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treatise on taxes and contributions-第7章

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 be; that this Gentlemans twenty pounds per annum; will be distributed amongst Seamen; Ship…Carpenters; and other Trades relating to Naval matters; but if the Gentleman had his Land in his own hands; then being taxed a Fifth part; he would raise his Rents near the same proportion upon his under Tenants; or would sell his Cattle; Corn and Wooll a Fifth part dearer; the like also would all other subdependents on him do; and thereby recover in some measure; what he paid。 Lastly; but if all the money levied were thrown into the Sea; then the ultimate effect would onely be; that every man must work a fifth part the harder; or retrench a fifth part of his consumptions; viz。 the former; if forreign Trade be improveable; and the latter; if it be not。     22。 This; I conceive; were the worst of Taxes in a well policyed State; but in other States; where is not a certain prevention of Beggary and Theevery; that is a sure livelihood for men; wanting imployment; there; I confess; an excessive Taxe; causes excessive and insuperable want; even of natural necessities; and that on a sudden; so as ignorant particular persons; cannot finde out what way to subsist by; and this; by the law of Nature; must cause sudden effects to relieve it self; that is; Rapines; Frauds; and this again must bring Death; Mutilations; and Imprisonments; according to the present Laws which are Mischiefs; and Punishments; as well unto the State; as to the particular sufferers of them。


Chapter 4

Of the Several wayes of Taxe; and first; of setting a part; a proportion of the whole Territory for Publick uses; in the nature of Crown Lands; and secondly; byt way of Assessement; or Land…taxe。

    But supposing; that the several causes of Publick Charge are lessened; as much as may be; and that the people be well satisfied; and contented to pay their just shares of what is needfull for their Government and Protection; as also for the Honour of their Prince and Countrey: It follows now to propose the several wayes; and expedients; how the same may be most easily; speedily; and insensibly collected。 The which I shall do; by exposing the conveniences and inconveniences of some of the principal wayes of Levyings; used of later years within the several States of Europe: unto which others of smaller and more rare use may be referred。     2。 Imagine then; a number of people; planted in a Territory; who had upon Computation concluded; that two Millions of pounds per annum; is necessary to the publick charges。 Or rather; who going more wisely to work; had computed a twenty fifth part of the proceed of all their Lands and Labours; were to be the Excisium; or the part to be cut out; and laid aside for publick uses。 Which proportions perhaps are fit enough to the affairs of England; but of that hereafter。     3。 Now the question is; how the one or the other shall be raised。 The first way we propose; is; to Excize the very Land it self in kinde; that is; to cut out of the whole twenty five Millions; which are said to be in England and Wales; as much Land in specie; as whereof the Rack…rent would be two Millions; viz。 about four Millions of Acres; which is about a sixth part of the whole; making the said four Millions to be Crown Lands; and as the four Counties intended to be reserved in Ireland upon the forfeitures were。 Or else to excize a sixth part of the rent of the whole; which is about the proportion; that the Adventurers and Souldiers in Ireland retribute to the King; as Quit Rents。 Of which two wayes; the latter is manifestly the better; the King having more security; and more obliges; provided the troubl and charge of this universal Collection; exceed not that of the other advantage considerably。     4。 This way in a new State would be good; being agreed upon; as it was in Ireland; before men had even the possession of any Land at all; wherefore whosoever buyes Land in Ireland hereafter; is no more concerned with the Quit Rents wherewith they are charged; then if the Acres were so much the fewer; or then men are; who buy Land; out of which they know Tythes are to be paid。 And truly that Countrey is happy; in which by Original Accord; such a Rent is reserved; as whereby the Publick charge may be born; without contingent; sudden; superadditions; in which lies the very Ratio of the burthen of all Contributions and Exactions。 For in such cases; as was said before; it is not onely the Landlord payes; but every man who eats but an Egg; or an Onion of the growth of his Lands; or who useth the help of any Artisan; which feedeth on the same。     5。 But if the same wer propounded in England; biz。 if an aliquot part of every Landlords Rent were excinded or retrenched; then those whose Rents were settled; and determined for long times to come; would chiefly bear the burthen of such an Imposition; and others have a benefit thereby。 For suppose A; and B; have each of them a parcel of Land; of equal goodness and value; suppose also that A hath let his parcel for twenty one years at twenty pound per annum; but that B is free; now there comes out a Taxe of a fifth part; hereupon B will not let under 25l。 that his remainder may be twenty; whereas A must be contented with sixteen neat; nevertheless the Tenants of A will sell the proceed of their bargain at the same rate; that the Tenants of B shall do。 The effect of all this is; First; that the Kings fifth part of B his Farm shall be greater then before。 Secondly; that the Farmer to B shall gain more then before the Taxe。 Thirdly; that the Tenant or Farmer of A shall gain as much as the King and Tenant to B both。 Fourthly; the Tax doth ultimately light upon the Landlord A and the Consumptioners。 From whence it follows; that a Land…taxe resolves into an irregular Excize upon consumptions; that those; bear it most; who least complain。 And lastly; that some。 Landlords may gain; and onely such whose Rents are predetermined shall loose; and that doubly; viz。 one way by the raising of their revenues; and the other by exhausting the prices of provisions upon them。     6。 Another way is an Excisum out of the Rent of Houseing; which is much more uncertain then that of Land。 For an House is of a double nature; viz。 one; wherein it is a way and means of expence; the other; as 'tis an Instrument and Tool of gain: for a Shop in London of less capacity and less charge in building then a fair Dining…room in the same House unto which both do belong; shall nevertheless be of the greater value; so also shall a Dungeon; Sellar; then a pleasant Chamber; because the one is expence; the other profit。 Now the way Land…taxe rates housing; as of the latter nature; but the Excize; as of the former。     7。 We might sometimes adde hereunto; that housing is sometimes disproportionately taxed to discourage Building; especially upon new Foundations; thereby to prevent the growth of a City; suppose London; such excessive and overgrown Cities being dangerous to Monarchy; though the more secure when the supremacy is in Citizens of such places themselves; as in Venice。     8。 But we say; that such checking of new Buildings signifies nothing to this purpose; forasmuch as Buildings do not encrease; until the People already have increased: but the remedy of the above mentioned 
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