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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 officers of revenue； the
actual value of his lands according to the equitable arbitration
of a certain number of landlords and farmers in the neighborhood；
equally chosen by both parties； and by rating him according to
this valuation for such a number of years as might be fully
sufficient for his complete indemnification。 To draw the
attention of the sovereign towards the improvement of the land；
from a regard to the increase of his own revenue； is one of the
principal advantages proposed by this species of land…tax。 The
term； therefore； allowed for the indemnification of the landlord
ought not to be a great deal longer than what was necessary for
that purpose； lest the remoteness of the interest should
discourage too much this attention。 It had better； however； be
somewhat too long than in any respect too short。 No incitement to
the attention of the sovereign can ever counterbalance the
smallest discouragement to that of the landlord。 The attention of
the sovereign can be at best but a very general and vague
consideration of what is likely to contribute to the better
cultivation of the greater part of his dominions。 The attention
of the landlord is a particular and minute consideration of what
is likely to be the most advantageous application of every inch
of ground upon his estate。 The principal attention of the
sovereign ought to be to encourage； by every means in his power；
the attention both of the landlord and of the farmer； by allowing
both to pursue their own interest in their own way and according
to their own judgment； by giving to both the most perfect
security that they shall enjoy the full recompense of their own
industry； and by procuring to both the most extensive market for
every part of their produce； in consequence of establishing the
easiest and safest communications both by land and by water
through every part of his own dominions as well as the most
unbounded freedom of exportation to the dominions of all other
princes。
If by such a system of administration a tax of this kind
could be so managed as to give； not only no discouragement； but；
on the contrary； some encouragement to the improvement of land；
it does not appear likely to occasion any other inconveniency to
the landlord； except always the unavoidable one of being obliged
to pay the tax。
In all the variations of the state of the society； in the
improvement and in the declension of agriculture； in all the
variations in the value of silver； and in all those in the
standard of the coin； a tax of this kind would； of its own accord
and without any attention of government； readily suit itself to
the actual situation of things； and would be equally just and
equitable in all those different changes。 It would； therefore； be
much more proper to be established as a perpetual and unalterable
regulation； or as what is called a fundamental law of the
commonwealth； than any tax which was always to be levied
according to a certain valuation。
Some states； instead of the simple and obvious expedient of
a register of leases； have had recourse to the laborious and
expensive one of an actual survey and valuation of all the lands
in the country。 They have suspected； probably； that the lessor
and lessee； in order to defraud the public revenue； might combine
to conceal the real terms of the lease。 Domesday…Book seems to
have been the result of a very accurate survey of this kind。
In the ancient dominions of the King of Prussia； the
land…tax is assessed according to an actual survey and valuation；
which is reviewed and altered from time to time。 According to
that valuation； the lay proprietors pay from twenty to
twenty…five per cent of their revenue。 Ecclesiastics from forty
to forty…five per cent。 The survey and valuation of Silesia was
made by order of the present king； it is said with great
accuracy。 According to that valuation； the lands belonging to the
Bishop of Breslaw are taxed at twenty…five per cent of their
rent。 The other revenues of the ecclesiastics of both religions；
at fifty per cent。 The commanderies of the Teutonic order； and of
that of Malta； at forty per cent。 Lands held by a noble tenure；
at thirty…eight and one…third per cent。 Lands held by a base
tenure； at thirty…five and one…third per cent。
The survey and valuation of Bohemia is said to have been the
work of more than a hundred years。 It was not perfected till
after the peace of 1748； by the orders of the present empress
queen。 The survey of the duchy of Milan； which was begun in the
time of Charles VI； was not perfected till after 1760。 It is
esteemed one of the most accurate that has ever been made。 The
survey of Savoy and Piedmont was executed under the orders of the
late King of Sardinia。
In the dominions of the King of Prussia the revenue of the
church is taxed much higher than that of lay proprietors。 The
revenue of the church is； the greater part of it； a burden upon
the rent of land。 It seldom happens that any part of it is
applied towards the improvement of land； or is so employed as to
contribute in any respect towards increasing the revenue of the
great body of the people。 His Prussian Majesty had probably； upon
that account； thought it reasonable that it should contribute a
good deal more towards relieving the exigencies of the state。 In
some countries the lands of the church are exempted from all
taxes。 In others they are taxed more lightly than other lands。 In
the duchy of Milan； the lands which the church possessed before
1575 are rated to the tax at a third only of their value。
In Silesia； lands held by a noble tenure are taxed three per
cent higher than those held by a base tenure。 The honours and
privileges of different kinds annexed to the former； his Prussian
Majesty had probably imagined； would sufficiently compensate to
the proprietor a small aggravation of the tax； while at the same
time the humiliating inferio