wealbk05- 第42部分

proportion；　though　both　must　pay　in　the　meantime；　yet　if　they

complain；　and　make　good　their　complaints；　the　whole　parish　is

reimposed　next　year　in　order　to　reimburse　them。　If　any　of　the

contributors　become　bankrupt　or　insolvent；　the　collector　is

obliged　to　advance　his　tax；　and　the　whole　parish　is　reimposed

next　year　in　order　to　reimburse　the　collector。　If　the　collector

himself　should　become　bankrupt；　the　parish　which　elects　him　must

answer　for　his　conduct　to　the　receiver　general　of　the　election。

But；　as　it　might　be　troublesome　for　the　receiver　to　prosecute　the

whole　parish；　he　takes　at　his　choice　five　or　six　of　the　richest

contributors　and　obliges　them　to　make　good　what　had　been　lost　by

the　insolvency　of　the　collector。　The　parish　is　afterwards

reimposed　in　order　to　reimburse　those　five　or　six。　Such

reimpositions　are　always　over　and　above　the　taille　of　the

particular　year　in　which　they　are　laid　on。

　　　　　When　a　tax　is　imposed　upon　the　profits　of　stock　in　a

particular　branch　of　trade；　the　traders　are　all　careful　to　bring

no　more　goods　to　market　than　what　they　can　sell　at　a　price

sufficient　to　reimburse　them　for　advancing　the　tax。　Some　of　them

withdraw　a　part　of　their　stocks　from　the　trade；　and　the　market　is

more　sparingly　supplied　than　before。　The　price　of　the　goods

rises；　and　the　final　payment　of　the　tax　falls　upon　the　consumer。

But　when　a　tax　is　imposed　upon　the　profits　of　stock　employed　in

agriculture；　it　is　not　the　interest　of　the　farmers　to　withdraw

any　part　of　their　stock　from　that　employment。　Each　farmer

occupies　a　certain　quantity　of　land；　for　which　hi　pays　rent。　For

the　proper　cultivation　of　this　land　a　certain　quantity　of　stock

is　necessary；　and　by　withdrawing　any　part　of　this　necessary

quantity；　the　farmer　is　not　likely　to　be　more　able　to　pay　either

the　rent　or　the　tax。　In　order　to　pay　the　tax；　it　can　never　be　his

interest　to　diminish　the　quantity　of　his　produce；　nor

consequently　to　supply　the　market　more　sparingly　than　before。　The

tax；　therefore；　will　never　enable　him　to　raise　the　price　of　his

produce　so　as　to　reimburse　himself　by　throwing　the　final　payment

upon　the　consumer。　The　farmer；　however；　must　have　his　reasonable

profit　as　well　as　every　other　dealer；　otherwise　he　must　give　up

the　trade。　After　the　imposition　of　a　tax　of　this　kind；　he　can　get

this　reasonable　profit　only　by　paying　less　rent　to　the　landlord。

The　more　he　is　obliged　to　pay　in　the　way　of　tax　the　less　he　can

afford　to　pay　in　the　way　of　rent。　A　tax　of　this　kind　imposed

during　the　currency　of　a　lease　may；　no　doubt；　distress　or　ruin

the　farmer。　Upon　the　renewal　of　the　lease　it　must　always　fall

upon　the　landlord。

　　　　　In　the　countries　where　the　personal　taille　takes　place；　the

farmer　is　commonly　assessed　in　proportion　to　the　stock　which　he

appears　to　employ　in　cultivation。　He　is；　upon　this　account；

frequently　afraid　to　have　a　good　team　of　horses　or　oxen；　but

endeavours　to　cultivate　with　the　meanest　and　most　wretched

instruments　of　husbandry　that　he　can。　Such　is　his　distrust　in　the

justice　of　his　assessors　that　he　counterfeits　poverty；　and　wishes

to　appear　scarce　able　to　pay　anything　for　fear　of　being　obliged

to　pay　too　much。　By　this　miserable　policy　he　does　not；　perhaps；

always　consult　his　own　interest　in　the　most　effectual　manner；　and

