue　of　the

church　is　taxed　much　higher　than　that　of　lay　proprietors。　The

revenue　of　the　church　is；　the　greater　part　of　it；　a　burden　upon

the　rent　of　land。　It　seldom　happens　that　any　part　of　it　is

applied　towards　the　improvement　of　land；　or　is　so　employed　as　to

contribute　in　any　respect　towards　increasing　the　revenue　of　the

great　body　of　the　people。　His　Prussian　Majesty　had　probably；　upon

that　account；　thought　it　reasonable　that　it　should　contribute　a

good　deal　more　towards　relieving　the　exigencies　of　the　state。　In

some　countries　the　lands　of　the　church　are　exempted　from　all

taxes。　In　others　they　are　taxed　more　lightly　than　other　lands。　In

the　duchy　of　Milan；　the　lands　which　the　church　possessed　before

1575　are　rated　to　the　tax　at　a　third　only　of　their　value。

　　　　　In　Silesia；　lands　held　by　a　noble　tenure　are　taxed　three　per

cent　higher　than　those　held　by　a　base　tenure。　The　honours　and

privileges　of　different　kinds　annexed　to　the　former；　his　Prussian

Majesty　had　probably　imagined；　would　sufficiently　compensate　to

the　proprietor　a　small　aggravation　of　the　tax；　while　at　the　same

time　the　humiliating　inferiority　of　the　latter　would　be　in　some

measure　alleviated　by　being　taxed　somewhat　more　lightly。　In　other

countries；　the　system　of　taxation；　instead　of　alleviating；

aggravates　this　inequality。　In　the　dominions　of　the　King　of

Sardinia；　and　in　those　provinces　of　France　which　are　subject　to

what　is　called　the　real　or　predial　taille；　the　tax　falls

altogether　upon　the　lands　held　by　a　base　tenure。　Those　held　by　a

noble　one　are　exempted。

　　　　　A　land…tax　assessed　according　to　a　general　survey　and

valuation；　how　equal　soever　it　may　be　at　first；　must；　in　the

course　of　a　very　moderate　period　of　time；　become　unequal。　To

prevent　its　becoming　so　would　require　the　continual　and　painful

attention　of　government　to　all　the　variations　in　the　state　and

produce　of　every　different　farm　in　the　country。　The　governments

of　Prussia；　of　Bohemia；　of　Sardinia；　and　of　the　duchy　of　Milan

actually　exert　an　attention　of　this　kind；　an　attention　so

unsuitable　to　the　nature　of　government　that　it　is　not　likely　to

be　of　long　continuance；　and　which；　if　it　is　continued；　will

probably　in　the　long…run　occasion　much　more　trouble　and　vexation

than　it　can　possibly　bring　relief　to　the　contributors。

　　　　　In　1666；　the　generality　of　Montauban　was　assessed　to　the

real　or　predial　taille　according；　it　is　said；　to　a　very　exact

survey　and　valuation。　By　1727；　this　assessment　had　become

altogether　unequal。　In　order　to　remedy　this　inconveniency；

government　has　found　no　better　expedient　than　to　impose　upon　the

whole　generality　an　additional　tax　of　a　hundred　and　twenty

thousand　livres。　This　additional　tax　is　rated　upon　all　the

different　districts　subject　to　the　taille　according　to　the　old

assessment。　But　it　is　levied　only　upon　those　which　in　the　actual

state　of　things　are　by　that　assessment　undertaxed；　and　it　is

applied　to　the　relief　of　those　which　by　the　same　assessment　are

overtaxed。　Two　districts；　for　example；　one　of　which　ought　in　the

actual　state　of　things　to　be　taxed　at　nine　hundred；　the　other　at

eleven　hundred　livres；　are　by　the　old　assessment　both　taxed　at　a

thousand　livres。　Both　these　districts　are　by　the　additional　tax

rated　at　eleven　hundred　livres　each。　But　this　additional　tax　is

levied　only　upon　the　district　undercharged；　and　it　is　applied

altogether　to　the　relief　of　that　overcharged；　which　consequently

pays　only　nine　hundred　livres。　The　government　neither　gains　nor

loses　by　the　additional　tax；　which　is　applied　altogether　to

remedy　the　inequalities　arising　from　the　old　assessment。　The

application　is　pretty　much　regulated　according　to　the　discretion

of　the　intendant　of　the　generality；　and　must；　therefore；　be　in　a

great　measure　arbitrary。　

　　　　　Taxes　which　are　proportioned；　not　to　the　Rent；　but　to　the

　　　　　　　　　　　　　　　　　　　　　　　　　　　　Produce　of　Land　

　　　　　Taxes　upon　the　produce　of　land　are　in　reality　taxes　upon　the

rent；　and　though　they　may　be　originally　advanced　by　the　farmer；

a