wealbk05-µÚ48ÕÂ
°´¼üÅÌÉÏ·½Ïò¼ü ¡û »ò ¡ú ¿É¿ìËÙÉÏÏ·ҳ£¬°´¼üÅÌÉ쵀 Enter ¼ü¿É»Øµ½±¾ÊéĿ¼ҳ£¬°´¼üÅÌÉÏ·½Ïò¼ü ¡ü ¿É»Øµ½±¾Ò³¶¥²¿£¡
¡ª¡ª¡ª¡ªÎ´ÔĶÁÍꣿ¼ÓÈëÊéÇ©ÒѱãÏ´μÌÐøÔĶÁ£¡
which¡¡they¡¡possess¡£¡¡A¡¡tax¡¡upon¡¡house¡rents£»¡¡therefore£»¡¡would¡¡in
general¡¡fall¡¡heaviest¡¡upon¡¡the¡¡rich£»¡¡and¡¡in¡¡this¡¡sort¡¡of
inequality¡¡there¡¡would¡¡not£»¡¡perhaps£»¡¡be¡¡anything¡¡very
unreasonable¡£¡¡It¡¡is¡¡not¡¡very¡¡unreasonable¡¡that¡¡the¡¡rich¡¡should
contribute¡¡to¡¡the¡¡public¡¡expense£»¡¡not¡¡only¡¡in¡¡proportion¡¡to¡¡their
revenue£»¡¡but¡¡something¡¡more¡¡than¡¡in¡¡that¡¡proportion¡£
¡¡¡¡¡¡¡¡¡¡The¡¡rent¡¡of¡¡houses£»¡¡though¡¡it¡¡in¡¡some¡¡respects¡¡resembles¡¡the
rent¡¡of¡¡land£»¡¡is¡¡in¡¡one¡¡respect¡¡essentially¡¡different¡¡from¡¡it¡£
The¡¡rent¡¡of¡¡land¡¡is¡¡paid¡¡for¡¡the¡¡use¡¡of¡¡a¡¡productive¡¡subject¡£¡¡The
land¡¡which¡¡pays¡¡it¡¡produces¡¡it¡£¡¡The¡¡rent¡¡of¡¡houses¡¡is¡¡paid¡¡for
the¡¡use¡¡of¡¡an¡¡unproductive¡¡subject¡£¡¡Neither¡¡the¡¡house¡¡nor¡¡the
ground¡¡which¡¡it¡¡stands¡¡upon¡¡produce¡¡anything¡£¡¡The¡¡person¡¡who¡¡pays
the¡¡rent£»¡¡therefore£»¡¡must¡¡draw¡¡it¡¡from¡¡some¡¡other¡¡source¡¡of
revenue¡¡distinct¡¡from¡¡the¡¡independent¡¡of¡¡this¡¡subject¡£¡¡A¡¡tax¡¡upon
the¡¡rent¡¡of¡¡houses£»¡¡so¡¡far¡¡as¡¡it¡¡falls¡¡upon¡¡the¡¡inhabitants£»¡¡must
be¡¡drawn¡¡from¡¡the¡¡same¡¡source¡¡as¡¡the¡¡rent¡¡itself£»¡¡and¡¡must¡¡be
paid¡¡from¡¡their¡¡revenue£»¡¡whether¡¡derived¡¡from¡¡the¡¡wages¡¡of
labour£»¡¡the¡¡profits¡¡of¡¡stock£»¡¡or¡¡the¡¡rent¡¡of¡¡land¡£¡¡So¡¡far¡¡as¡¡it
falls¡¡upon¡¡the¡¡inhabitants£»¡¡it¡¡is¡¡one¡¡of¡¡those¡¡taxes¡¡which¡¡fall£»
not¡¡upon¡¡one¡¡only£»¡¡but¡¡indifferently¡¡upon¡¡all¡¡the¡¡three¡¡different
sources¡¡of¡¡revenue£»¡¡and¡¡is¡¡in¡¡every¡¡respect¡¡of¡¡the¡¡same¡¡nature¡¡as
a¡¡tax¡¡upon¡¡any¡¡other¡¡sort¡¡of¡¡consumable¡¡commodities¡£¡¡In¡¡general
there¡¡is¡¡not£»¡¡perhaps£»¡¡any¡¡one¡¡article¡¡of¡¡expense¡¡or¡¡consumption
