wealbk05-第49章

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variations　in　the　rate　of　particular　houses。

　　　　　In　the　province　of　Holland　every　house　is　taxed　at　two　and　a

half　per　cent　of　its　value；　without　any　regard　either　to　the　rent

which　it　actually　pays；　or　to　the　circumstances　of　its　being

tenanted　or　untenanted。　There　seems　to　be　a　hardship　in　obliging

the　proprietor　to　pay　a　tax　for　an　untenanted　house；　from　which

he　can　derive　no　revenue；　especially　so　very　heavy　a　tax。　In

Holland；　where　the　market　rate　of　interest　does　not　exceed　three

per　cent；　two　and　a　half　per　cent　upon　the　whole　value　of　the

house　must；　in　most　cases；　amount　to　more　than　a　third　of　the

building…rent；　perhaps　of　the　whole　rent。　The　valuation；　indeed；

according　to　which　the　houses　are　rated；　though　very　unequal；　is

said　to　be　always　below　the　real　value。　When　a　house　is　rebuilt；

improved；　or　enlarged；　there　is　a　new　valuation；　and　the　tax　is

rated　accordingly。

　　　　　The　contrivers　of　the　several　taxes　which　in　England　have；

at　different　times；　been　imposed　upon　houses；　seem　to　have

imagined　that　there　was　some　great　difficulty　in　ascertaining；

with　tolerable　exactness；　what　was　the　real　rent　of　every　house。

They　have　regulated　their　taxes；　therefore；　according　to　some

more　obvious　circumstances；　such　as　they　had　probably　imagined

would；　in　most　cases；　bear　some　proportion　to　the　rent。

　　　　　The　first　tax　of　this　kind　was　hearth…money；　or　a　tax　of　two

shillings　upon　every　hearth。　In　order　to　ascertain　how　many

hearths　were　in　the　house；　it　was　necessary　that　the　tax…gatherer

should　enter　every　room　in　it。　This　odious　visit　rendered　the　tax

odious。　Soon　after　the　revolution；　therefore；　it　was　abolished　as

a　badge　of　slavery。

　　　　　The　next　tax　of　this　kind　was　a　tax　of　two　shillings　upon

every　dwelling…house　inhabited。　A　house　with　ten　windows　to　pay

four　shillings　more。　A　house　with　twenty　windows　and　upwards　to

pay　eight　shillings。　This　tax　was　afterwards　so　far　altered　that

houses　with　twenty　windows；　and　with　less　than　thirty；　were

ordered　to　pay　ten　shillings；　and　those　with　thirty　windows　and

upwards　to　pay　twenty　shillings。　The　number　of　windows　can；　in

most　cases；　be　counted　from　the　outside；　and；　in　all　cases；

without　entering　every　room　in　the　house。　The　visit　of　the

tax…gatherer；　therefore；　was　less　offensive　in　this　tax　than　in

the　hearth…money。

　　　　　This　tax　was　afterwards　repealed；　and　in　the　room　of　it　was

established　the　window…tax；　which　has　undergone；　too；　several

alterations　and　augmentations。　The　window…tax；　as　it　stands　at

present　（January　1775）；　over　and　above　the　duty　of　three

shillings　upon　every　house　in　England；　and　of　one　shilling　upon

every　house　in　Scotland；　lays　a　duty　upon　every　window；　which；　in

England；　augments　gradually　from　twopence；　the　lowest　rate；　upon

houses　with　not　more　than　seven　windows；　to　two　shillings；　the

highest　rate；　upon　houses　with　twenty…five　windows　and　upwards。

　　　　　The　principal　objection　to　all　such　taxes　of　the　worst　is

their　inequality；　an　inequality　of　the　worst　kind；　as　they　must

frequently　fall　much　heavier　upon　the　poor　than　upon　the　rich。　A

house　of　ten　pounds　rent　in　a　country　town　may　sometimes　have

more　windows　than　a　house　of　five　hundred　pounds　rent　in　London；

and　though　the　inhabitant　of　the　former　is　likely　to　be　a　much

poorer　man　than　that　of　the　latter；　yet　so　far　as　his

contribution　is　regulated　by　the　window…tax；　he　must　contribute

more　to　the　support　of　the　state。　Such　taxes　are；　therefore；

directly　contrary　to　the　first　of　the　four　maxims　above

mentioned。　They　do　not　seem　to　offend　much　against　any　of　the

other　three。

　　　　　The　natural　tendency　of　the　window…tax；　and　of　all　other

taxes　upon　houses；　is　to　lower　rents。　The　more　a　man　pays　for　the

tax；　the　less；　it　is　evident；　he　can　afford　to　pay　for　the　rent。

Since　the　imposition　of　the　window…tax；　however；　the　rents　of

houses　have　upon　the　whole　risen；　more　or　less；　in　almost　every

town　and　village　of　Great　Britain　with　which　I　am　acquainted。