he　probably　loses　more　by　the　diminution　of　his　produce　than　he

saves　by　that　of　his　tax。　Though；　in　consequence　of　this　wretched

cultivation；　the　market　is；　no　doubt；　somewhat　worse　supplied；

yet　the　small　rise　of　price　which　may　occasion；　as　it　is　not

likely　even　to　indemnify　the　farmer　for　the　diminution　of　his

produce；　it　is　still　less　likely　to　enable　him　to　pay　more　rent

to　the　landlord。　The　public；　the　farmer；　the　landlord；　all　suffer

more　or　less　by　this　degraded　cultivation。　That　the　personal

taille　tends；　in　many　different　ways；　to　discourage　cultivation；

and　consequently　to　dry　up　the　principal　source　of　the　wealth　of

every　great　country；　I　have　already　had　occasion　to　observe　in

the　third　book　of　this　Inquiry。

　　　　　What　are　called　poll…taxes　in　the　southern　provinces　of

North　America；　and　in　the　West　Indian　Islands　annual　taxes　of　so

much　a　head　upon　every　negro；　are　properly　taxes　upon　the　profits

of　a　certain　species　of　stock　employed　in　agriculture。　As　the

planters　are；　the　greater　part　of　them；　both　farmers　and

landlords；　the　final　payment　of　the　tax　falls　upon　them　in　their

quality　of　landlords　without　any　retribution。

　　　　　Taxes　of　so　much　a　head　upon　the　bondmen　employed　in

cultivation　seem　anciently　to　have　been　common　all　over　Europe。

There　subsists　at　present　a　tax　of　this　kind　in　the　empire　of

Russia。　It　is　probably　upon　this　account　that　poll…taxes　of　all

kinds　have　often　been　represented　as　badges　of　slavery。　Every

tax；　however；　is　to　the　person　who　pays　it　a　badge；　not　of

slavery；　but　of　liberty。　It　denotes　that　he　is　subject　to

government；　indeed；　but　that；　as　he　has　some　property；　he　cannot

himself　be　the　property　of　a　master。　A　poll…tax　upon　slaves　is

altogether　different　from　a　poll…tax　upon　freemen。　The　latter　is

paid　by　the　persons　upon　whom　it　is　imposed；　the　former　by　a

different　set　of　persons。　The　latter　is　either　altogether

arbitrary　or　altogether　unequal；　and　in　most　cases　is　both　the

one　and　the　other；　the　former；　though　in　some　respects　unequal；

different　slaves　being　of　different　values；　is　in　no　respect

arbitrary。　Every　master　who　knows　the　number　of　his　own　slaves

knows　exactly　what　he　has　to　pay。　Those　different　taxes；　however；

being　called　by　the　same　name；　have　been　considered　as　of　the

same　nature。

　　　　　The　taxes　which　in　Holland　are　imposed　upon　men…　and

maid…servants　are　taxes；　not　upon　stock；　but　upon　expense；　and　so

far　resemble　the　taxes　upon　consumable　commodities。　The　tax　of　a

guinea　a　head　for　every　man…servant　which　has　lately　been　imposed

in　Great　Britain　is　of　the　same　kind。　It　falls　heaviest　upon　the

middling　rank。　A　man　of　two　hundred　a　year　may　keep　a　single

manservant。　A　man　of　ten　thousand　a　year　will　not　keep　fifty。　It

does　not　affect　the　poor。

　　　　　Taxes　upon　the　profits　of　stock　in　particular　employments

can　never　affect　the　interest　of　money。　Nobody　will　lend　his

money　for　less　interest　to　those　who　exercise　the　taxed　than　to

those　who　exercise　the　untaxed　employments。　Taxes　upon　the

revenue　arising　from　stock　in　all　employments　where　the

government　attempts　to　levy　them　with　any　degree　of　exactness；

will；　in　many　cases；　fall　upon　the　interest　of　money。　The

Vingtieme；　or　twentieth　penny；　in　France　is　a　tax　of　the　same

kind　with　what　is　called　the　land…tax　in　England；　and　is

