wealbk05-第48部分

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

noble　fiefs；　and　a　tenth　part　of　that　of　all　ignoble　ones。　In　the

canton　of　Lucerne　the　tax　upon　the　sale　of　lands　is　not

universal；　and　takes　place　only　in　certain　districts。　But　if　any

person　sells　his　land　in　order　to　remove　out　of　the　territory；　he

pays　ten　per　cent　upon　the　whole　price　of　the　sale。　Taxes　of　the

same　kind　upon　the　sale　either　of　all　lands；　or　of　lands　held　by

certain　tenures；　take　place　in　many　other　countries；　and　make　a

more　or　less　considerable　branch　of　the　revenue　of　the　sovereign。

　　　　　Such　transactions　may　be　taxed　indirectly　by　means　either　of

stamp…duties；　or　of　duties　upon　registration；　and　those　duties

either　may　or　may　not　be　proportioned　to　the　value　of　the　subject

which　is　transferred。

　　　　　In　Great　Britain　the　stamp…duties　are　higher　or　lower；　not

so　much　according　to　the　value　of　the　property　transferred　（an

eighteenpenny　or　half…crown　stamp　being　sufficient　upon　a　bond

for　the　largest　sum　of　money）　as　according　to　the　nature　of　the

deed。　The　highest　do　not　exceed　six　pounds　upon　every　sheet　of

paper　or　skin　of　parchment；　and　these　high　duties　fall　chiefly

upon　grants　from　the　crown；　and　upon　certain　law　proceedings；

without　any　regard　to　the　value　of　the　subject。　There　are　in

Great　Britain　no　duties　on　the　registration　of　deeds　or　writings；

except　the　fees　of　the　officers　who　keep　the　register；　and　these

are　seldom　more　than　a　reasonable　recompense　for　their　labour。

The　crown　derives　no　revenue　from　them。

　　　　　In　Holland　there　are　both　stamp…duties　and　duties　upon

registration；　which　in　some　cases　are；　and　in　some　are　not；

proportioned　to　the　value　of　the　property　transferred。　All

testaments　must　be　written　upon　stamped　paper　of　which　the　price

is　proportioned　to　the　property　disposed　of；　so　that　there　are

stamps　which　cost　from　threepence；　or　three　stivers　a　sheet；　to

three　hundred　florins；　equal　to　about　twenty…seven　pounds　ten

shillings　of　our　money。　If　the　stamp　is　of　an　inferior　price　to

what　the　testator　ought　to　have　made　use　of；　his　succession　is

confiscated。　This　is　over　and　above　all　their　other　taxes　on

succession。　Except　bills　of　exchange；　and　some　other　mercantile

bills；　all　other　deeds；　bonds；　and　contracts　are　subject　to　a

stamp…duty。　This　duty；　however；　does　not　rise　in　proportion　to

the　value　of　the　subject。　All　sales　of　land　and　of　houses；　and

all　mortgages　upon　either；　must　be　registered；　and；　upon

registration；　pay　a　duty　to　the　state　of　two　and　a　half　per　cent

upon　the　amount　of　the　price　or　of　the　mortgage。　This　duty　is

extended　to　the　sale　of　all　ships　and　vessels　of　more　than　two

tons　burden；　whether　decked　or　undecked。　These；　it　seems；　are

considered　as　a　sort　of　houses　upon　the　water。　The　sale　of

movables；　when　it　is　ordered　by　a　court　of　justice；　is　subject　to

the　like　duty　of　two　and　a　half　per　cent。

　　　　　In　France　there　are　both　stamp…duties　and　duties　upon

registration。　The　former　are　considered　as　a　branch　of　the　aides

or　excise；　and　in　the　provinces　where　those　duties　take　place　are

levied　by　the　excise　officers。　The　latter　are　considered　as　a

branch　of　the　domain　of　the　crown；　and　are　levied　by　a　different

set　of　officers。

　　　　　Those　modes　of　taxation；　by　stamp…duties　and　by　duties　upon

registration；　are　of　very　modern　invention。　In　the　course　of

little　more　than　a　century；　however；　stamp…duties　have；　in

Europe；　become　almost　universal；　and　duties　upon　registration

extremely　common。　There　is　no　art　which　one　government　sooner

learns　of　another　than　that　of　draining　money　from　the　pockets　of

the　people。

　　　　　Taxes　upon　the　transference　of　property　from　the　dead　to　the

living　fall　finally　as　well　as　immediately　upon　the　person　to

whom　the　property　is　transferred。　Taxes　upon　the　sale　of　land

fall　altogether　upon　the　seller。　The　seller　is　almost　always

under　the　necessity　of　selling；　and　must；　therefore；　take　such　a

price　as　he　can　get。　The　buyer　is　scarce　ever　under　the　necessity

of　buying；　and　will；　therefore；　only　give　such　a　price　as　he

likes。　He　considers　what　the　land　will　cost　him　in　tax　and　price

together。　The　more　he　is　obliged　to　pay　in　the　way　of　tax；　the

less　he　will　be　disposed　to　give　in　the　way　of　price。　Such　taxes；

therefore；　fall　almost　always　upon　a　necessitous　person；　and

must；　therefore；　be　frequently　very　cruel　and　oppressive。　Taxes

upon　the　sale　of　new…built　houses；　where　the　building　is　sold

