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some　other　channel。

　　　　　The　rent　of　houses　might　easily　be　ascertained　with

sufficient　accuracy　by　a　policy　of　the　same　kind　with　that　which

would　be　necessary　for　ascertaining　the　ordinary　rent　of　land。

Houses　not　inhabited　ought　to　pay　no　tax。　A　tax　upon　them　would

fall　altogether　upon　the　proprietor；　who　would　thus　be　taxed　for

a　subject　which　afforded　him　neither　conveniency　nor　revenue。

Houses　inhabited　by　the　proprietor　ought　to　be　rated；　not

according　to　the　expense　which　they　might　have　cost　in　building；

but　according　to　the　rent　which　an　equitable　arbitration　might

judge　them　likely　to　bring　if　leased　to　a　tenant。　If　rated

according　to　the　expense　which　they　may　have　cost　in　building；　a

tax　of　three　or　four　shillings　in　the　pound；　joined　with　other

taxes；　would　ruin　almost　all　the　rich　and　great　families　of　this；

and；　I　believe；　of　every　other　civilised　country。　Whoever　will

examine；　with　attention；　the　different　town　and　country　houses　of

some　of　the　richest　and　greatest　families　in　this　country　will

find　that；　at　the　rate　of　only　six　and　a　half　or　seven　per　cent

upon　the　original　expense　of　building；　their　house…rent　is　nearly

equal　to　the　whole　net　rent　of　their　estates。　It　is　the

accumulated　expense　of　several　successive　generations；　laid　out

upon　objects　of　great　beauty　and　magnificance；　indeed；　but；　in

proportion　to　what　they　cost；　of　very　small　exchangeable　value。

　　　　　Ground…rents　are　a　still　more　proper　subject　of　taxation

than　the　rent　of　houses。　A　tax　upon　ground…rents　would　not　raise

the　rents　of　houses。　It　would　fall　altogether　upon　the　owner　of

the　ground…rent；　who　acts　always　as　a　monopolist；　and　exacts　the

greatest　rent　which　can　be　got　for　the　use　of　his　ground。　More　or

less　can　be　got　for　it　according　as　the　competitors　happen　to　be

richer　or　poorer；　or　can　afford　to　gratify　their　fancy　for　a

particular　spot　of　ground　at　a　greater　or　smaller　expense。　In

every　country　the　greatest　number　of　rich　competitors　is　in　the

capital；　and　it　is　there　accordingly　that　the　highest

ground…rents　are　always　to　be　found。　As　the　wealth　of　those

competitors　would　in　no　respect　be　increased　by　a　tax　upon

ground…rents；　they　would　not　probably　be　disposed　to　pay　more　for

the　use　of　the　ground。　Whether　the　tax　was　to　be　advanced　by　the

inhabitant；　or　by　the　owner　of　the　ground；　would　be　of　little

importance。　The　more　the　inhabitant　was　obliged　to　pay　for　the

tax；　the　less　he　would　incline　to　pay　for　the　ground；　so　that　the

final　payment　of　the　tax　would　fall　altogether　upon　the　owner　of

the　ground…rent。　The　ground…rents　of　uninhabited　houses　ought　to

pay　no　tax。

　　　　　Both　ground…rents　and　the　ordinary　rent　of　land　are　a

species　of　revenue　which　the　owner；　in　many　cases；　enjoys　without

any　care　or　attention　of　his　own。　Though　a　part　of　this　revenue

should　be　taken　from　him　in　order　to　defray　the　expenses　of　the

state；　no　discouragement　will　thereby　be　given　to　any　sort　of

industry。　The　annual　produce　of　the　land　and　labour　of　the

society；　the　real　wealth　and　revenue　of　the　great　body　of　the

people；　might　be　the　same　after　such　a　tax　as　before。

Ground…rents　and　the　ordinary　rent　of　land　are；　therefore；

perhaps；　the　species　of　revenue　which　can　best　bear　to　have　a

peculiar　tax　imposed　upon　them。

　　　　　Ground…rents　seem；　in　this　respect；　a　more　proper　subject　of

peculiar　taxation　than　even　the　ordinary　rent　of　land。　The

ordinary　rent　of　land　is；　in　many　cases；　owing　partly　at　least　to

the　attention　and　good　management　of　the　landlord。　A　very　heavy

tax　might　discourage　too；　much　this　attention　and　good

management。　Ground…rents；　so　far　as　they　exceed　the　ordinary　rent

of　land；　are　altogether　owing　to　the　good　government　of　the

sovereign；　which；　by　protecting　the　industry　either　of　the　whole

people；　or　of　the　inhabitants　of　some　particular　place；　enables

them　to　pay　so　much　more　than　its　real　value　for　the　ground　which

they　build　their　houses　upon；　or　to　make　to　its　owner　so　much

more　than　compensation　for　the　loss　which　he　might　sustain　by

this　use　of　it。　Nothing　can　be　more　reasonable　than　that　a　fund

which　owes　its　existence　to　the　good　government　of　the　state

should　be　taxed　peculiarly；　or　should　contribute　something　more

than　the　greater　part　of　other　funds；　towards　the　support　of　that

government。

　　　　　Though；　in　many　different　countries　of　Europe；　taxes　have

been　imposed　upon　the　rent　of　houses；　I　do　not　know　of　any　in

