wealbk05-第34章

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upon　that　account　exempted　from　this　destructive　tax；　enjoyed　a

sort　of　monopoly　of　that　useful　dyeing　drug　against　the　rest　of

Europe。　The　late　attempts　to　introduce　the　culture　of　this　plant

into　England　have　been　made　only　in　consequence　of　the　statute

which　enacted　that　five　shillings　an　acre　should　be　received　in

lieu　of　all　manner　of　tithe　upon　madder。

　　　　　As　through　the　greater　part　of　Europe　the　church；　so　in　many

different　countries　of　Asia　the　state；　is　principally　supported

by　a　land…tax；　proportioned；　not　to　the　rent；　but　to　the　produce

of　the　land。　In　China；　the　principal　revenue　of　the　sovereign

consists　in　a　tenth　part　of　the　produce　of　all　lands　of　the

empire。　This　tenth　part；　however；　is　estimated　so　very　moderately

that；　in　many　provinces；　it　is　said　not　to　exceed　a　thirtieth

part　of　the　ordinary　produce。　The　land…tax　or　land…rent　which

used　to　be　paid　to　the　Mahometan　government　of　Bengal；　before

that　country　fell　into　the　hands　of　the　English　East　India

Company；　is　said　to　have　amounted　to　about　a　fifth　part　of　the

produce。　The　land…tax　of　ancient　Egypt　is　said　likewise　to　have

amounted　to　a　fifth　part。

　　　　　In　Asia；　this　sort　of　land…tax　is　said　to　interest　the

sovereign　in　the　improvement　and　cultivation　of　land。　The

sovereigns　of　China；　those　of　Bengal　while　under　the　Mahometan

government；　and　those　of　ancient　Egypt；　are　said　accordingly　to

have　been　extremely　attentive　to　the　making　and　maintaining　of

good　roads　and　navigable　canals；　in　order　to　increase；　as　much　as

possible；　both　the　quantity　and　value　of　every　part　of　the

produce　of　the　land；　by　procuring　to　every　part　of　it　the　most

extensive　market　which　their　own　dominions　could　afford。　The

tithe　of　the　church　is　divided　into　such　small　portions　that　no

one　of　its　proprietors　can　have　any　interest　of　this　kind。　The

parson　of　a　parish　could　never　find　his　account　in　making　a　road

or　canal　to　a　distant　part　of　the　country；　in　order　to　extend　the

market　for　the　produce　of　his　own　particular　parish。　Such　taxes；

when　destined　for　the　maintenance　of　the　state；　have　some

advantages　which　may　serve　in　some　measure　to　balance　their

inconveniency。　When　destined　for　the　maintenance　of　the　church；

they　are　attended　with　nothing　but　inconveniency。

　　　　　Taxes　upon　the　produce　of　land　may　be　levied　either　in　kind；

or；　according　to　a　certain　valuation；　in　money。

　　　　　The　parson　of　a　parish；　or　a　gentleman　of　small　fortune　who

lives　upon　his　estate；　may　sometimes；　perhaps；　find　some

advantage　in　receiving；　the　one　his　tithe；　and　the　other　his

rent；　in　kind。　The　quantity　to　be　collected；　and　the　district

within　which　it　is　to　be　collected；　are　so　small　that　they　both

can　oversee；　with　their　own　eyes；　the　collection　and　disposal　of

every　part　of　what　is　due　to　them。　A　gentleman　of　great　fortune；

who　lived　in　the　capital；　would　be　in　danger　of　suffering　much　by

the　neglect；　and　more　by　the　fraud　of　his　factors　and　agents；　if

the　rents　of　an　estate　in　a　distant　province　were　to　be　paid　to

him　in　this　manner。　The　loss　of　the　sovereign　from　the　abuse　and

depredation　of　his　tax…gatherers　would　necessarily　be　much

greater。　The　servants　of　the　most　careless　private　person　are；

perhaps；　more　under　the　eye　of　their　master　than　those　of　the

most　careful　prince；　and　a　public　revenue　which　was　paid　in　kind

would　suffer　so　much　from　the　mismanagement　of　the　collectors

that　a　very　small　part　of　what　was　levied　upon　the　people　would

ever　arrive　at　the　treasury　of　the　prince。　Some　part　of　the

public　revenue　of　China；　however；　is　said　to　be　paid　in　this

