wealbk05-第51章

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fiftieth　penny；　as　it　was　called；　was　imposed　upon　the　whole

substance　of　every　citizen。　Every　citizen　assessed　himself　and

paid　his　tax　in　the　same　manner　as　at　Hamburg；　and　it　was　in

general　supposed　to　have　been　paid　with　great　fidelity。　The

people　had　at　that　time　the　greatest　affection　for　their　new

government；　which　they　had　just　established　by　a　general

insurrection。　The　tax　was　to　be　paid　but　once；　in　order　to

relieve　the　state　in　a　particular　exigency。　It　was；　indeed；　too

heavy　to　be　permanent。　In　a　country　where　the　market　rate　of

interest　seldom　exceeds　three　per　cent；　a　tax　of　two　per　cent

amounts　to　thirteen　shillings　and　fourpence　in　the　pound　upon　the

highest　net　revenue　which　is　commonly　drawn　from　stock。　It　is　a

tax　which　very　few　people　could　pay　without　encroaching　more　or

less　upon　their　capitals。　In　a　particular　exigency　the　people

may；　from　great　public　zeal；　make　a　great　effort；　and　give　up

even　a　part　of　their　capital　in　order　to　relieve　the　state。　But

it　is　impossible　that　they　should　continue　to　do　so　for　any

considerable　time；　and　if　they　did；　the　tax　would　ruin　them　so

completely　as　to　render　them　altogether　incapable　of　supporting

the　state。

　　　　　The　tax　upon　stock　imposed　by　the　Land…tax　Bill　in　England；

though　it　is　proportioned　to　the　capital；　is　not　intended　to

diminish　or　take　away　any　part　of　that　capital。　It　is　meant　only

to　be　a　tax　upon　the　interest　of　money　proportioned　to　that　upon

the　rent　of　land；　so　that　when　the　latter　is　at　four　shillings　in

the　pound；　the　former　may　be　at　four　shillings　in　the　pound　too。

The　tax　at　Hamburg　and　the　still　more　moderate　tax　of　Unterwald

and　Zurich　are　meant；　in　the　same　manner；　to　be　taxes；　not　upon

the　capital；　but　upon　the　interest　or　net　revenue　of　stock。　That

of　Holland　was　meant　to　be　a　tax　upon　the　capital。　

　　　　　　　　　Taxes　upon　as　Profit　of　particular　Employments　

　　　　　In　some　countries　extraordinary　taxes　are　imposed　upon　the

profits　of　stock；　sometimes　when　employed　in　particular　branches

of　trade；　and　sometimes　when　employed　in　agriculture。

　　　　　Of　the　former　kind　are　in　England　the　tax　upon　hawkers　and

pedlars；　that　upon　hackney　coaches　and　chairs；　and　that　which　the

keepers　of　ale…houses　pay　for　a　licence　to　retail　ale　and

spirituous　liquors。　During　the　late　war；　another　tax　of　the　same

kind　was　proposed　upon　shops。　The　war　having　been　undertaken；　it

was　said；　in　defence　of　the　trade　of　the　country；　the　merchants；

who　were　to　profit　by　it；　ought　to　contribute　towards　the　support

of　it。

　　　　　A　tax；　however；　upon　the　profits　of　stock　employed　in　any

particular　branch　of　trade　can　never　fall　finally　upon　the

dealers　（who　must　in　all　ordinary　cases　have　their　reasonable

profit；　and　where　the　competition　is　free　can　seldom　have　more

than　that　profit）；　but　always　upon　the　consumers；　who　must　be

obliged　to　pay　in　the　price　of　the　goods　the　tax　which　the　dealer

advances；　and　generally　with　some　overcharge。

　　　　　A　tax　of　this　kind　when　it　is　proportioned　to　the　trade　of

the　dealer　is　finally　paid　by　the　consumer；　and　occasions　no

oppression　to　the　dealer。　When　it　is　not　so　proportioned；　but　is

the　same　upon　all　dealers；　though　in　this　case；　too；　it　is

finally　paid　by　the　consumer；　yet　it　favours　the　great；　and

occasions　some　oppression　to　the　small　dealer。　The　tax　of　five

shillings　a　week　upon　every　hackney　coach；　and　that　of　ten

shillings　a　year　upon　every　hackney　chair；　so　far　as　it　is

advanced　by　the　different　keepers　of　such　coaches　and　chairs；　is

exactly　enough　proportioned　to　the　extent　of　their　respective

dealings。　It　neither　favours　the　great；　nor　oppresses　the　smaller

dealer。　The　tax　of　twenty　shillings　a　year　for　a　licence　to　sell

ale；　of　forty　shillings　for　a　licence　to　sell　spirituous　liquors；

and　of　forty　shillings　more　for　a　licence　to　sell　wine；　being　the

same　upon　all　retailers；　must　necessarily　give　some　advantage　to

the　great；　and　occasion　some　oppression　to　the　small　dealers。　The

