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commonly enhances the punishment； too； in proportion to the very
circumstance which ought certainly to alleviate it； the
temptation to commit the crime。 Fourthly； by subjecting the
people to the frequent visits and the odious examination of the
tax…gatherers； it may expose them to much unnecessary trouble；
vexation； and oppression； and though vexation is not； strictly
speaking； expense； it is certainly equivalent to the expense at
which every man would be willing to redeem himself from it。 It is
in some one or other of these four different ways that taxes are
frequently so much more burdensome to the people than they are
beneficial to the sovereign。
The evident justice and utility of the foregoing maxims have
recommended them more or less to the attention of all nations。
All nations have endeavoured； to the best of their judgment； to
render their taxes as equal as they could contrive； as certain；
as convenient to the contributor； both in the time and in the
mode of payment； and； in proportion to the revenue which they
brought to the prince； as little burdensome to the people。 The
following short review of some of the principal taxes which have
taken place in different ages and countries will show that the
endeavours of all nations have not in this respect been equally
successful。
ARTICLE I
Taxes upon Rent。 Taxes upon the Rent of Land
A tax upon the rent of land may either every district being
valued at a certain rent； be imposed according to a certain
canon； which valuation is not afterwards to be altered； or it may
be imposed in such a manner as to vary with every variation in
the real rent of the land； and to rise or fall with the
improvement or declension of its cultivation。
A land…tax which； like that of Great Britain； is assessed
upon each district according to a certain invariable canon；
though it should be equal at the time of its first establishment；
necessarily becomes unequal in process of time； according to the
unequal degrees of improvement or neglect in the cultivation of
the different parts of the country。 In England； the valuation
according to which the different countries and parishes were
assessed to the land…tax by the 4th of William and Mary was very
unequal even at its first establishment。 This tax； therefore； so
far offends against the first of the four maxims above mentioned。
It is perfectly agreeable to the other three。 It is perfectly
certain。 The time of payment for the tax； being the same as that
for the rent； is as convenient as it can be to the contributor
though the landlord is in all cases the real contributor； the tax
is commonly advanced by the tenant； to whom the landlord is
obliged to allow it in the payment of the rent。 This tax is
levied by a much smaller number of officers than any other which
affords nearly the same revenue。 As the tax upon each district
does not rise with the rise of the rent； the sovereign does not
share in the profits of the landlord's improvements。 Those
improvements sometimes contribute； indeed； to the discharge of
the other landlords of the district。 But the aggravation of the
tax which may sometimes occasion upon a particular estate is
always so very small that it never can discourage those
improvements； nor keep down the produce of the land below what it
would otherwise rise to。 As it has no tendency to diminish the
quantity； it can have none to raise the price of that produce。 It
does not obstruct the industry of the people。 It subjects the
landlord to no other inconveniency besides the unavoidable one of
paying the tax。
The advantage； however； which the landlord has derived from
the invariable constancy of the valuation by which all the lands
of Great Britain are rated to the land…tax； has been principally
owing to some circumstances altogether extraneous to the nature
of the tax。
It has been owing in part to the great prosperity of almost
every part of the country； the rents of almost all the estates of
Great Britain having； since the time when this valuation was
first established； been continually rising； and scarce any of
them having fallen。 The landlords； therefore； have almost all
gained the difference between the tax which they would have paid
according to the present rent of their estates； and that which
they actually pay according to the ancient valuation。 Had the
state of the country been different； had rents been gradually
falling in consequence of the declension of cultivation； the
landlords would almost all have lost this difference。 In the
state of things which has happened to take place since the
revolution； the constancy of the valuation has been advantageous
to the landlord and hurtful to the sovereign。 In a different
state of things it might have been advantageous to the sovereign
and hurtful to the landlord。
As the tax is made payable in money； so the valuation of the
land is expressed in money。 Since the establishment of this
valuation the value of silver has been pretty uniform； and there
has been no alteration in the standard of the coin either as to
weight or fineness。 Had silver risen considerably in its value；
as it seems to have done in the course of the two centuries which
preceded the discovery of the mines of America； the constancy of
the valuation might have proved very oppressive to the landlord。
Had silver fallen considerably in its value； as it certainly did
for about a century at least after the discovery of those mines；
the same constancy of valuation would have reduced very much this
branch of the revenue of the sovereign。 Had any considerable
alteration been made in the standard of the money； either by
sinking the same quantity of silver to a lower denomination； or
by raising it to a higher； had an ounce of silver； for example；
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 up