wealbk05-第39章

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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　husband

to　wife；　or　from　wife　to　husband；　to　the　fiftieth　penny。　The

Luctuosa　Hereditas；　the　mournful　succession　of　ascendants　to

descendants；　to　the　twentieth　penny　only。　Direct　successions；　or

those　of　descendants　to　ascendants；　pay　no　tax。　The　death　of　a

father；　to　such　of　his　children　as　live　in　the　same　house　with

him；　is　seldom　attended　with　any　increase；　and　frequently　with　a

considerable　diminution　of　revenue；　by　the　loss　of　his　industry；

of　his　office；　or　of　some　life…rent　estate　of　which　he　may　have

been　in　possession。　That　tax　would　be　cruel　and　oppressive　which

aggravated　their　loss　by　taking　from　them　any　part　of　his

succession。　It　may；　however；　sometimes　be　otherwise　with　those

children　who；　in　the　language　of　the　Roman　law；　are　said　to　be

emancipated；　in　that　of　the　Scotch　law；　to　be　forisfamiliated；

that　is；　who　have　received　their　portion；　have　got　families　of

their　own；　and　are　supported　by　funds　separate　and　independent　of

those　of　their　father。　Whatever　part　of　his　succession　might　come

to　such　children　would　be　a　real　addition　to　their　fortune；　and

might　therefore；　perhaps；　without　more　inconveniency　than　what

attends　all　duties　of　this　kind；　be　liable　to　some　tax。

　　　　　The　casualties　of　the　feudal　law　were　taxes　upon　the

transference　of　land；　both　from　the　dead　to　the　living；　and　from

the　living　to　the　living。　In　ancient　times　they　constituted　in

every　part　of　Europe　one　of　the　principal　branches　of　the　revenue

of　the　crown。

　　　　　The　heir　of　every　immediate　vassal　of　the　crown　paid　a

certain　duty；　generally　a　year's　rent；　upon　receiving　the

investiture　of　the　estate。　If　the　heir　was　a　minor；　the　whole

rents　of　the　estate　during　the　continuance　of　the　minority

devolved　to　the　superior　without　any　other　charge　besides　the

maintenance　of　the　minor；　and　the　payment　of　the　widow's　dower

when　there　happened　to　be　a　dowager　upon　the　land。　When　the　minor

came　to　be　of　age；　another　tax；　called　Relief；　was　still　due　to

the　superior；　which　generally　amounted　likewise　to　a　year's　rent。

A　long　minority；　which　in　the　present　times　so　frequently

disburdens　a　great　estate　of　all　its　incumbrances　and　restores

the　family　to　their　ancient　splendour；　could　in　those　times　have

no　such　effect。　The　waste；　and　not　the　disincumbrance　of　the

estate；　was　the　common　effect　of　a　long　minority。

　　　　　By　the　feudal　law　the　vassal　could　not　alienate　without　the

consent　of　his　superior；　who　generally　extorted　a　fine　or

composition　for　granting　it。　This　fine；　which　was　at　first

arbitrary；　came　in　many　countries　to　be　regulated　at　a　certain

portion　of　the　price　of　the　land。　In　some　countries　where　the

greater　part　of　the　other　feudal　customs　have　gone　into　disuse；

this　tax　upon　the　alienation　of　land　still　continues　to　make　a

very　considerable　branch　of　the　revenue　of　the　sovereign。　In　the

canton　of　Berne　it　is　so　high　as　a　sixth　part　of　the　price　of　all

noble　fiefs；　and　a　tenth　part　of　that　of　all　ignoble　ones。　In　the

canton　of　Lucerne　the　tax　upon　the　sale　of　lands　is　not

universal；　and　takes　place　only　in　certain　districts。　But　if　any

person　sells　his　land　in　order　to　remove　out　of　the　territory；　he

pays　ten　per　cent　upon　the　whole　price　of　the　sale。　Taxes　of　the

same　kind　upon　the　sale　either　of　all　lands；　or　of　lands　held　by

certain　tenures；　take　place　in　many　other　countries；　and　make　a

more　or　less　considerable　branch　of　the　revenue　of　the　sovereign。

　　　　　Such　transactions　may　be　taxed　indirectly　by　means　either　of

stamp…duties；　or　of　duties　upon　registration；　and　those　duties

either　may　or　may　not　be　proportioned　to　the　value　of　the　subject

which　is　transferred。

　　　　　In　Great　Britain　the　stamp…duties　are　higher　or　lower；　not

so　much　according　to　the　value　of　the　property　transferred　（an

eighteenpenny　or　half…crown　stamp　being　sufficient　upon　a　bond

for　the　largest　sum　of　money）　as　according　to　the　nature　of　the

deed。　The　highest　do　not　exceed　six　pounds　upon　every　sheet　of

paper　or　skin　of　parchment；　and　these　high　duties　fall　chiefly

upon　grants　from　the　crown；　and　upon　certain　law　proceedings；

without　any　regard　to　the　value　of　the　subject。　There　are　in

Great　Britain　no　duties　on　the　registration　of　deeds　or　writings；

except　the　fees　of　the　officers　who　keep　the　register；　and　these

are　seldom　more　than　a　reasonable　recompense　for　their　labour。