which　ground…rents　have　been　considered　as　a　separate　subject　of

taxation。　The　contrivers　of　taxes　have；　probably；　found　some

difficulty　in　ascertaining　what　part　of　the　rent　ought　to　be

considered　as　ground…rent；　and　what　part　ought　to　be　considered

as　building…rent。　It　should　not；　however；　seem　very　difficult　to

distinguish　those　two　parts　of　the　rent　from　one　another。

　　　　　In　Great　Britain　the　rent　of　houses　is　supposed　to　be　taxed

in　the　same　proportion　as　the　rent　of　land　by　what　is　called　the

annual　land…tax。　The　valuation；　according　to　which　each　different

parish　and　district　is　assessed　to　this　tax；　is　always　the　same。

It　was　originally　extremely　unequal；　and　it　still　continues　to　be

so。　Through　the　greater　part　of　the　kingdom　this　tax　falls　still

more　lightly　upon　the　rent　of　houses　than　upon　that　of　land。　In

some　few　districts　only；　which　were　originally　rated　high；　and　in

which　the　rents　of　houses　have　fallen　considerably；　the　land…tax

of　three　or　four　shillings　in　the　pound　is　said　to　amount　to　an

equal　proportion　of　the　real　rent　of　houses。　Untenanted　houses；

though　by　law　subject　to　the　tax；　are；　in　most　districts；

exempted　from　it　by　the　favour　of　the　assessors；　and　this

exemption　sometimes　occasions　some　little　variation　in　the　rate

of　particular　houses；　though　that　of　the　district　is　always　the

same。　Improvements　of　rent；　by　new　buildings；　repairs；　etc。；　go

to　the　discharge　of　the　district；　which　occasions　still　further

variations　in　the　rate　of　particular　houses。

　　　　　In　the　province　of　Holland　every　house　is　taxed　at　two　and　a

half　per　cent　of　its　value；　without　any　regard　either　to　the　rent

which　it　actually　pays；　or　to　the　circumstances　of　its　being

tenanted　or　untenanted。　There　seems　to　be　a　hardship　in　obliging

the　proprietor　to　pay　a　tax　for　an　untenanted　house；　from　which

he　can　derive　no　revenue；　especially　so　very　heavy　a　tax。　In

Holland；　where　the　market　rate　of　interest　does　not　exceed　three

per　cent；　two　and　a　half　per　cent　upon　the　whole　value　of　the

house　must；　in　most　cases；　amount　to　more　than　a　third　of　the

building…rent；　perhaps　of　the　whole　rent。　The　valuation；　indeed；

according　to　which　the　houses　are　rated；　though　very　unequal；　is

said　to　be　always　below　the　real　value。　When　a　house　is　rebuilt；

improved；　or　enlarged；　there　is　a　new　valuation；　and　the　tax　is

rated　accordingly。

　　　　　The　contrivers　of　the　several　taxes　which　in　England　have；

at　different　times；　been　imposed　upon　houses；　seem　to　have

imagined　that　there　was　some　great　difficulty　in　ascertaining；

with　tolerable　exactness；　what　was　the　real　rent　of　every　house。

They　have　regulated　their　taxes；　therefore；　according　to　some

more　obvious　circumstances；　such　as　they　had　probably　imagined

would；　in　most　cases；　bear　some　proportion　to　the　rent。

　　　　　The　first　tax　of　this　kind　was　hearth…money；　or　a　tax　of　two

shillings　upon　every　hearth。　In　order　to　ascertain　how　many

hearths　were　in　the　house；　it　was　necessary　that　the　tax…gatherer

should　enter　every　room　in　it。　This　odious　visit　rendered　the　tax

odious。　Soon　after　the　revolution；　therefore；　it　was　abolished　as

a　badge　of　slavery。

　　　　　The　next　tax　of　this　kind　was　a　tax　of　two　shillings　upon

every　dwelling…house　inhabited。　A　house　with　ten　windows　to　pay

four　shillings　more。　A　house　with　twenty　windows　and　upwards　to

pay　eight　shillings。　This　tax　was　afterwards　so　far　altered　that

houses　with　twenty　windows；　and　with　less　than　thirty；　were

ordered　to　pay　ten　shillings；　and　those　with　thirty　windows　and

upwards　to　pay　twenty　shillings。　The　number　of　windows　can；　in

most　cases；　be　counted　from　the　outside；　and；　in　all　cases；

without　entering　every　room　in　the　house。　The　visit　of　the

tax…gatherer；　therefore；　was　less　offensive　in　this　tax　than　in

the　hearth…money。

　　　　　This　tax　was　afterwards　repealed；　and　in　the　room　of　it　was

established　the　window…tax；　which　has　undergone；　too；　several

alterations　and　augmentations。　The　window…tax；　as　it　stands　at

present　（January　1775）；　over　and　above　the　duty　of　three

shillings　upon　every　house　in　England；　and　of　one　shilling　upon

every　house　in　Scotland；　lays　a　duty　upon　every　window；　which；　in

England；　augments　gradually　from　twopence；　the　lowest　rate；　upon

houses　with　not　more　than　seven　windows；　to　two　shillings；　the

highest　rate；　upon　houses　with　twenty…five　windows　and　upwards。

　　　　　The　principal　objection　to　all　such　taxes　of　the　worst　is

their　inequality；　an　inequality　of　the　worst　kind；　as　they　must