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taxed）　was　very　much　below　the　real　value　of　that　stock　or　trade。

Whatever　inequalities；　therefore；　there　might　be　in　the　original

assessment　gave　little　disturbance。　Every　parish　and　district

still　continues　to　be　rated　for　its　land；　its　houses；　and　its

stock；　according　to　the　original　assessment；　and　the　almost

universal　prosperity　of　the　country；　which　in　most　places　has

raised　very　much　the　value　of　all　these；　has　rendered　those

inequalities　of　still　less　importance　now。　The　rate；　too；　upon

each　district　continuing　always　the　same；　the　uncertainty　of　this

tax　so　far　as　it　might　be　assessed　upon　the　stock　of　any

individual；　has　been　very　much　diminished；　as　well　as　rendered　of

much　less　consequence。　If　the　greater　part　of　the　lands　of

England　are　not　rated　to　the　land…tax　at　half　their　actual　value；

the　greater　part　of　the　stock　of　England　is；　perhaps；　scarce

rated　at　the　fiftieth　part　of　its　actual　value。　In　some　towns　the

whole　land…tax　is　assessed　upon　houses；　as　in　Westminster；　where

stock　and　trade　are　free。　It　is　otherwise　in　London。

　　　　　In　all　countries　a　severe　inquisition　into　the　circumstances

of　private　persons　has　been　carefully　avoided。

　　　　　At　Hamburg　every　inhabitant　is　obliged　to　pay　to　the　state

one…fourth　per　cent　of　all　that　he　possesses；　and　as　the　wealth

of　the　people　of　Hamburg　consists　principally　in　stock；　this　tax

may　be　considered　as　a　tax　upon　stock。　Every　man　assesses

himself；　and；　in　the　presence　of　the　magistrate；　puts　annually

into　the　public　coffer　a　certain　sum　of　money　which　he　declares

upon　oath　to　be　one…fourth　per　cent　of　all　that　he　possesses；　but

without　declaring　what　it　amounts　to；　or　being　liable　to　any

examination　upon　that　subject。　This　tax　is　generally　supposed　to

be　paid　with　great　fidelity。　In　a　small　republic；　where　the

people　have　entire　confidence　in　their　magistrates；　are　convinced

of　the　necessity　of　the　tax　for　the　support　of　the　state；　and

believe　that　it　will　be　faithfully　applied　to　that　purpose；　such

conscientious　and　voluntary　payment　may　sometimes　be　expected。　It

is　not　peculiar　to　the　people　of　Hamburg。

　　　　　The　canton　of　Unterwald　in　Switzerland　is　frequently　ravaged

by　storms　and　inundations；　and　is　thereby　exposed　to

extraordinary　expenses。　Upon　such　occasions　the　people　assemble；

and　every　one　is　said　to　declare　with　the　greatest　frankness　what

he　is　worth　in　order　to　be　taxed　accordingly。　At　Zurich　the　law

orders　that；　in　cases　of　necessity；　every　one　should　be　taxed　in

proportion　to　his　revenue…　the　amount　of　which　he　is　obliged　to

declare　upon　oath。　They　have　no　suspicion；　it　is　said；　that　any

of　their　fellow…citizens　will　deceive　them。　At　Basel　the

principal　revenue　of　the　state　arises　from　a　small　custom　upon

goods　exported。　All　the　citizens　make　oath　that　they　will　pay

every　three　months　all　the　taxes　imposed　by　the　law。　All

merchants　and　even　all　innkeepers　are　trusted　with　keeping

themselves　the　account　of　the　goods　which　they　sell　either　within

or　without　the　territory。　At　the　end　of　every　three　months　they

send　this　account　to　the　treasurer　with　the　amount　of　the　tax

computed　at　the　bottom　of　it。　It　is　not　suspected　that　the

revenue　suffers　by　this　confidence。

　　　　　To　oblige　every　citizen　to　declare　publicly　upon　oath　the

amount　of　his　fortune　must　not；　it　seems；　in　those　Swiss　cantons

be　reckoned　a　hardship。　At　Hamburg　it　would　be　reckoned　the

greatest。　Merchants　engaged　in　the　hazardous　protects　of　trade

all　tremble　at　the　thoughts　of　being　obliged　at　all　to　expose　the

real　state　of　their　circumstances。　The　ruin　of　their　credit　and

the　miscarriage　of　their　projects；　they　foresee；　would　too　often

be　the　consequence。　A　sober　and　parsimonious　people；　who　are

strangers　to　all　such　projects；　do　not　feel　that　they　have

occasion　for　any　such　concealment。

　　　　　In　Holland；　soon　after　the　exaltation　of　the　late　Prince　of

Orange　to　the　stadtholdership；　a　tax　of　two　per　cent；　or　the

fiftieth　penny；　as　it　was　called；　was　imposed　upon　the　whole

substance　of　every　citizen。　Every　citizen　assessed　himself　and

paid　his　tax　in　the　same　manner　as　at　Hamburg；　and　it　was　in

general　supposed　to　have　been　paid　with　great　fidelity。　The

people　had　at　that　time　the　greatest　affection　for　their　new

government；　which　they　had　just　established　by　a　general

insurrection。　The　tax　was　to　be　paid　but　once；　in　order　to

relieve　the　state　in　a　particular　exigency。　It　was；　indeed；　too

