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corporate in the kingdom; and arises almost altogether; either

from the rent of houses; or from what is supposed to be the

interest of trading and capital stock。 According to the

estimation; therefore; by which Great Britain is rated to the

land…tax; the whole mass of revenue arising from the rent of all

the lands; from that of all the houses; and from the interest of

all the capital stock; that part of it only excepted which is

either lent to the public; or employed in the cultivation of

land; does not exceed ten millions sterling a year; the ordinary

revenue which government levies upon the people even in peaceable

times。 The estimation by which Great Britain is rated to the

land…tax is; no doubt; taking the whole kingdom at an average;

very much below the real value; though in several particular

counties and districts it is said to be nearly equal to that

value。 The rent of the lands alone; exclusively of that of

houses; and of the interest of stock; has by many people been

estimated at twenty millions; an estimation made in a great

measure at random; and which; I apprehend; is as likely to be

above as below the truth。 But if the lands of Great Britain; in

the present state of their cultivation; do not afford a rent of

more than twenty millions a year; they could not well afford the

half; most probably not the fourth part of that rent; if they all

belonged to a single proprietor; and were put under the

negligent; expensive; and oppressive management of his factors

and agents。 The crown lands of Great Britain do not at present

afford the fourth part of the rent which could probably be drawn

from them if they were the property of private persons。 If the

crown lands were more extensive; it is probable they would be

still worse managed。

     The revenue which the great body of the people derives from

land is in proportion; not to the rent; but to the produce of the

land。 The whole annual produce of the land of every country; if

we except what is reserved for seed; is either annually consumed

by the great body of the people; or exchanged for something else

that is consumed by them。 Whatever keeps down the produce of the

land below what it would otherwise rise to keeps down the revenue

of the great body of the people still more than it does that of

the proprietors of land。 The rent of land; that portion of the

produce which belongs to the proprietors; is scarce anywhere in

Great Britain supposed to be more than a third part of the whole

produce。 If the land which in one state of cultivation affords a

rent of ten millions sterling a year would in another afford a

rent of twenty millions; the rent being; in both cases; supposed

a third part of the produce; the revenue of the proprietors would

be less than it otherwise might be by ten millions a year only;

but the revenue of the great body of the people would be less

than it otherwise might be by thirty millions a year; deducting

only what would be necessary for seed。 The population of the

country would be less by the number of people which thirty

millions a year; deducting always the seed; could maintain

according to the particular mode of living and expense which

might take place in the different ranks of men among whom the

remainder was distributed。

     Though there is not at present; in Europe; any civilised

state of any kind which derives the greater part of its public

revenue from the rent of lands which are the property of the

state; yet in all the great monarchies of Europe there are still

many large tracts of land which belong to the crown。 They are

generally forest; and sometimes forest where; after travelling

several miles; you will scarce find a single tree; a mere waste

and loss of country in respect both of produce and population。 In

every great monarchy of Europe the sale of the crown lands would

produce a very large sum of money; which; if applied to the

payment of the public debts; would deliver from mortgage a much

greater revenue than any which those lands have ever afforded to

the crown。 In countries where lands; improved and cultivated very

highly; and yielding at the time of sale as great a rent as can

easily be got from them; commonly sell at thirty years' purchase;

the unimproved; uncultivated; and low…rented crown lands might

well be expected to sell at forty; fifty; or sixty years'

purchase。 The crown might immediately enjoy the revenue which

this great price would redeem from mortgage。 In the course of a

few years it would probably enjoy another revenue。 When the crown

lands had become private property; they would; in the course of a

few years; become well improved and well cultivated。 The increase

of their produce would increase the population of the country by

augmenting the revenue and consumption of the people。 But the

revenue which the crown derives from the duties of customs and

excise would necessarily increase with the revenue and

consumption of the people。

     The revenue which; in any civilised monarchy; the crown

derives from the crown lands; though it appears to cost nothing

to individuals; in reality costs more to the society than perhaps

any other equal revenue which the crown enjoys。 It would; in all

cases; be for the interest of the society to replace this revenue

to the crown by some other equal revenue; and to divide the lands

among the people; which could not well be done better; perhaps;

than by exposing them to public sale。

     Lands for the purposes of pleasure and magnificence… parks;

gardens; public walks; etc。; possessions which are everywhere

considered as causes of expense; not as sources of revenue… seem

to be the only lands which; in a great and civilised monarchy;

ought to belong to the crown。

     Public stock and public lands; therefore; the two sources of

revenue which may peculiarly belong to the sovereign or

commonwealth; being both improper and insufficient funds for

defraying the necessary expense of any great and civilised state;

it remains that this expense must; the greater part of it; be

defrayed by taxes of one kind or another; the people contributing

a part of their own private revenue in order to make up a public

revenue to the sovereign or commonwealth。

                             PART 2

                            Of Taxes 

     THE private revenue of individuals; it has been shown in the

first book of this Inquiry; arises ultimately from three

different sources: Rent; Profit; and Wages。 Every tax must

finally be paid from some one or other of those three different

sorts of revenue; or from all of them indifferently。 I shall

endeavour to give the best account I can; first; of those taxes

which; it is intended; should fall upon rent; secondly; of those

which; it is intended; should fall upon profit; thirdly; of those

which; it is intended; should fall upon wages; and; fourthly; of

those which; it is intended; should fall indifferently upon all

those three different sources of private revenue。 The particular

consideration of each of these four different sorts of taxes will

divide the second part of the present chapter into four articles;

three of which will require several other subdivisions。 Many of

those taxes; it will appear from the following review; are not

finally paid from the fund; or source of revenue; upon which it

was intended they should fall。

     Before I enter upon the examination of particular taxes; it

is necessary to premise the four following maxims with regard to

taxes in general。

     I。 The subjects of every state ought to contribute towards

the support of the government; as nearly as possible; in

proportion to their respective abilities; that is; in proportion

to the revenue which they respectively enjoy under the protection

of the state。 The expense of government to the individuals of a

great nation is like the expense of management to the joint

tenants of a great estate; who are all obliged to contribute in

proportion to their respective interests in the estate。 In the

observation or neglect of this maxim consists what is called the

equality or inequality of taxation。 Every tax; it must be

observed once for all; which falls finally upon one only of the

three sorts of revenue above mentioned; is necessarily unequal in

so far as it does not affect the other two。 In the following

examination of different taxes I shall seldom take much further

notice of this sort of inequality; but shall; in most cases;

confine my observations to that inequality which is occasioned by

a particular tax falling unequally even upon that particular sort

of private revenue which is affected by it。

     II。 The tax which each individual is bound to pay ought to

be certain; and not arbitrary。 The time of payment; the manner of

payment; the quantity to be paid; ought all to be clear and plain

to the contributor; and to every other person。 Where it is

otherwise; every person subject to the tax is 

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