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every　great　country；　I　have　already　had　occasion　to　observe　in

the　third　book　of　this　Inquiry。

　　　　　What　are　called　poll…taxes　in　the　southern　provinces　of

North　America；　and　in　the　West　Indian　Islands　annual　taxes　of　so

much　a　head　upon　every　negro；　are　properly　taxes　upon　the　profits

of　a　certain　species　of　stock　employed　in　agriculture。　As　the

planters　are；　the　greater　part　of　them；　both　farmers　and

landlords；　the　final　payment　of　the　tax　falls　upon　them　in　their

quality　of　landlords　without　any　retribution。

　　　　　Taxes　of　so　much　a　head　upon　the　bondmen　employed　in

cultivation　seem　anciently　to　have　been　common　all　over　Europe。

There　subsists　at　present　a　tax　of　this　kind　in　the　empire　of

Russia。　It　is　probably　upon　this　account　that　poll…taxes　of　all

kinds　have　often　been　represented　as　badges　of　slavery。　Every

tax；　however；　is　to　the　person　who　pays　it　a　badge；　not　of

slavery；　but　of　liberty。　It　denotes　that　he　is　subject　to

government；　indeed；　but　that；　as　he　has　some　property；　he　cannot

himself　be　the　property　of　a　master。　A　poll…tax　upon　slaves　is

altogether　different　from　a　poll…tax　upon　freemen。　The　latter　is

paid　by　the　persons　upon　whom　it　is　imposed；　the　former　by　a

different　set　of　persons。　The　latter　is　either　altogether

arbitrary　or　altogether　unequal；　and　in　most　cases　is　both　the

one　and　the　other；　the　former；　though　in　some　respects　unequal；

different　slaves　being　of　different　values；　is　in　no　respect

arbitrary。　Every　master　who　knows　the　number　of　his　own　slaves

knows　exactly　what　he　has　to　pay。　Those　different　taxes；　however；

being　called　by　the　same　name；　have　been　considered　as　of　the

same　nature。

　　　　　The　taxes　which　in　Holland　are　imposed　upon　men…　and

maid…servants　are　taxes；　not　upon　stock；　but　upon　expense；　and　so

far　resemble　the　taxes　upon　consumable　commodities。　The　tax　of　a

guinea　a　head　for　every　man…servant　which　has　lately　been　imposed

in　Great　Britain　is　of　the　same　kind。　It　falls　heaviest　upon　the

middling　rank。　A　man　of　two　hundred　a　year　may　keep　a　single

manservant。　A　man　of　ten　thousand　a　year　will　not　keep　fifty。　It

does　not　affect　the　poor。

　　　　　Taxes　upon　the　profits　of　stock　in　particular　employments

can　never　affect　the　interest　of　money。　Nobody　will　lend　his

money　for　less　interest　to　those　who　exercise　the　taxed　than　to

those　who　exercise　the　untaxed　employments。　Taxes　upon　the

revenue　arising　from　stock　in　all　employments　where　the

government　attempts　to　levy　them　with　any　degree　of　exactness；

will；　in　many　cases；　fall　upon　the　interest　of　money。　The

Vingtieme；　or　twentieth　penny；　in　France　is　a　tax　of　the　same

kind　with　what　is　called　the　land…tax　in　England；　and　is

assessed；　in　the　same　manner；　upon　the　revenue　arising　from　land；

houses；　and　stock。　So　far　as　it　affects　stock　it　is　assessed；

though　not　with　great　rigour；　yet　with　much　more　exactness　than

that　part　of　the　land…tax　of　England　which　is　imposed　upon　the

same　fund。　It；　in　many　cases；　falls　altogether　upon　the　interest

of　money。　Money　is　frequently　sunk　in　France　upon　what　are　called

Contracts　for　the　constitution　of　a　rent；　that　is；　perpetual

annuities　redeemable　at　any　time　by　the　debtor　upon　repayment　of

the　sum　originally　advanced；　but　of　which　this　redemption　is　not

exigible　by　the　creditor　except　in　particular　cases。　The

Vingtieme；　seems　not　to　have　raised　the　rate　of　those　annuities；

though　it　is　exactly　levied　upon　them　all。　

　　　　　　　　　　　　　　　　Appendix　to　ARTICLES　I　and　II。

　　　　　Taxes　upon　the　Capital　Value　of　Land；　Houses；　and　Stock　

　　　　　While　property　remains　in　the　possession　of　the　same　person；

whatever　permanent　taxes　may　have　been　imposed　upon　it；　they　have

never　been　intended　to　diminish　or　take　away　any　part　of　its

capital　value；　but　only　some　part　of　the　revenue　arising　from　it。

But　when　property　changes　hands；　when　it　is　transmitted　either

from　the　dead　to　the　living；　or　from　the　living　to　the　living；

such　taxes　have　frequently　been　imposed　upon　it　as　necessarily

take　away　some　part　of　its　capital　value。

　　　　　The　transference　of　all　sorts　of　property　from　the　dead　to

the　living；　and　that　of　immovable　property；　of　lands　and　houses；

from　the　living　to　the　living；　are　transactions　which　are　in

their　nature　either　public　and　notorious；　or　such　as　cannot　be

long　concealed。　Such　transactions；　therefore；　may　be　taxed

directly。　The　transference　of　stock；　or　movable　property；　from

