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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

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