by¡¡which¡¡the¡¡liberality¡¡or¡¡narrowness¡¡of¡¡a¡¡man's¡¡whole¡¡expense
can¡¡be¡¡better¡¡judged¡¡of¡¡than¡¡by¡¡his¡¡house¡rent¡£¡¡A¡¡proportional
tax¡¡upon¡¡this¡¡particular¡¡article¡¡of¡¡expense¡¡might£»¡¡perhaps£»
produce¡¡a¡¡more¡¡considerable¡¡revenue¡¡than¡¡any¡¡which¡¡has¡¡hitherto
been¡¡drawn¡¡from¡¡it¡¡in¡¡any¡¡part¡¡of¡¡Europe¡£¡¡If¡¡the¡¡tax¡¡indeed¡¡was
very¡¡high£»¡¡the¡¡greater¡¡part¡¡of¡¡people¡¡would¡¡endeavour¡¡to¡¡evade
it£»¡¡as¡¡much¡¡as¡¡they¡¡could£»¡¡by¡¡contenting¡¡themselves¡¡with¡¡smaller
houses£»¡¡and¡¡by¡¡turning¡¡the¡¡greater¡¡part¡¡of¡¡their¡¡expense¡¡into
some¡¡other¡¡channel¡£
¡¡¡¡¡¡¡¡¡¡The¡¡rent¡¡of¡¡houses¡¡might¡¡easily¡¡be¡¡ascertained¡¡with
sufficient¡¡accuracy¡¡by¡¡a¡¡policy¡¡of¡¡the¡¡same¡¡kind¡¡with¡¡that¡¡which
would¡¡be¡¡necessary¡¡for¡¡ascertaining¡¡the¡¡ordinary¡¡rent¡¡of¡¡land¡£
Houses¡¡not¡¡inhabited¡¡ought¡¡to¡¡pay¡¡no¡¡tax¡£¡¡A¡¡tax¡¡upon¡¡them¡¡would
fall¡¡altogether¡¡upon¡¡the¡¡proprietor£»¡¡who¡¡would¡¡thus¡¡be¡¡taxed¡¡for
a¡¡subject¡¡which¡¡afforded¡¡him¡¡neither¡¡conveniency¡¡nor¡¡revenue¡£
Houses¡¡inhabited¡¡by¡¡the¡¡proprietor¡¡ought¡¡to¡¡be¡¡rated£»¡¡not
according¡¡to¡¡the¡¡expense¡¡which¡¡they¡¡might¡¡have¡¡cost¡¡in¡¡building£»
but¡¡according¡¡to¡¡the¡¡rent¡¡which¡¡an¡¡equitable¡¡arbitration¡¡might
judge¡¡them¡¡likely¡¡to¡¡bring¡¡if¡¡leased¡¡to¡¡a¡¡tenant¡£¡¡If¡¡rated
according¡¡to¡¡the¡¡expense¡¡which¡¡they¡¡may¡¡have¡¡cost¡¡in¡¡building£»¡¡a
tax¡¡of¡¡three¡¡or¡¡four¡¡shillings¡¡in¡¡the¡¡pound£»¡¡joined¡¡with¡¡other
taxes£»¡¡would¡¡ruin¡¡almost¡¡all¡¡the¡¡rich¡¡and¡¡great¡¡families¡¡of¡¡this£»
and£»¡¡I¡¡believe£»¡¡of¡¡every¡¡other¡¡civilised¡¡country¡£¡¡Whoever¡¡will
examine£»¡¡with¡¡attention£»¡¡the¡¡different¡¡town¡¡and¡¡country¡¡houses¡¡of
some¡¡of¡¡the¡¡richest¡¡and¡¡greatest¡¡families¡¡in¡¡this¡¡country¡¡will
find¡¡that£»¡¡at¡¡the¡¡rate¡¡of¡¡only¡¡six¡¡and¡¡a¡¡half¡¡or¡¡seven¡¡per¡¡cent
upon¡¡the¡¡original¡¡expense¡¡of¡¡building£»¡¡their¡¡house¡rent¡¡is¡¡nearly