without　the　ground；　fall　generally　upon　the　buyer；　because　the

builder　must　generally　have　his　profit；　otherwise　he　must　give　up

the　trade。　If　he　advances　the　tax；　therefore；　the　buyer　must

generally　repay　it　to　him。　Taxes　upon　the　sale　of　old　houses；　for

the　same　reason　as　those　upon　the　sale　of　land；　fall　generally

upon　the　seller；　whom　in　most　cases　either　conveniency　or

necessity　obliges　to　sell。　The　number　of　new…built　houses　that

are　annually　brought　to　market　is　more　or　less　regulated　by　the

demand。　Unless　the　demand　is　such　as　to　afford　the　builder　his

profit；　after　paying　all　expenses；　he　will　build　no　more　houses。

The　number　of　old　houses　which　happen　at　any　time　to　come　to

market　is　regulated　by　accidents　of　which　the　greater　part　have

no　relation　to　the　demand。　Two　or　three　great　bankruptcies　in　a

mercantile　town　will　bring　many　houses　to　sale　which　must　be　sold

for　what　can　be　got　for　them。　Taxes　upon　the　sale　of　ground…rents

fall　altogether　upon　the　seller；　for　the　same　reason　as　those

upon　the　sale　of　land。　Stamp…duties；　and　duties　upon　the

registration　of　bonds　and　contracts　for　borrowed　money；　fall

altogether　upon　the　borrower；　and；　in　fact；　are　always　paid　by

him。　Duties　of　the　same　kind　upon　law　proceedings　fall　upon　the

suitors。　They　reduce　to　both　the　capital　value　of　the　subject　in

dispute。　The　more　it　costs　to　acquire　any　property；　the　less　must

be　the　net　value　of　it　when　acquired。

　　　　　All　taxes　upon　the　transference　of　property　of　every　kind；

so　far　as　they　diminish　the　capital　value　of　that　property；　tend

to　diminish　the　funds　destined　for　the　maintenance　of　productive

labour。　They　are　all　more　or　less　unthrifty　taxes　that　increase

the　revenue　of　the　sovereign；　which　seldom　maintains　any　but

unproductive　labourers；　at　the　expense　of　the　capital　of　the

people；　which　maintains　none　but　productive。

　　　　　Such　taxes；　even　when　they　are　proportioned　to　the　value　of

the　property　transferred；　are　still　unequal；　the　frequency　of

transference　not　being　always　equal　in　property　of　equal　value。

When　they　are　not　proportioned　to　this　value；　which　is　the　case

with　the　greater　part　of　the　stamp…duties　and　duties　of

registration；　they　are　still　more　so。　They　are　in　no　respect

arbitrary；　but　are　or　may　be　in　all　cases　perfectly　clear　and

certain。　Though　they　sometimes　fall　upon　the　person　who　is　not

very　able　to　pay；　the　time　of　payment　is　in　most　cases

sufficiently　convenient　for　him。　When　the　payment　becomes　due；　he

must　in　most　cases　have　the　money　to　pay。　They　are　levied　at　very

little　expense；　and　in　general　subject　the　contributors　to　no

other　inconveniency　besides　always　the　unavoidable　one　of　paying

the　tax。

　　　　　In　France　the　stamp…duties　are　not　much　complained　of。　Those

of　registration；　which　they　call　the　Controle；　are。　They　give

occasion；　it　is　pretended；　to　much　extortion　in　the　officers　of

the　farmers…general　who　collect　the　tax；　which　is　in　a　great

measure　arbitrary　and　uncertain。　In　the　greater　part　of　the

libels　which　have　been　written　against　the　present　system　of

finances　in　France　the　abuses　of　the　Controle　make　a　principal

article。　Uncertainty；　however；　does　not　seem　to　be　necessarily

inherent　in　the　nature　of　such　taxes。　If　the　popular　complaints

are　well　founded；　the　abuse　must　arise；　not　so　much　from　the

nature　of　the　tax　as　from　the　want　of　precision　and　distinctness

in　the　words　of　the　edicts　or　laws　which　impose　it。

　　　　　The　registration　of　mortgages；　and　in　general　of　all　rights

upon　immovable　property；　as　it　gives　great　security　both　to

creditors　and　purchasers；　is　extremely　advantageous　to　the

public。　That　of　the　greater　part　of　deeds　of　other　kinds　is

frequently　inconvenient　and　even　dangerous　to　individuals；

without　any　advantage　to　the　public。　All　registers　which；　it　is

acknowledged；　ought　to　be　kept　secret；　ought　certainly　never　to

exist。　The　credit　of　individuals　ought　certainly　never　to　depend

upon　so　very　slender　a　security　as　the　probity　and　religion　of

the　inferior　officers　of　revenue。　But　where　the　fees　of

registration　have　been　made　a　source　of　revenue　to　the　sovereign；

register　offices　have　commonly　been　multiplied　without　end；　both

for　the　deeds　which　ought　to　be　registered；　and　for　those　which

ought　not。　In　France　there　are　several　different　sorts　of　secret

registers。　This　abuse；　though　not　perhaps　a　necessary；　it　must　be

acknowledged；　is　a　very　natural　effect　of　such　taxes。

　　　　　Such　stamp…duties　as　those　in　Englan