heavy　to　be　permanent。　In　a　country　where　the　market　rate　of

interest　seldom　exceeds　three　per　cent；　a　tax　of　two　per　cent

amounts　to　thirteen　shillings　and　fourpence　in　the　pound　upon　the

highest　net　revenue　which　is　commonly　drawn　from　stock。　It　is　a

tax　which　very　few　people　could　pay　without　encroaching　more　or

less　upon　their　capitals。　In　a　particular　exigency　the　people

may；　from　great　public　zeal；　make　a　great　effort；　and　give　up

even　a　part　of　their　capital　in　order　to　relieve　the　state。　But

it　is　impossible　that　they　should　continue　to　do　so　for　any

considerable　time；　and　if　they　did；　the　tax　would　ruin　them　so

completely　as　to　render　them　altogether　incapable　of　supporting

the　state。

　　　　　The　tax　upon　stock　imposed　by　the　Land…tax　Bill　in　England；

though　it　is　proportioned　to　the　capital；　is　not　intended　to

diminish　or　take　away　any　part　of　that　capital。　It　is　meant　only

to　be　a　tax　upon　the　interest　of　money　proportioned　to　that　upon

the　rent　of　land；　so　that　when　the　latter　is　at　four　shillings　in

the　pound；　the　former　may　be　at　four　shillings　in　the　pound　too。

The　tax　at　Hamburg　and　the　still　more　moderate　tax　of　Unterwald

and　Zurich　are　meant；　in　the　same　manner；　to　be　taxes；　not　upon

the　capital；　but　upon　the　interest　or　net　revenue　of　stock。　That

of　Holland　was　meant　to　be　a　tax　upon　the　capital。　

　　　　　　　　　Taxes　upon　as　Profit　of　particular　Employments　

　　　　　In　some　countries　extraordinary　taxes　are　imposed　upon　the

profits　of　stock；　sometimes　when　employed　in　particular　branches

of　trade；　and　sometimes　when　employed　in　agriculture。

　　　　　Of　the　former　kind　are　in　England　the　tax　upon　hawkers　and

pedlars；　that　upon　hackney　coaches　and　chairs；　and　that　which　the

keepers　of　ale…houses　pay　for　a　licence　to　retail　ale　and

spirituous　liquors。　During　the　late　war；　another　tax　of　the　same

kind　was　proposed　upon　shops。　The　war　having　been　undertaken；　it

was　said；　in　defence　of　the　trade　of　the　country；　the　merchants；

who　were　to　profit　by　it；　ought　to　contribute　towards　the　support

of　it。

　　　　　A　tax；　however；　upon　the　profits　of　stock　employed　in　any

particular　branch　of　trade　can　never　fall　finally　upon　the

dealers　（who　must　in　all　ordinary　cases　have　their　reasonable

profit；　and　where　the　competition　is　free　can　seldom　have　more

than　that　profit）；　but　always　upon　the　consumers；　who　must　be

obliged　to　pay　in　the　price　of　the　goods　the　tax　which　the　dealer

advances；　and　generally　with　some　overcharge。

　　　　　A　tax　of　this　kind　when　it　is　proportioned　to　the　trade　of

the　dealer　is　finally　paid　by　the　consumer；　and　occasions　no

oppression　to　the　dealer。　When　it　is　not　so　proportioned；　but　is

the　same　upon　all　dealers；　though　in　this　case；　too；　it　is

finally　paid　by　the　consumer；　yet　it　favours　the　great；　and

occasions　some　oppression　to　the　small　dealer。　The　tax　of　five

shillings　a　week　upon　every　hackney　coach；　and　that　of　ten

shillings　a　year　upon　every　hackney　chair；　so　far　as　it　is

advanced　by　the　different　keepers　of　such　coaches　and　chairs；　is

exactly　enough　proportioned　to　the　extent　of　their　respective

dealings。　It　neither　favours　the　great；　nor　oppresses　the　smaller

dealer。　The　tax　of　twenty　shillings　a　year　for　a　licence　to　sell

ale；　of　forty　shillings　for　a　licence　to　sell　spirituous　liquors；

and　of　forty　shillings　more　for　a　licence　to　sell　wine；　being　the

same　upon　all　retailers；　must　necessarily　give　some　advantage　to

the　great；　and　occasion　some　oppression　to　the　small　dealers。　The

former　must　find　it　more　easy　to　get　back　the　tax　in　the　price　of

their　goods　than　the　latter。　The　moderation　of　the　tax；　however；

renders　this　inequality　of　less　importance；　and　it　may　to　many

people　appear　not　improper　to　give　some　discouragement　to　the

multiplication　of　little　ale…houses。　The　tax　upon　shops；　it　was

intended；　should　be　the　same　upon　all　shops。　It　could　not　well

have　been　otherwise。　It　would　have　been　impossible　to　proportion

with　tolerable　exactness　the　tax　upon　a　shop　to　the　extent　of　the

trade　carried　on　in　it　without　such　an　inquisition　as　would　have

been　altogether　insupportable　in　a　free　country。　If　the　tax　had

been　considerable；　it　would　have　oppressed　the　small；　and　forced

almost　the　whole　retail　trade　into　the　hands　of　the　great

dealers。　The　competition　of　the　former　being　taken　away；　the

latter　would　have　enjoyed　a　monopoly　of　the　trade；　and　like　all

other　monopolists　would　soon　have　combined　to　raise　their　profits

much　beyond　what　was　necessary　for　the　payment　of　the