equal¡¡to¡¡the¡¡whole¡¡net¡¡rent¡¡of¡¡their¡¡estates¡£¡¡It¡¡is¡¡the
accumulated¡¡expense¡¡of¡¡several¡¡successive¡¡generations£»¡¡laid¡¡out
upon¡¡objects¡¡of¡¡great¡¡beauty¡¡and¡¡magnificance£»¡¡indeed£»¡¡but£»¡¡in
proportion¡¡to¡¡what¡¡they¡¡cost£»¡¡of¡¡very¡¡small¡¡exchangeable¡¡value¡£
¡¡¡¡¡¡¡¡¡¡Ground¡rents¡¡are¡¡a¡¡still¡¡more¡¡proper¡¡subject¡¡of¡¡taxation
than¡¡the¡¡rent¡¡of¡¡houses¡£¡¡A¡¡tax¡¡upon¡¡ground¡rents¡¡would¡¡not¡¡raise
the¡¡rents¡¡of¡¡houses¡£¡¡It¡¡would¡¡fall¡¡altogether¡¡upon¡¡the¡¡owner¡¡of
the¡¡ground¡rent£»¡¡who¡¡acts¡¡always¡¡as¡¡a¡¡monopolist£»¡¡and¡¡exacts¡¡the
greatest¡¡rent¡¡which¡¡can¡¡be¡¡got¡¡for¡¡the¡¡use¡¡of¡¡his¡¡ground¡£¡¡More¡¡or
less¡¡can¡¡be¡¡got¡¡for¡¡it¡¡according¡¡as¡¡the¡¡competitors¡¡happen¡¡to¡¡be
richer¡¡or¡¡poorer£»¡¡or¡¡can¡¡afford¡¡to¡¡gratify¡¡their¡¡fancy¡¡for¡¡a
particular¡¡spot¡¡of¡¡ground¡¡at¡¡a¡¡greater¡¡or¡¡smaller¡¡expense¡£¡¡In
every¡¡country¡¡the¡¡greatest¡¡number¡¡of¡¡rich¡¡competitors¡¡is¡¡in¡¡the
capital£»¡¡and¡¡it¡¡is¡¡there¡¡accordingly¡¡that¡¡the¡¡highest
ground¡rents¡¡are¡¡always¡¡to¡¡be¡¡found¡£¡¡As¡¡the¡¡wealth¡¡of¡¡those
competitors¡¡would¡¡in¡¡no¡¡respect¡¡be¡¡increased¡¡by¡¡a¡¡tax¡¡upon
ground¡rents£»¡¡they¡¡would¡¡not¡¡probably¡¡be¡¡disposed¡¡to¡¡pay¡¡more¡¡for
the¡¡use¡¡of¡¡the¡¡ground¡£¡¡Whether¡¡the¡¡tax¡¡was¡¡to¡¡be¡¡advanced¡¡by¡¡the
inhabitant£»¡¡or¡¡by¡¡the¡¡owner¡¡of¡¡the¡¡ground£»¡¡would¡¡be¡¡of¡¡little
importance¡£¡¡The¡¡more¡¡the¡¡inhabitant¡¡was¡¡obliged¡¡to¡¡pay¡¡for¡¡the
tax£»¡¡the¡¡less¡¡he¡¡would¡¡incline¡¡to¡¡pay¡¡for¡¡the¡¡ground£»¡¡so¡¡that¡¡the
final¡¡payment¡¡of¡¡the¡¡tax¡¡would¡¡fall¡¡altogether¡¡upon¡¡the¡¡owner¡¡of
the¡¡ground¡rent¡£¡¡The¡¡ground¡rents¡¡of¡¡uninhabited¡¡houses¡¡ought¡¡to
pay¡¡no¡¡tax¡£
¡¡¡¡¡¡¡¡¡¡Both¡¡ground¡rents¡¡and¡¡the¡¡ordinary¡¡rent¡¡of¡¡land¡¡are¡¡a
species¡¡of¡¡revenue¡¡which¡¡the¡¡owner£»¡¡in¡¡many¡¡cases£»¡¡enjoys¡¡without