The　crown　derives　no　revenue　from　them。

　　　　　In　Holland　there　are　both　stamp…duties　and　duties　upon

registration；　which　in　some　cases　are；　and　in　some　are　not；

proportioned　to　the　value　of　the　property　transferred。　All

testaments　must　be　written　upon　stamped　paper　of　which　the　price

is　proportioned　to　the　property　disposed　of；　so　that　there　are

stamps　which　cost　from　threepence；　or　three　stivers　a　sheet；　to

three　hundred　florins；　equal　to　about　twenty…seven　pounds　ten

shillings　of　our　money。　If　the　stamp　is　of　an　inferior　price　to

what　the　testator　ought　to　have　made　use　of；　his　succession　is

confiscated。　This　is　over　and　above　all　their　other　taxes　on

succession。　Except　bills　of　exchange；　and　some　other　mercantile

bills；　all　other　deeds；　bonds；　and　contracts　are　subject　to　a

stamp…duty。　This　duty；　however；　does　not　rise　in　proportion　to

the　value　of　the　subject。　All　sales　of　land　and　of　houses；　and

all　mortgages　upon　either；　must　be　registered；　and；　upon

registration；　pay　a　duty　to　the　state　of　two　and　a　half　per　cent

upon　the　amount　of　the　price　or　of　the　mortgage。　This　duty　is

extended　to　the　sale　of　all　ships　and　vessels　of　more　than　two

tons　burden；　whether　decked　or　undecked。　These；　it　seems；　are

considered　as　a　sort　of　houses　upon　the　water。　The　sale　of

movables；　when　it　is　ordered　by　a　court　of　justice；　is　subject　to

the　like　duty　of　two　and　a　half　per　cent。

　　　　　In　France　there　are　both　stamp…duties　and　duties　upon

registration。　The　former　are　considered　as　a　branch　of　the　aides

or　excise；　and　in　the　provinces　where　those　duties　take　place　are

levied　by　the　excise　officers。　The　latter　are　considered　as　a

branch　of　the　domain　of　the　crown；　and　are　levied　by　a　different

set　of　officers。

　　　　　Those　modes　of　taxation；　by　stamp…duties　and　by　duties　upon

registration；　are　of　very　modern　invention。　In　the　course　of

little　more　than　a　century；　however；　stamp…duties　have；　in

Europe；　become　almost　universal；　and　duties　upon　registration

extremely　common。　There　is　no　art　which　one　government　sooner

learns　of　another　than　that　of　draining　money　from　the　pockets　of

the　people。

　　　　　Taxes　upon　the　transference　of　property　from　the　dead　to　the

living　fall　finally　as　well　as　immediately　upon　the　person　to

whom　the　property　is　transferred。　Taxes　upon　the　sale　of　land

fall　altogether　upon　the　seller。　The　seller　is　almost　always

under　the　necessity　of　selling；　and　must；　therefore；　take　such　a

price　as　he　can　get。　The　buyer　is　scarce　ever　under　the　necessity

of　buying；　and　will；　therefore；　only　give　such　a　price　as　he

likes。　He　considers　what　the　land　will　cost　him　in　tax　and　price

together。　The　more　he　is　obliged　to　pay　in　the　way　of　tax；　the

less　he　will　be　disposed　to　give　in　the　way　of　price。　Such　taxes；

therefore；　fall　almost　always　upon　a　necessitous　person；　and

must；　therefore；　be　frequently　very　cruel　and　oppressive。　Taxes

upon　the　sale　of　new…built　houses；　where　the　building　is　sold

without　the　ground；　fall　generally　upon　the　buyer；　because　the

builder　must　generally　have　his　profit；　otherwise　he　must　give　up

the　trade。　If　he　advances　the　tax；　therefore；　the　buyer　must

generally　repay　it　to　him。　Taxes　upon　the　sale　of　old　houses；　for

the　same　reason　as　those　upon　the　sale　of　land；　fall　generally

upon　the　seller；　whom　in　most　cases　either　conveniency　or

necessity　obliges　to　sell。　The　number　of　new…built　houses　that

are　annually　brought　to　market　is　more　or　less　regulated　by　the

demand。　Unless　the　demand　is　such　as　to　afford　the　builder　his

profit；　after　paying　all　expenses；　he　will　build　no　more　houses。

The　number　of　old　houses　which　happen　at　any　time　to　come　to

market　is　regulated　by　accidents　of　which　the　greater　part　have

no　relation　to　the　demand。　Two　or　three　great　bankruptcies　in　a

mercantile　town　will　bring　many　houses　to　sale　which　must　be　sold

for　what　can　be　got　for　them。　Taxes　upon　the　sale　of　ground…rents

fall　altogether　upon　the　seller；　for　the　same　reason　as　those

upon　the　sale　of　land。　Stamp…duties；　and　duties　upon　the

registration　of　bonds　and　contracts　for　borrowed　money；　fall

altogether　upon　the　borrower；　and；　in　fact；　are　always　paid　by

him。　Duties　of　the　same　kind　upon　law　proceedings　fall　upon　the

suitors。　They　reduce　to　both　the　capital　value　of　the　subject　in

dispute。　The　more　it　costs　to　acquire　any　property；　the　less　must

be　the　net　value　of　it　when　acquired。

　　　　　All　taxes　upon　the　transference　of　property　of　every　kind；

so　far　as　they　diminish　the　capital　val