wealbk05-第38章

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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　40；107；239　livres；　16　sous。　The　proportion

in　which　this　sum　is　assessed　upon　those　different　provinces

varies　from　year　to　year　according　to　the　reports　which　are　made

to　the　king's　council　concerning　the　goodness　or　badness　of　the

crops；　as　well　as　other　circumstances　which　may　either　increase

or　diminish　their　respective　abilities　to　pay。　Each　generality　it

divided　into　a　certain　number　of　elections；　and　the　proportion　in

which　the　sum　imposed　upon　the　whole　generality　is　divided　among

those　different　elections　varies　likewise　from　year　to　year

according　to　the　reports　made　to　the　council　concerning　their

respective　abilities。　It　seems　impossible　that　the　council；　with

the　best　intentions；　can　ever　proportion　with　tolerable　exactness

either　of　those　two　assessments　to　the　real　abilities　of　the

province　or　district　upon　which　they　are　respectively　laid。

Ignorance　and　misinformation　must　always；　more　or　less；　mislead

the　most　upright　council。　The　proportion　which　each　parish　ought

to　support　of　what　is　assessed　upon　the　whole　election；　and　that

which　each　individual　ought　to　support　of　what　is　assessed　upon

his　particular　parish；　are　both　in　the　same　manner　varied；　from

year　to　year；　according　as　circumstances　are　supposed　to　require。

These　circumstances　are　judged　of；　in　the　one　case；　by　the

officers　of　the　election；　in　the　other　by　those　of　the　parish；

and　both　the　one　and　the　other　are；　more　or　less；　under　the

direction　and　influence　of　the　intendant。　Not　only　ignorance　and

misinformation；　but　friendship；　party　animosity；　and　private

resentment　are　said　frequently　to　mislead　such　assessors。　No　man

subject　to　such　a　tax；　it　is　evident；　can　ever　be　certain；　before

he　is　assessed；　of　what　he　is　to　pay。　He　cannot　even　be　certain

after　he　is　assessed。　If　any　person　has　been　taxed　who　ought　to

have　been　exempted；　or　if　any　person　has　been　taxed　beyond　his

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。