any¡¡care¡¡or¡¡attention¡¡of¡¡his¡¡own¡£¡¡Though¡¡a¡¡part¡¡of¡¡this¡¡revenue
should¡¡be¡¡taken¡¡from¡¡him¡¡in¡¡order¡¡to¡¡defray¡¡the¡¡expenses¡¡of¡¡the
state£»¡¡no¡¡discouragement¡¡will¡¡thereby¡¡be¡¡given¡¡to¡¡any¡¡sort¡¡of
industry¡£¡¡The¡¡annual¡¡produce¡¡of¡¡the¡¡land¡¡and¡¡labour¡¡of¡¡the
society£»¡¡the¡¡real¡¡wealth¡¡and¡¡revenue¡¡of¡¡the¡¡great¡¡body¡¡of¡¡the
people£»¡¡might¡¡be¡¡the¡¡same¡¡after¡¡such¡¡a¡¡tax¡¡as¡¡before¡£
Ground¡rents¡¡and¡¡the¡¡ordinary¡¡rent¡¡of¡¡land¡¡are£»¡¡therefore£»
perhaps£»¡¡the¡¡species¡¡of¡¡revenue¡¡which¡¡can¡¡best¡¡bear¡¡to¡¡have¡¡a
peculiar¡¡tax¡¡imposed¡¡upon¡¡them¡£
¡¡¡¡¡¡¡¡¡¡Ground¡rents¡¡seem£»¡¡in¡¡this¡¡respect£»¡¡a¡¡more¡¡proper¡¡subject¡¡of
peculiar¡¡taxation¡¡than¡¡even¡¡the¡¡ordinary¡¡rent¡¡of¡¡land¡£¡¡The
ordinary¡¡rent¡¡of¡¡land¡¡is£»¡¡in¡¡many¡¡cases£»¡¡owing¡¡partly¡¡at¡¡least¡¡to
the¡¡attention¡¡and¡¡good¡¡management¡¡of¡¡the¡¡landlord¡£¡¡A¡¡very¡¡heavy
tax¡¡might¡¡discourage¡¡too£»¡¡much¡¡this¡¡attention¡¡and¡¡good
management¡£¡¡Ground¡rents£»¡¡so¡¡far¡¡as¡¡they¡¡exceed¡¡the¡¡ordinary¡¡rent
of¡¡land£»¡¡are¡¡altogether¡¡owing¡¡to¡¡the¡¡good¡¡government¡¡of¡¡the
sovereign£»¡¡which£»¡¡by¡¡protecting¡¡the¡¡industry¡¡either¡¡of¡¡the¡¡whole
people£»¡¡or¡¡of¡¡the¡¡inhabitants¡¡of¡¡some¡¡particular¡¡place£»¡¡enables
them¡¡to¡¡pay¡¡so¡¡much¡¡more¡¡than¡¡its¡¡real¡¡value¡¡for¡¡the¡¡ground¡¡which
they¡¡build¡¡their¡¡houses¡¡upon£»¡¡or¡¡to¡¡make¡¡to¡¡its¡¡owner¡¡so¡¡much
more¡¡than¡¡compensation¡¡for¡¡the¡¡loss¡¡which¡¡he¡¡might¡¡sustain¡¡by
this¡¡use¡¡of¡¡it¡£¡¡Nothing¡¡can¡¡be¡¡more¡¡reasonable¡¡than¡¡that¡¡a¡¡fund
which¡¡owes¡¡its¡¡existence¡¡to¡¡the¡¡good¡¡government¡¡of¡¡the¡¡state
should¡¡be¡¡taxed¡¡peculiarly£»¡¡or¡¡should¡¡contribute¡¡something¡¡more
than¡¡the¡¡greater¡¡part¡¡of¡¡other¡¡funds£»¡¡towards¡¡the¡¡support¡¡of¡¡that
government¡£
¡¡¡¡¡¡¡¡¡¡Though£»¡¡in¡¡many¡¡different¡¡countries¡¡of¡¡Europe£»¡¡taxes¡¡have
