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the proprietor a small aggravation of the tax； while at the same
time the humiliating inferiority of the latter would be in some
measure alleviated by being taxed somewhat more lightly。 In other
countries； the system of taxation； instead of alleviating；
aggravates this inequality。 In the dominions of the King of
Sardinia； and in those provinces of France which are subject to
what is called the real or predial taille； the tax falls
altogether upon the lands held by a base tenure。 Those held by a
noble one are exempted。
A land…tax assessed according to a general survey and
valuation； how equal soever it may be at first； must； in the
course of a very moderate period of time； become unequal。 To
prevent its becoming so would require the continual and painful
attention of government to all the variations in the state and
produce of every different farm in the country。 The governments
of Prussia； of Bohemia； of Sardinia； and of the duchy of Milan
actually exert an attention of this kind； an attention so
unsuitable to the nature of government that it is not likely to
be of long continuance； and which； if it is continued； will
probably in the long…run occasion much more trouble and vexation
than it can possibly bring relief to the contributors。
In 1666； the generality of Montauban was assessed to the
real or predial taille according； it is said； to a very exact
survey and valuation。 By 1727； this assessment had become
altogether unequal。 In order to remedy this inconveniency；
government has found no better expedient than to impose upon the
whole generality an additional tax of a hundred and twenty
thousand livres。 This additional tax is rated upon all the
different districts subject to the taille according to the old
assessment。 But it is levied only upon those which in the actual
state of things are by that assessment undertaxed； and it is
applied to the relief of those which by the same assessment are
overtaxed。 Two districts； for example； one of which ought in the
actual state of things to be taxed at nine hundred； the other at
eleven hundred livres； are by the old assessment both taxed at a
thousand livres。 Both these districts are by the additional tax
rated at eleven hundred livres each。 But this additional tax is
levied only upon the district undercharged； and it is applied
altogether to the relief of that overcharged； which consequently
pays only nine hundred livres。 The government neither gains nor
loses by the additional tax； which is applied altogether to
remedy the inequalities arising from the old assessment。 The
application is pretty much regulated according to the discretion
of the intendant of the generality； and must； therefore； be in a
great measure arbitrary。
Taxes which are proportioned； not to the Rent； but to the
Produce of Land
Taxes upon the produce of land are in reality taxes upon the
rent； and though they may be originally advanced by the farmer；
are finally paid by the landlord。 When a certain portion of the
produce is to be paid away for a tax； the farmer computes； as
well as he can； what the value of this portion is； one year with
another； likely to amount to； and he makes a proportionable
abatement in the rent which he agrees to pay to the landlord。
There is no farmer who does not compute beforehand what the
church tithe； which is a land…tax of this kind； is； one year with
another； likely to amount to。
The tithe； and every other land…tax of this kind； under the
appearance of perfect equality； are very unequal taxes； a certain
portion of the produce being； in different situations； equivalent
to a very different portion of the rent。 In some very rich lands
the produce is so great that the one half of it is fully
sufficient to replace to the farmer his capital employed in
cultivation； together with the ordinary profits of farming stock
in the neighbourhood。 The other half； or； what comes to the same
thing； the value of the other half； he could afford to pay as
rent to the landlord； if there was no tithe。 But if a tenth of
the produce is taken from him in the way of tithe； he must
require an abatement of the fifth part of his rent； otherwise he
cannot get back his capital with the ordinary profit。 In this
case the rent of the landlord； instead of amounting to a half or
five…tenths of the whole produce； will amount only to four…tenths
of it。 In poorer lands； on the contrary； the produce is sometimes
so small； and the expense of cultivation so great； that it
requires four…fifths of the whole produce to replace to the
farmer his capital with the ordinary profit。 In this case； though
there was no tithe； the rent of the landlord could amount to no
more than one…fifth or two…tenths of the whole produce。 But if
the farmer pays one…tenth of the produce in the way of tithe； he
must require an equal abatement of the rent of the landlord；
which will thus be reduced to one…tenth only of the whole
produce。 Upon the rent of rich lands； the tithe may sometimes be
a tax of no more than one…fifth part； or four shillings in the
pound； whereas upon that of poorer lands； it may sometimes be a
tax of one…half； or of ten shillings in the pound。
The tithe； as it is frequently a very unequal tax upon the
rent； so it is always a great discouragement both to the
improvements of the landlord and to the cultivation of the
farmer。 The one cannot venture to make the most important； which
are generally the most expensive improvements； nor the other to
raise the most valuable； which are generally too the most
expensive crops； when the church； which lays out no part of the
expense； is to share so very largely in the profit。 The
cultivation of madder was for a long time confined by the tithe
to the United Provinces； which； being Presbyterian countries； and
upon that account exempted from this destructive tax； enjoyed a
sort of monopoly of that useful dyeing drug against the rest of
Europe。 The late attempts to introduce the culture of this plant
into England have been made only in consequence of the statute
which enacted that five shillings an acre should be received in
lieu of all manner of tithe upon madder。
As through the greater part of Europe the church； so in many
different countries of Asia the state； is principally supported
by a land…tax； proportioned； not to the rent； but to the produce
of the land。 In China； the principal revenue of the sovereign
consists in a tenth part of the produce of all lands of the
empire。 This tenth part； however； is estimated so very moderately
that； in many provinces； it is said not to exceed a thirtieth
part of the ordinary produce。 The land…tax or land…rent which
used to be paid to the Mahometan government of Bengal； before
that country fell into the hands of the English East India
Company； is said to have amounted to about a fifth part of the
produce。 The land…tax of ancient Egypt is said likewise to have
am