were continued, it would probably, in the long run, occasion much more trouble and vexation than it can possibly bring relief to the contributors. An attention of this kind, however, is actually exerted by the Government of Prussia, of Bohemia, of Sardinia, and of the Duchy of Milan.

[SUBSECT. II.]-Taxes which are proportioned, not to the Rent, but to the Produce of Land.

The land-taxes, which have been hitherto under consideration, though very different in their nature, and proceeding on very different principles, yet agree in one important particular, that they are understood to bear a certain fixed proportion, either to what now is, or to what was at some former period, the actual rent of the land. On the latter supposition, they are liable to no variation, but continue for ever to be levied according to an established rule. On the former supposition, variations in the tax must necessarily arise from the changes which may take place from time to time in the cultivation of the country; but as these variations are confined to the periods when the leases are renewed, the occasions of irritation will occur but seldom, and will not present a source of constant or of habitual grievance to the body of the people.

I now proceed to make a few remarks on land-taxes of a different description,-taxes which are not understood to bear any fixed proportion to the rent, but which vary from year to year according to the accidental produce. The Church Tithe, as it is levied in England and in the other parts of Europe where the hierarchy exists, affords an example of this mode of taxation.

It is perfectly evident with respect to all taxes upon the fruits of the earth, that, although they may be paid, in the first instance, by the farmer, they are finally paid by the landlord; the farmer always computing the average value of all the taxes before he agrees with the landlord for the rent. They are, therefore, in fact, taxes upon rent, but falling upon it (as will immediately appear) in a very irregular and arbitrary manner.

As the qualities of lands are, in all countries, extremely different in different situations, it follows manifestly, that the produce alone can never furnish a standard for estimating equitably the rent which the cultivator is able to pay,—inasmuch as the produce bears no determinate proportion to the expense of raising it. of raising it. Some lands are proper for bearing rich crops of grain; others are comparatively sterile; some produce pasture, others forest; the revenue of some consists in wine, in mines, and in various other productions, which cost, some more, some less expense, to cultivate. One field of corn cannot pay the proprietor above one-fourth of the grain it produces; another cannot pay above one-fifth; a third may pay with ease one-third; the fields about Padua (according to Sir James Steuart)* pay one-half; grass fields pay still more; and rich hay fields will pay in some places two-thirds, and even threefourths. How, then, is it possible there should be any equality in a tax which carries off, indiscriminately, a certain portion of the fruits? Yet such is the operation of the tithe, which takes, without distinction, a tenth of the produce, in which is comprehended the tithe of all the industry and expense bestowed in bringing it forward.

The tithe is also a great discouragement both to the improvements of the landlord, and to the cultivation of the farmer; neither of whom can be supposed to possess that spirit of enterprise which would naturally be inspired by the prospect of enjoying, undiminished, the ameliorations resulting from their advances and their industry. The idea of sharing these profits with the Church which advances nothing, contributes to render this tax more peculiarly vexatious.

In stating these general principles, I would by no means be understood to join in the illiberal abuse which has been so often bestowed on the clergy, all over Europe, for their supposed rapacity, in exacting what the laws of their respective countries have destined for the support of the ecclesiastical establishment. To an unfortunate class, in particular, of this order, (I mean the late clergy of France,) it is but justice to acknowledge the * [Political Economy, Book V. chap. xi.; Works, Vol. IV., p 285, seq.]

moderation and liberality they, in general, displayed in collecting their revenues. "Though the ecclesiastical tenth," says Arthur Young, "was levied in France more severely than usual in Italy, yet was it never exacted with such greediness as is at present the disgrace of England. When taken in kind, no such thing was known, in any part of France where I made inquiries, as a tenth; it was always a twelfth, or a thirteenth, or even a twentieth of the produce. And in no part of the kingdom did a new article of culture pay anything: thus, turnips, cabbages, clover, chicorée, potatoes, &c. &c., paid nothing. In many parts meadows were exempted; silk-worms everywhere. Olives in some places paid; in more they did not. On cows and on wool nothing was levied. On lambs, from the twelfth to the twenty-first. Such mildness," he adds, "in the levy of the odious tax, is absolutely unknown in England.”1 Even in this last country, however, the charge against the clergy has been carried much too far. A very candid and well-informed writer (Mr. Baron Maseres) assures us, that lay impropriators are generally much more inclined to exact high rents for the tithes that are due to them, than the parochial clergy, notwithstanding the obloquy too often thrown upon the latter, on account of the avaricious conduct of a very small number of them. The person," continues the same author, "who, a year or two ago, insisted upon receiving his full tithe from a piece of ground near Farnham in Surrey, that had been converted into a hop-ground, at great expense, (in consequence of which a Bill was brought into the House of Commons, but not carried,) was not a clergyman, but a lay-impropriator, and a very rich man, who had made a large fortune in the East Indies.""

