In Silesia, lands held by a noble tenure are taxed three per cent higher than those held by a base tenure.The honours and privileges of different kinds annexed to the former, his Prussian Majesty had probably imagined, would sufficiently compensate to the proprietor a small aggravation of the tax; while at the same time the humiliating inferiority of the latter would be in some measure alleviated by being taxed somewhat more lightly.In other countries, the system of taxation, instead of alleviating, aggravates this inequality.In the dominions of the King of Sardinia, and in those provinces of France which are subject to what is called the real or predial taille, the tax falls altogether upon the lands held by a base tenure.Those held by a noble one are exempted.
A land-tax assessed according to a general survey and valuation, how equal soever it may be at first, must, in the course of a very moderate period of time, become unequal.To prevent its becoming so would require the continual and painful attention of government to all the variations in the state and produce of every different farm in the country.The governments of Prussia, of Bohemia, of Sardinia, and of the duchy of Milan actually exert an attention of this kind; an attention so unsuitable to the nature of government that it is not likely to be of long continuance, and which, if it is continued, will probably in the long-run occasion much more trouble and vexation than it can possibly bring relief to the contributors.
In 1666, the generality of Montauban was assessed to the real or predial taille according, it is said, to a very exact survey and valuation.By 1727, this assessment had become altogether unequal.In order to remedy this inconveniency, government has found no better expedient than to impose upon the whole generality an additional tax of a hundred and twenty thousand livres.This additional tax is rated upon all the different districts subject to the taille according to the old assessment.But it is levied only upon those which in the actual state of things are by that assessment undertaxed, and it is applied to the relief of those which by the same assessment are overtaxed.Two districts, for example, one of which ought in the actual state of things to be taxed at nine hundred, the other at eleven hundred livres, are by the old assessment both taxed at a thousand livres.Both these districts are by the additional tax rated at eleven hundred livres each.But this additional tax is levied only upon the district undercharged, and it is applied altogether to the relief of that overcharged, which consequently pays only nine hundred livres.The government neither gains nor loses by the additional tax, which is applied altogether to remedy the inequalities arising from the old assessment.The application is pretty much regulated according to the discretion of the intendant of the generality, and must, therefore, be in a great measure arbitrary.
Taxes which are proportioned, not to the Rent, but to the Produce of Land Taxes upon the produce of land are in reality taxes upon the rent; and though they may be originally advanced by the farmer, are finally paid by the landlord.When a certain portion of the produce is to be paid away for a tax, the farmer computes, as well as he can, what the value of this portion is, one year with another, likely to amount to, and he makes a proportionable abatement in the rent which he agrees to pay to the landlord.
There is no farmer who does not compute beforehand what the church tithe, which is a land-tax of this kind, is, one year with another, likely to amount to.
The tithe, and every other land-tax of this kind, under the appearance of perfect equality, are very unequal taxes; a certain portion of the produce being, in different situations, equivalent to a very different portion of the rent.In some very rich lands the produce is so great that the one half of it is fully sufficient to replace to the farmer his capital employed in cultivation, together with the ordinary profits of farming stock in the neighbourhood.The other half, or, what comes to the same thing, the value of the other half, he could afford to pay as rent to the landlord, if there was no tithe.But if a tenth of the produce is taken from him in the way of tithe, he must require an abatement of the fifth part of his rent, otherwise he cannot get back his capital with the ordinary profit.In this case the rent of the landlord, instead of amounting to a half or five-tenths of the whole produce, will amount only to four-tenths of it.In poorer lands, on the contrary, the produce is sometimes so small, and the expense of cultivation so great, that it requires four-fifths of the whole produce to replace to the farmer his capital with the ordinary profit.In this case, though there was no tithe, the rent of the landlord could amount to no more than one-fifth or two-tenths of the whole produce.But if the farmer pays one-tenth of the produce in the way of tithe, he must require an equal abatement of the rent of the landlord, which will thus be reduced to one-tenth only of the whole produce.Upon the rent of rich lands, the tithe may sometimes be a tax of no more than one-fifth part, or four shillings in the pound; whereas upon that of poorer lands, it may sometimes be a tax of one-half, or of ten shillings in the pound.