manner。　The　mandarins　and　other　tax…gatherers　will；　no　doubt；

find　their　advantage　in　continuing　the　practice　of　a　payment

which　is　so　much　more　liable　to　abuse　than　any　payment　in　money。

　　　　　A　tax　upon　the　produce　of　land　which　is　levied　in　money　may

be　levied　either　according　to　a　valuation　which　varies　with　all

the　variations　of　the　market　price；　or　according　to　a　fixed

valuation；　a　bushel　of　wheat；　for　example；　being　always　valued　at

one　and　the　same　money　price；　whatever　may　be　the　state　of　the

market。　The　produce　of　a　tax　levied　in　the　former　way　will　vary

only　according　to　the　variations　in　the　real　produce　of　the　land；

according　to　the　improvement　or　neglect　of　cultivation。　The

produce　of　a　tax　levied　in　the　latter　way　will　vary；　not　only

according　to　the　variations　in　the　produce　of　the　land；　but

according　to　both　those　in　the　value　of　the　precious　metals　and

those　in　the　quantity　of　those　metals　which　is　at　different　times

contained　in　coin　of　the　same　denomination。　The　produce　of　the

former　will　always　bear　the　same　proportion　to　the　value　of　the

real　produce　of　the　land。　The　produce　of　the　latter　may；　at

different　times；　bear　very　different　proportions　to　that　value。

　　　　　When；　instead　either　of　a　certain　portion　of　the　produce　of

land；　or　of　the　price　of　a　certain　portion；　a　certain　sum　of

money　is　to　be　paid　in　full　compensation　for　all　tax　or　tithe；

the　tax　becomes；　in　this　case；　exactly　of　the　same　nature　with

the　land…tax　of　England。　It　neither　rises　nor　falls　with　the　rent

of　the　land。　It　neither　encourages　nor　discourages　improvement。

The　tithe　in　the　greater　part　of　those　parishes　which　pay　what　is

called　a　Modus　in　lieu　of　all　other　tithe　is　a　tax　of　this　kind。

During　the　Mahometan　government　of　Bengal；　instead　of　the　payment

in　kind　of　a　fifth　part　of　the　produce；　a　modus；　and；　it　is　said；

a　very　moderate　one；　was　established　in　the　greater　part　of　the

districts　or　zemindaries　of　the　country。　Some　of　the　servants　of

the　East　India　Company；　under　pretence　of　restoring　the　public

revenue　to　its　proper　value；　have；　in　some　provinces；　exchanged

this　modus　for　a　payment　in　kind。　Under　their　management　this

change　is　likely　both　to　discourage　cultivation；　and　to　give　new

opportunities　for　abuse　in　the　collection　of　the　public　revenue

which　has　fallen　very　much　below　what　it　was　said　to　have　been

when　it　first　fell　under　the　management　of　the　company。　The

servants　of　the　company　may；　perhaps；　have　profited　by　this

change；　but　at　the　expense；　it　is　probable；　both　of　their　masters

and　of　the　country。　

　　　　　　　　　　　　　　　　Taxes　upon　the　Rent　of　House。　

　　　　　The　rent　of　a　house　may　be　distinguished　into　two　parts；　of

which　the　one　may　very　properly　be　called　the　Building…rent；　the

other　is　commonly　called　the　Ground…rent。

　　　　　The　building…rent　is　the　interest　or　profit　of　the　capital

expended　in　building　the　house。　In　order　to　put　the　trade　of　a

builder　upon　a　level　with　other　trades；　it　is　necessary　that　this

rent　should　be　sufficient；　first；　to　pay　him　the　same　interest

which　he　would　have　got　for　his　capital　if　he　had　lent　it　upon

good　security；　and；　secondly；　to　keep　the　house　in　constant

repair；　or；　what　comes　to　the　same　thing；　to　replace；　within　a

certain　term　of　years；　the　capital　which　had　been　employed　in

building　it。　The　building…rent；　or　the　ordinary　profit　of

building；　is；　therefore；　everywhere　regulated　by　the　ordinary

interest　of　money。　Where　the　market　rate　of　interest　is　four　per

cent　the　rent　of　a　house　which；　over　and　above　paying　the

ground…rent；　affords　six　or　six　and　a　half　per　cent　upon　the

whole　expense　of　building；　may　perhaps　afford　a　sufficient　profit