In reprobating the tithe, therefore, as a pernicious mode of taxation, I rest nothing on the defects which some have ascribed to the ecclesiastical character, but entirely on those consequences which are inseparable from such a burden, by whatever description of persons we may suppose it to be levied.

Travels in France, p. 537.

2 See a Pamphlet, entitled The Mo

derate Reformer, by a Friend to the Church of England, (White, 1794.)

It is remarkable, that notwithstanding these consequences of which Europe has so long had experience, and which are too obvious to require particular illustration, advocates have been found for this very plan of taxing the produce of land, as the most expedient system according to which land-taxes can be imposed. A proposal of this sort was made to the French Government in 1699, by the celebrated Maréchal de Vauban, who wished to abolish the Taille, (as it was paid under the old establishment,) together with the capitation, industrie, and all the other taxes committed to the management of the intendants; and to establish, in their stead, what he called a royal tenth, (dîme royale ;) meaning by this term, a proportion of all the fruits of the earth, similar to what is established in favour of the clergy. This he proposed to lay on, according to the exigencies of the State, from one-twentieth part to onetenth, upon every article of the gross produce of the land over all France. The circumstances which suggested this project, (the greater part of which arose from the peculiar system of taxation in his own country,) and also the insurmountable obstacles to its execution, are fully stated by Sir James Steuart.*

In many parts of Asia, the state is principally supported by a land-tax proportioned to the produce. In China, it consists in a tenth part, but this tenth is so very moderately estimated in many provinces, as not to exceed a thirtieth. The land-tax which used to be paid to the Mahometan Government of Bengal, before that country fell into the hands of the English EastIndia Company, is said to have amounted to about a fifth part of the produce; and the same proportion is mentioned in the accounts given of the land-tax in Ancient Egypt.

In consequence of this system of taxation, it is pretended, that in Asia, the Sovereign is interested in the improvement and cultivation of land, and it is not impossible that it may have this effect in some degree, by leading him to extend the market as far as he can, by means of roads and navigable canals. But the tithe of the Church is divided into such small * [Political Economy, Book V. chap. xi.; Works, Vol. IV. pp. 283-298.]

portions, that no one of the proprietors can have any interest analogous to this, and therefore its necessary inconveniences are not redeemed by any such indirect advantage.

Taxes upon the produce of land may be levied either in kind, or, according to a certain valuation, in money. The former mode may be advantageous to the parson of a parish who can oversee, with his own eyes, the collection of what is due to him; but would be necessarily attended with loss to a Sovereign, from the depredations of his tax-gatherers.

A tax upon the produce of land which is levied in money, may be levied according to a valuation which varies with the market price; or, according to some fixed valuation, (a bushel of wheat, for example, being always valued at one and the same money price, whatever the state of the market may be.) The produce of a tax levied in the former way, will vary only according to the variations of the real produce of the land. That levied in the latter way, will vary, not only according to the variations in the produce, but according to the value of the precious metals, and the standard of the coin.

When a certain sum of money is to be paid in full compensation for all tax on produce, the tax becomes, like the land-tax of England. Such is the modus taken in lieu of tithes in many parishes; and which, as it neither rises nor falls with the rent of land, has no tendency either to encourage or discourage improvement.1

[SECT. III.]―TAXES UPON THE RENT OF HOUSES.

Another species of rent yet remains to be considered as an object of taxation; I mean the rent of houses. This differs from a land-rent in one essential circumstauce: that the former is drawn from an unproductive, the latter from a productive subject; and, of consequence, the rent which is paid for the use of a house, must be derived from some other source of

1 See what Smith says of the tithes in Bengal,-[Wealth of Nations, Book V. chap. i.; Vol. II. p. 279, tenth edition,]

-and Francis's observation quoted in Boyd's Justice of Peace.