been¡¡imposed¡¡upon¡¡the¡¡rent¡¡of¡¡houses£»¡¡I¡¡do¡¡not¡¡know¡¡of¡¡any¡¡in
which¡¡ground¡rents¡¡have¡¡been¡¡considered¡¡as¡¡a¡¡separate¡¡subject¡¡of
taxation¡£¡¡The¡¡contrivers¡¡of¡¡taxes¡¡have£»¡¡probably£»¡¡found¡¡some
difficulty¡¡in¡¡ascertaining¡¡what¡¡part¡¡of¡¡the¡¡rent¡¡ought¡¡to¡¡be
considered¡¡as¡¡ground¡rent£»¡¡and¡¡what¡¡part¡¡ought¡¡to¡¡be¡¡considered
as¡¡building¡rent¡£¡¡It¡¡should¡¡not£»¡¡however£»¡¡seem¡¡very¡¡difficult¡¡to
distinguish¡¡those¡¡two¡¡parts¡¡of¡¡the¡¡rent¡¡from¡¡one¡¡another¡£
¡¡¡¡¡¡¡¡¡¡In¡¡Great¡¡Britain¡¡the¡¡rent¡¡of¡¡houses¡¡is¡¡supposed¡¡to¡¡be¡¡taxed
in¡¡the¡¡same¡¡proportion¡¡as¡¡the¡¡rent¡¡of¡¡land¡¡by¡¡what¡¡is¡¡called¡¡the
annual¡¡land¡tax¡£¡¡The¡¡valuation£»¡¡according¡¡to¡¡which¡¡each¡¡different
parish¡¡and¡¡district¡¡is¡¡assessed¡¡to¡¡this¡¡tax£»¡¡is¡¡always¡¡the¡¡same¡£
It¡¡was¡¡originally¡¡extremely¡¡unequal£»¡¡and¡¡it¡¡still¡¡continues¡¡to¡¡be
so¡£¡¡Through¡¡the¡¡greater¡¡part¡¡of¡¡the¡¡kingdom¡¡this¡¡tax¡¡falls¡¡still
more¡¡lightly¡¡upon¡¡the¡¡rent¡¡of¡¡houses¡¡than¡¡upon¡¡that¡¡of¡¡land¡£¡¡In
some¡¡few¡¡districts¡¡only£»¡¡which¡¡were¡¡originally¡¡rated¡¡high£»¡¡and¡¡in
which¡¡the¡¡rents¡¡of¡¡houses¡¡have¡¡fallen¡¡considerably£»¡¡the¡¡land¡tax
of¡¡three¡¡or¡¡four¡¡shillings¡¡in¡¡the¡¡pound¡¡is¡¡said¡¡to¡¡amount¡¡to¡¡an
equal¡¡proportion¡¡of¡¡the¡¡real¡¡rent¡¡of¡¡houses¡£¡¡Untenanted¡¡houses£»
though¡¡by¡¡law¡¡subject¡¡to¡¡the¡¡tax£»¡¡are£»¡¡in¡¡most¡¡districts£»
exempted¡¡from¡¡it¡¡by¡¡the¡¡favour¡¡of¡¡the¡¡assessors£»¡¡and¡¡this
exemption¡¡sometimes¡¡occasions¡¡some¡¡little¡¡variation¡¡in¡¡the¡¡rate
of¡¡particular¡¡houses£»¡¡though¡¡that¡¡of¡¡the¡¡district¡¡is¡¡always¡¡the
same¡£¡¡Improvements¡¡of¡¡rent£»¡¡by¡¡new¡¡buildings£»¡¡repairs£»¡¡etc¡££»¡¡go
to¡¡the¡¡discharge¡¡of¡¡the¡¡district£»¡¡which¡¡occasions¡¡still¡¡further
variations¡¡in¡¡the¡¡rate¡¡of¡¡particular¡¡houses¡£
¡¡¡¡¡¡¡¡¡¡In¡¡the¡¡province¡¡of¡¡Holland¡¡every¡¡house¡¡i