to　the　builder。　Where　the　market　rate　of　interest　is　five　per

cent；　it　may　perhaps　require　seven　or　seven　and　a　half　per　cent。

If；　in　proportion　to　the　interest　of　money；　the　trade　of　the

builder　affords　at　any　time　a　much　greater　profit　than　this；　it

will　soon　draw　so　much　capital　from　other　trades　as　will　reduce

the　profit　to　its　proper　level。　If　it　affords　at　any　time　much

less　than　this；　other　trades　will　soon　draw　so　much　capital　from

it　as　will　again　raise　that　profit。

　　　　　Whatever　part　of　the　whole　rent　of　a　house　is　over　and　above

what　is　sufficient　for　affording　this　reasonable　profit　naturally

goes　to　the　ground…rent；　and　where　the　owner　of　the　ground　and

the　owner　of　the　building　are　two　different　persons；　is；　in　most

cases；　completely　paid　to　the　former。　This　surplus　rent　is　the

price　which　the　inhabitant　of　the　house　pays　for　some　real　or

supposed　advantage　of　the　situation。　In　country　houses　at　a

distance　from　any　great　town；　where　there　is　plenty　of　ground　to

choose　upon；　the　ground…rent　is　scarce　anything；　or　no　more　than

what　the　ground　which　the　house　stands　upon　would　pay　if　employed

in　agriculture。　In　country　villas　in　the　neighborhood　of　some

great　town；　it　is　sometimes　a　good　deal　higher；　and　the　peculiar

conveniency　or　beauty　of　situation　is　there　frequently　very　well

paid　for。　Ground…rents　are　generally　highest　in　the　capital；　and

in　those　particular　parts　of　it　where　there　happens　to　be　the

greatest　demand　for　houses；　whatever　be　the　reason　of　that

demand；　whether　for　trade　and　business；　for　pleasure　and　society；

or　for　mere　vanity　and　fashion。

　　　　　A　tax　upon　house…rent；　payable　by　the　tenant　and

proportioned　to　the　whole　rent　of　each　house；　could　not；　for　any

considerable　time　at　least；　affect　the　building…rent。　If　the

builder　did　not　get　his　reasonable　profit；　he　would　be　obliged　to

quit　the　trade；　which；　by　raising　the　demand　for　building；　would

in　a　short　time　bring　back　his　profit　to　its　proper　level　with

that　of　other　trades。　Neither　would　such　a　tax　fall　altogether

upon　the　ground…rent；　but　it　would　divide　itself　in　such　a　manner

as　to　fall　partly　upon　the　inhabitant　of　the　house；　and　partly

upon　the　owner　of　the　ground。

　　　　　Let　us　suppose；　for　example；　that　a　particular　person　judges

that　he　can　afford　for　house…rent　an　expense　of　sixty　pounds　a

year；　and　let　us　suppose；　too；　that　a　tax　of　four　shillings　in

the　pound；　or　of　one…fifth；　payable　by　the　inhabitant；　is　laid

upon　house…rent。　A　house　of　sixty　pounds　rent　will　in　this　case

cost　him　seventy…two　pounds　a　year；　which　is　twelve　pounds　more

than　he　thinks　he　can　afford。　He　will；　therefore；　content　himself

with　a　worse　house；　or　a　house　of　fifty　pounds　rent；　which；　with

the　additional　ten　pounds　that　he　must　pay　for　the　tax；　will　make

up　the　sum　of　sixty　pounds　a　year；　the　expense　which　he　judges　he

can　afford；　and　in　order　to　pay　the　tax　he　will　give　up　a　part　of

the　additional　conveniency　which　he　might　have　had　from　a　house

of　ten　pounds　a　year　more　rent。　He　will　give　up；　I　say；　a　part　of

this　additional　conveniency；　for　he　will　seldom　be　obliged　to

give　up　the　whole；　but　will；　in　consequence　of　the　tax；　get　a

better　house　for　fifty　pounds　a　year　than　he　could　have　got　if

there　had　been　no　tax。　For　as　a　tax　of　this　kind　by　taking　away

this　particular　competitor；　must　diminish　the　competition　for

houses　of　sixty　pounds　rent；　so　it　must　likewise　diminish　it　for

those　of　fifty　pounds　rent；　and　in　the　same　manner　for　those　of

all　other　rents；　except　the　lowest　rent；　for　which　it　would　for

some　time　increase　the　competition。　But　the　rents　of　every　class

of　houses　for