wealbk05-第43章

按键盘上方向键 ← 或 → 可快速上下翻页，按键盘上的 Enter 键可回到本书目录页，按键盘上方向键 ↑ 可回到本页顶部！
————未阅读完？加入书签已便下次继续阅读！



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　upon　the　rent　of　land　which　varies　with　every

variation　of　the　rent；　or　which　rises　and　falls　according　to　the

improvement　or　neglect　of　cultivation；　is　recommended　by　that

sect　of　men　of　letters　in　France　who　call　themselves　The

Economists　as　the　most　equitable　of　all　taxes。　All　taxes；　they

pretend；　fall　ultimately　upon　the　rent　of　land；　and　ought

therefore　to　be　imposed　equally　upon　the　fund　which　must　finally

pay　them。　That　all　taxes　ought　to　fall　as　equally　as　possible

upon　the　fund　which　must　finally　pay　them　is　certainly　true。　But

without　entering　into　the　disagreeable　discussion　of　the

metaphysical　arguments　by　which　they　support　their　very　ingenious

theory；　it　will　sufficiently　appear；　from　the　following　review；

what　are　the　taxes　which　fall　finally　upon　the　rent　of　the　land；

and　what　are　those　which　fall　finally　upon　some　other　fund。

　　　　　In　the　Venetian　territory　all　the　arable　lands　which　are

given　in　lease　to　farmers　are　taxed　at　a　tenth　of　the　rent。　The