Such　has　been　almost　everywhere　the　increase　of　the　demand　for

houses；　that　it　has　raised　the　rents　more　than　the　window…tax

could　sink　them；　one　of　the　many　proofs　of　the　great　prosperity

of　the　country；　and　of　the　increasing　revenue　of　its　inhabitants。

Had　it　not　been　for　the　tax；　rents　would　probably　have　risen

still　higher。　

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　ARTICLE　II

　　　　　　　Taxes　on　Profit；　or　upon　the　Revenue　arising　from　Stock　

　　　　　The　revenue　or　profit　arising　from　stock　naturally　divides

itself　into　two　parts；　that　which　pays　the　interest；　and　which

belongs　to　the　owner　of　the　stock；　and　that　surplus　part　which　is

over　and　above　what　is　necessary　for　paying　the　interest。

　　　　　This　latter　part　of　profit　is　evidently　a　subject　not

taxable　directly。　It　is　the　compensation；　and　in　most　cases　it　is

no　more　than　a　very　moderate　compensation；　for　the　risk　and

trouble　of　employing　the　stock。　The　employer　must　have　this

compensation；　otherwise　he　cannot；　consistently　with　his　own

interest；　continue　the　employment。　If　he　was　taxed　directly；

therefore；　in　proportion　to　the　whole　profit；　he　would　be　obliged

either　to　raise　the　rate　of　his　profit；　or　to　charge　the　tax　upon

the　interest　of　money；　that　is；　to　pay　less　interest。　If　he

raised　the　rate　of　his　profit　in　proportion　to　the　tax；　the　whole

tax；　though　it　might　be　advanced　by　him；　would　be　finally　paid　by

one　or　other　of　two　different　sets　of　people；　according　to　the

different　ways　in　which　he　might　employ　the　stock　of　which　he　had

the　management。　If　he　employed　it　as　a　farming　stock　in　the

cultivation　of　land；　he　could　raise　the　rate　of　his　profit　only

by　retaining　a　greater　portion；　or；　what　comes　to　the　same　thing；

the　price　of　a　greater　portion　of　the　produce　of　the　land；　and　as

this　could　be　done　only　by　a　reduction　of　rent；　the　final　payment

of　the　tax　would　fall　upon　the　landlord。　If　he　employed　it　as　a

mercantile　or　manufacturing　stock；　he　could　raise　the　rate　of　his

profit　only　by　raising　the　price　of　his　goods；　in　which　case　the

final　payment　of　the　tax　would　fall　altogether　upon　the　consumers

of　those　goods。　If　he　did　not　raise　the　rate　of　his　profit；　he

would　be　obliged　to　charge　the　whole　tax　upon　that　part　of　it

which　was　allotted　for　the　interest　of　money。　He　could　afford

less　interest　for　whatever　stock　he　borrowed；　and　the　whole

weight　of　the　tax　would　in　this　case　fall　ultimately　upon　the

interest　of　money。　So　far　as　he　could　not　relieve　himself　from

the　tax　in　the　one　way；　he　would　be　obliged　to　relieve　himself　in

the　other。

　　　　　The　interest　of　money　seems　at　first　sight　a　subject　equally

capable　of　being　taxed　directly　as　the　rent　of　land。　Like　the

rent　of　land；　it　is　a　net　produce　which　remains　after　completely

compensating　the　whole　risk　and　trouble　of　employing　the　stock。

As　a　tax　upon　the　rent　of　land　cannot　raise　rents；　because　the

net　produce　which　remains　after　replacing　the　stock　of　the

farmer；　together　with　his　reasonable　profit；　cannot　be　greater

after　the　tax　than　before　it；　so；　for　the　same　reason；　a　tax　upon

the　interest　of　money　could　not　raise　the　rate　of　interest；　the

quantity　of　stock　or　money　in　the　country；　like　the　quantity　of

land；　being　supposed　to　remain　the　same　after　the　tax　as　before

it。　The　ordinary　rate　of　profit；　it　has　been　shown　in　the　first

book；　is　everywhere　regulated　by　the　quantity　of　stock　to　be

employed　in　proportion　to　the　quantity　of　the　employment；　or　of

the　business　which　must　be　done　by　it。　But　the　quantity　of　the

employment；　or　of　the　business　to　be　done　by　stock；　could　neither

be　increased　nor　diminished　by　any　tax　upon　the　interest　of

money。　If　the　quantity　of　the　stock　to　be　employed；　therefore；

was　neither　increased　nor　diminished　by　it；　the　ordinary　rate　of

profit　would　necessarily　remain　the　same。　But　the　portion　of　this

profit　necessary　for　compensating　the　risk　and　trouble　of　the

employer　would　likewise　remain　the　same；　that　risk　and　trouble

being