the　living　to　the　living；　by　the　lending　of　money；　is　frequently

a　secret　transaction；　and　may　always　be　made　so。　It　cannot

easily；　therefore；　be　taxed　directly。　It　has　been　taxed

indirectly　in　two　different　ways；　first；　by　requiring　that　the

deed　containing　the　obligation　to　repay　should　be　written　upon

paper　or　parchment　which　had　paid　a　certain　stamp…duty；　otherwise

not　to　be　valid；　secondly；　by　requiring；　under　the　like　penalty

of　invalidity；　that　it　should　be　recorded　either　in　a　public　or

secret　register；　and　by　imposing　certain　duties　upon　such

registration。　Stamp…duties　and　duties　of　registration　have

frequently　been　imposed　likewise　upon　the　deeds　transferring

property　of　all　kinds　from　the　dead　to　the　living；　and　upon　those

transferring　immovable　property　from　the　living　to　the　living；

transactions　which　might　easily　have　been　taxed　directly。

　　　　　The　Vicesima　Hereditatum；　the　twentieth　penny　of

inheritances　imposed　by　Augustus　upon　the　ancient　Romans；　was　a

tax　upon　the　transference　of　property　from　the　dead　to　the

living。　Dion　Cassius；　the　author　who　writes　concerning　it　the

least　indistinctly；　says　that　it　was　imposed　upon　all

successions；　legacies；　and　donations　in　case　of　death；　except

upon　those　to　the　nearest　relations　and　to　the　poor。

　　　　　Of　the　same　kind　is　the　Dutch　tax　upon　successions。

Collateral　successions　are　taxed；　according　to　the　degree　of

relation；　from　five　to　thirty　per　cent　upon　the　whole　value　of

the　succession。　Testamentary　donations；　or　legacies　to

collaterals；　are　subject　to　the　like　duties。　Those　from　husband

to　wife；　or　from　wife　to　husband；　to　the　fiftieth　penny。　The

Luctuosa　Hereditas；　the　mournful　succession　of　ascendants　to

descendants；　to　the　twentieth　penny　only。　Direct　successions；　or

those　of　descendants　to　ascendants；　pay　no　tax。　The　death　of　a

father；　to　such　of　his　children　as　live　in　the　same　house　with

him；　is　seldom　attended　with　any　increase；　and　frequently　with　a

considerable　diminution　of　revenue；　by　the　loss　of　his　industry；

of　his　office；　or　of　some　life…rent　estate　of　which　he　may　have

been　in　possession。　That　tax　would　be　cruel　and　oppressive　which

aggravated　their　loss　by　taking　from　them　any　part　of　his

succession。　It　may；　however；　sometimes　be　otherwise　with　those

children　who；　in　the　language　of　the　Roman　law；　are　said　to　be

emancipated；　in　that　of　the　Scotch　law；　to　be　forisfamiliated；

that　is；　who　have　received　their　portion；　have　got　families　of

their　own；　and　are　supported　by　funds　separate　and　independent　of

those　of　their　father。　Whatever　part　of　his　succession　might　come

to　such　children　would　be　a　real　addition　to　their　fortune；　and

might　therefore；　perhaps；　without　more　inconveniency　than　what

attends　all　duties　of　this　kind；　be　liable　to　some　tax。

　　　　　The　casualties　of　the　feudal　law　were　taxes　upon　the

transference　of　land；　both　from　the　dead　to　the　living；　and　from

the　living　to　the　living。　In　ancient　times　they　constituted　in

every　part　of　Europe　one　of　the　principal　branches　of　the　revenue

of　the　crown。

　　　　　The　heir　of　every　immediate　vassal　of　the　crown　paid　a

certain　duty；　generally　a　year's　rent；　upon　receiving　the

investiture　of　the　estate。　If　the　heir　was　a　minor；　the　whole

rents　of　the　estate　during　the　continuance　of　the　minority

devolved　to　the　superior　without　any　other　charge　besides　the

maintenance　of　the　minor；　and　the　payment　of　the　widow's　dower

when　there　happened　to　be　a　dowager　upon　the　land。　When　the　minor

came　to　be　of　age；　another　tax；　called　Relief；　was　still　due　to

the　superior；　which　generally　amounted　likewise　to　a　year's　rent。

A　long　minority；　which　in　the　present　times　so　frequently

disburdens　a　great　estate　of　all　its　incumbrances　and　restores

the　family　to　their　ancient　splendour；　could　in　those　times　have

no　such　effect。　The　waste；　and　not　the　disincumbrance　of　the

estate；　was　the　common　effect　of　a　long　minority。

　　　　　By　the　feudal　law　the　vassal　could　not　alienate　without　the

consent　of　his　superior；　who　generally　extorted　a　fine　or

composition　for　granting　it。　This　fine；　which　was　at　first

arbitrary；　came　in　many　countries　to　be　regulated　at　a　certain

portion　of　the　price　of　the　land。　In　some　countries　where　the

greater　part　of　the　other　feudal　customs　have　gone　into　disuse；

this　tax　upon　the　alienation　of　land　still　continues　to　make　a

very　considerable　branch　of　the　revenue　of　the　sovereign。　In　the

canton　of　Berne　it　is　so　high　as　a　sixth　part　of　the　price　of　all

noble　fiefs；　and　a　tenth　part　of　that