former　must　find　it　more　easy　to　get　back　the　tax　in　the　price　of

their　goods　than　the　latter。　The　moderation　of　the　tax；　however；

renders　this　inequality　of　less　importance；　and　it　may　to　many

people　appear　not　improper　to　give　some　discouragement　to　the

multiplication　of　little　ale…houses。　The　tax　upon　shops；　it　was

intended；　should　be　the　same　upon　all　shops。　It　could　not　well

have　been　otherwise。　It　would　have　been　impossible　to　proportion

with　tolerable　exactness　the　tax　upon　a　shop　to　the　extent　of　the

trade　carried　on　in　it　without　such　an　inquisition　as　would　have

been　altogether　insupportable　in　a　free　country。　If　the　tax　had

been　considerable；　it　would　have　oppressed　the　small；　and　forced

almost　the　whole　retail　trade　into　the　hands　of　the　great

dealers。　The　competition　of　the　former　being　taken　away；　the

latter　would　have　enjoyed　a　monopoly　of　the　trade；　and　like　all

other　monopolists　would　soon　have　combined　to　raise　their　profits

much　beyond　what　was　necessary　for　the　payment　of　the　tax。　The

final　payment；　instead　of　falling　upon　the　shopkeeper；　would　have

fallen　upon　the　consumer；　with　a　considerable　overcharge　to　the

profit　of　the　shopkeeper。　For　these　reasons　the　project　of　a　tax

upon　shops　was　laid　aside；　and　in　the　room　of　it　was　substituted

the　subsidy；　1759。

　　　　　What　in　France　is　called　the　personal　taille　is；　perhaps；

the　most　important　tax　upon　the　profits　of　stock　employed　in

agriculture　that　is　levied　in　any　part　of　Europe。

　　　　　In　the　disorderly　state　of　Europe　during　the　prevalence　of

the　feudal　government；　the　sovereign　was　obliged　to　content

himself　with　taxing　those　who　were　too　weak　to　refuse　to　pay

taxes。　The　great　lords；　though　willing　to　assist　him　upon

particular　emergencies；　refused　to　subject　themselves　to　any

constant　tax；　and　he　was　not　strong　enough　to　force　them。　The

occupiers　of　land　all　over　Europe　were；　the　greater　part　of　them；

originally　bondmen。　Through　the　greater　part　of　Europe　they　were

gradually　emancipated。　Some　of　them　acquired　the　property　of

landed　estates　which　they　held　by　some　base　or　ignoble　tenure；

sometimes　under　the　king；　and　sometimes　under　some　other　great

lord；　like　the　ancient　copy…holders　of　England。　Others　without

acquiring　the　property；　obtained　leases　for　terms　of　years　of　the

lands　which　they　occupied　under　their　lord；　and　thus　became　less

dependent　upon　him。　The　great　lords　seem　to　have　beheld　the

degree　of　prosperity　and　independency　which　this　inferior　order

of　men　had　thus　come　to　enjoy　with　a　malignant　and　contemptuous

indignation；　and　willingly　consented　that　the　sovereign　should

tax　them。　In　some　countries　this　tax　was　confined　to　the　lands

which　were　held　in　property　by　an　ignoble　tenure；　and；　in　this

case；　the　taille　was　said　to　be　real。　The　land…tax　established　by

the　late　King　of　Sardinia；　and　the　taille　in　the　provinces　of

Languedoc；　Provence；　Dauphine；　and　Brittany；　in　the　generality　of

Montauban；　and　in　the　elections　of　Agen　and　Comdom；　as　well　as　in

some　other　districts　of　France；　are　taxes　upon　lands　held　in

property　by　an　ignoble　tenure。　In　other　countries　the　tax　was

laid　upon　the　supposed　profits　of　all　those　who　held　in　farm　or

lease　lands　belonging　to　other　people；　whatever　might　be　the

tenure　by　which　the　proprietor　held　them；　and　in　this　case　the

taille　was　said　to　be　personal。　In　the　greater　part　of　those

provinces　of　France　which　are　called　the　Countries　of　Elections

the　taille　is　of　this　kind。　The　real　taille；　as　it　is　imposed

only　upon　a　part　of　the　lands　of　the　country；　is　necessarily　an

unequal；　but　it　is　not　always　an　arbitrary　tax；　though　it　is　so

upon　some　occasions。　The　personal　taille；　as　it　is　intended　to　be

proportioned　to　the　profits　of　a　certain　class　of　people　which

can　only　be　guessed　at；　is　necessarily　both　arbitrary　and

unequal。

　　　　　In　France　the　personal　taille　at　present　（1775）　annually

imposed　upon　the　twenty　generalities　called　the　Countries　of

Elections　amounts　to