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instead of being coined into five shillings and twopence; been

coined either into pieces which bore so low a denomination as two

shillings and sevenpence; or into pieces which bore so high a one

as ten shillings and fourpence; it would in the one case have

hurt the revenue of the proprietor; in the other that of the

sovereign。

     In circumstances; therefore; somewhat different from those

which have actually taken place; this constancy of valuation

might have been a very great inconveniency; either to the

contributors; or to the commonwealth。 In the course of ages such

circumstances; however; must; at some time or other; happen。 But

though empires; like all the other works of men; have all

hitherto proved mortal; yet every empire aims at immortality。

Every constitution; therefore; which it is meant should be as

permanent as the empire itself; ought to be convenient; not in

certain circumstances only; but in all circumstances; or ought to

be suited; not to those circumstances which are transitory;

occasional; or accidental; but to those which are necessary and

therefore always the same。

     A tax upon the rent of land which varies with every

variation of the rent; or which rises and falls according to the

improvement or neglect of cultivation; is recommended by that

sect of men of letters in France who call themselves The

Economists as the most equitable of all taxes。 All taxes; they

pretend; fall ultimately upon the rent of land; and ought

therefore to be imposed equally upon the fund which must finally

pay them。 That all taxes ought to fall as equally as possible

upon the fund which must finally pay them is certainly true。 But

without entering into the disagreeable discussion of the

metaphysical arguments by which they support their very ingenious

theory; it will sufficiently appear; from the following review;

what are the taxes which fall finally upon the rent of the land;

and what are those which fall finally upon some other fund。

     In the Venetian territory all the arable lands which are

given in lease to farmers are taxed at a tenth of the rent。 The

leases are recorded in a public register which is kept by the

officers of revenue in each province or district。 When the

proprietor cultivates his own lands; they are valued according to

an equitable estimation; and he is allowed a deduction of

one…fifth of the tax; so that for such lands he pays only eight

instead of ten per cent of the supposed rent。

     A land…tax of this kind is certainly more equal than the

land…tax of England。 It might not; perhaps; be altogether so

certain; and the assessment of the tax might frequently occasion

a good deal more trouble to the landlord。 It might; too; be a

good deal more expensive in the levying。

     Such a system of administration; however; might perhaps be

contrived as would; in a great measure; both prevent this

uncertainty and moderate this expense。

     The landlord and tenant; for example; might jointly be

obliged to record their lease in a public register。 Proper

penalties might be enacted against concealing or misrepresenting

any of the conditions; and if part of those penalties were to be

paid to either of the two parties who informed against and

convicted the other of such concealment or misrepresentation; it

would effectually deter them from combining together in order to

defraud the public revenue。 All the conditions of the lease might

be sufficiently known from such a record。

     Some landlords; instead of raising the rent; take a fine for

the renewal of the lease。 This practice is in most cases the

expedient of a spendthrift; who for a sum of ready money sells a

future revenue of much greater value。 It is in most cases;

therefore; hurtful to the landlords。 It is frequently hurtful to

the tenant; and it is always hurtful to the community。 It

frequently takes from the tenant so great a part of his capital;

and thereby diminishes so much his ability to cultivate the land;

that he finds it more difficult to pay a small rent than it would

otherwise have been to pay a great one。 Whatever diminishes his

ability to cultivate; necessarily keeps down; below what it would

otherwise have been; the most important part of the revenue of

the community。 By rendering the tax upon such fines a good deal

heavier than upon the ordinary rent; this hurtful practice might

be discouraged; to the no small advantage of all the different

parties concerned; of the landlord; of the tenant; of the

sovereign; and of the whole community。

     Some leases prescribe to the tenant a certain mode of

cultivation and a certain succession of crops during the whole

continuance of the lease。 This condition; which is generally the

effect of the landlord's conceit of his own superior knowledge (a

conceit in most cases very ill founded); ought always to be

considered as an additional rent; as a rent in service instead of

a rent in money。 In order to discourage the practice; which is

generally a foolish one; this species of rent might be valued

rather high; and consequently taxed somewhat higher than common

money rents。

     Some landlords; instead of a rent in money; require a rent

in kind; in corn; cattle; poultry; wine; oil; etc。; others;

again; require a rent in service。 Such rents are always more

hurtful to the tenant than beneficial to the landlord。 They

either take more or keep more out of the pocket of the former

than they put into that of the latter。 In every country where

they take place the tenants are poor and beggarly; pretty much

according to the degree in which they take place。 By valuing; in

the same manner; such rents rather high; and consequently taxing

them somewhat higher than common money rents; a practice which is

hurtful to the whole community might perhaps be sufficiently

discouraged。

     When the landlord chose to occupy himself a part of his own

lands; the rent might be valued according to an equitable

arbitration of the farmers and landlords in the neighbourhood;

and a moderate abatement of the tax might be granted to him; in

the same manner as in the Venetian territory; provided the rent

of the lands which he occupied did not exceed a certain sum。 It

is of importance that the landlord should be encouraged to

cultivate a part of his own land。 His capital is generally

greater than that of the tenant; and with less skill he can

frequently raise a greater produce。 The landlord can afford to

try experiments; and is generally disposed to do so。 His

unsuccessful experiments occasion only a moderate loss to

himself。 His successful ones contribute to the improvement and

better cultivation of the whole country。 It might be of

importance; however; that the abatement of the tax should

encourage him to cultivate to a certain extent only。 If the

landlords should; the greater part of them; be tempted to farm

the whole of their own lands; the country (instead of sober and

industrious tenants; who are bound by their own interest to

cultivate as well as their capital and skill will allow them)

would be filled with idle and profligate bailiffs; whose abusive

management would soon degrade the cultivation and reduce the

annual produce of the land; to the diminution; not only of the

revenue of their masters; but of the most important part of that

of the whole society。

     Such a system of administration might; perhaps; free a tax

of this kind from any degree of uncertainty which could occasion

either oppression or inconveniency of the contributor; and might

at the same time serve to introduce into the common management of

land such a plan or policy as might contribute a good deal to the

general improvement and good cultivation of the country。

     The expense of levying a land…tax which varied with every

variation of the rent would no doubt be somewhat greater than

that of levying one which was already rated according to a fixed

valuation。 Some additional expense would necessarily be incurred

both by the different register offices which it would be proper

to establish in the different districts of the country; and by

the different valuations which might occasionally be made of the

lands which the proprietor chose to occupy himself。 The expense

of all this; however; might be very moderate; and much below what

is incurred in the levying of many other taxes which afford a

very inconsiderable revenue in comparison of what might easily be

drawn from a tax of this kind。

     The discouragement which a variable land…tax of this kind

might give to the improvement of land seems to be the most

important objection which can be made to it。 The landlord would

certainly be less disposed to improve when the sovereign; who

contributed nothing to the expense; was to share in the profit of

the improvement。 Even this objection might perhaps be obviated by

allowing the landlord; before he began his improvement; to

ascertain; in conjunction with the

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