assessed；　in　the　same　manner；　upon　the　revenue　arising　from　land；

houses；　and　stock。　So　far　as　it　affects　stock　it　is　assessed；

though　not　with　great　rigour；　yet　with　much　more　exactness　than

that　part　of　the　land…tax　of　England　which　is　imposed　upon　the

same　fund。　It；　in　many　cases；　falls　altogether　upon　the　interest

of　money。　Money　is　frequently　sunk　in　France　upon　what　are　called

Contracts　for　the　constitution　of　a　rent；　that　is；　perpetual

annuities　redeemable　at　any　time　by　the　debtor　upon　repayment　of

the　sum　originally　advanced；　but　of　which　this　redemption　is　not

exigible　by　the　creditor　except　in　particular　cases。　The

Vingtieme；　seems　not　to　have　raised　the　rate　of　those　annuities；

though　it　is　exactly　levied　upon　them　all。　

　　　　　　　　　　　　　　　　Appendix　to　ARTICLES　I　and　II。

　　　　　Taxes　upon　the　Capital　Value　of　Land；　Houses；　and　Stock　

　　　　　While　property　remains　in　the　possession　of　the　same　person；

whatever　permanent　taxes　may　have　been　imposed　upon　it；　they　have

never　been　intended　to　diminish　or　take　away　any　part　of　its

capital　value；　but　only　some　part　of　the　revenue　arising　from　it。

But　when　property　changes　hands；　when　it　is　transmitted　either

from　the　dead　to　the　living；　or　from　the　living　to　the　living；

such　taxes　have　frequently　been　imposed　upon　it　as　necessarily

take　away　some　part　of　its　capital　value。

　　　　　The　transference　of　all　sorts　of　property　from　the　dead　to

the　living；　and　that　of　immovable　property；　of　lands　and　houses；

from　the　living　to　the　living；　are　transactions　which　are　in

their　nature　either　public　and　notorious；　or　such　as　cannot　be

long　concealed。　Such　transactions；　therefore；　may　be　taxed

directly。　The　transference　of　stock；　or　movable　property；　from

the　living　to　the　living；　by　the　lending　of　money；　is　frequently

a　secret　transaction；　and　may　always　be　made　so。　It　cannot

easily；　therefore；　be　taxed　directly。　It　has　been　taxed

indirectly　in　two　different　ways；　first；　by　requiring　that　the

deed　containing　the　obligation　to　repay　should　be　written　upon

paper　or　parchment　which　had　paid　a　certain　stamp…duty；　otherwise

not　to　be　valid；　secondly；　by　requiring；　under　the　like　penalty

of　invalidity；　that　it　should　be　recorded　either　in　a　public　or

secret　register；　and　by　imposing　certain　duties　upon　such

registration。　Stamp…duties　and　duties　of　registration　have

frequently　been　imposed　likewise　upon　the　deeds　transferring

property　of　all　kinds　from　the　dead　to　the　living；　and　upon　those

transferring　immovable　property　from　the　living　to　the　living；

transactions　which　might　easily　have　been　taxed　directly。

　　　　　The　Vicesima　Hereditatum；　the　twentieth　penny　of

inheritances　imposed　by　Augustus　upon　the　ancient　Romans；　was　a

tax　upon　the　transference　of　property　from　the　dead　to　the

living。　Dion　Cassius；　the　author　who　writes　concerning　it　the

least　indistinctly；　says　that　it　was　imposed　upon　all

successions；　legacies；　and　donations　in　case　of　death；　except

upon　those　to　the　nearest　relations　and　to　the　poor。

　　　　　Of　the　same　kind　is　the　Dutch　tax　upon　successions。

Collateral　successions　are　taxed；　according　to　the　degree　of

relation；　from　five　to　thirty　per　cent　upon　the　whole　value　of

the　succession。　Testamentary　donations；　or　legacies　to

collaterals；　are　subject　to　the　like　duties。　Those　from　husban