The discouragement which a variable land-tax of this kind might give to the improvement of land seems to be the most important objection which can be made to it.The landlord would certainly be less disposed to improve when the sovereign, who contributed nothing to the expense, was to share in the profit of the improvement.Even this objection might perhaps be obviated by allowing the landlord, before he began his improvement, to ascertain, in conjunction with the officers of revenue, the actual value of his lands according to the equitable arbitration of a certain number of landlords and farmers in the neighborhood, equally chosen by both parties, and by rating him according to this valuation for such a number of years as might be fully sufficient for his complete indemnification.To draw the attention of the sovereign towards the improvement of the land, from a regard to the increase of his own revenue, is one of the principal advantages proposed by this species of land-tax.The term, therefore, allowed for the indemnification of the landlord ought not to be a great deal longer than what was necessary for that purpose, lest the remoteness of the interest should discourage too much this attention.It had better, however, be somewhat too long than in any respect too short.No incitement to the attention of the sovereign can ever counterbalance the smallest discouragement to that of the landlord.The attention of the sovereign can be at best but a very general and vague consideration of what is likely to contribute to the better cultivation of the greater part of his dominions.The attention of the landlord is a particular and minute consideration of what is likely to be the most advantageous application of every inch of ground upon his estate.The principal attention of the sovereign ought to be to encourage, by every means in his power, the attention both of the landlord and of the farmer, by allowing both to pursue their own interest in their own way and according to their own judgment; by giving to both the most perfect security that they shall enjoy the full recompense of their own industry; and by procuring to both the most extensive market for every part of their produce, in consequence of establishing the easiest and safest communications both by land and by water through every part of his own dominions as well as the most unbounded freedom of exportation to the dominions of all other princes.
If by such a system of administration a tax of this kind could be so managed as to give, not only no discouragement, but, on the contrary, some encouragement to the improvement of land, it does not appear likely to occasion any other inconveniency to the landlord, except always the unavoidable one of being obliged to pay the tax.
In all the variations of the state of the society, in the improvement and in the declension of agriculture; in all the variations in the value of silver, and in all those in the standard of the coin, a tax of this kind would, of its own accord and without any attention of government, readily suit itself to the actual situation of things, and would be equally just and equitable in all those different changes.It would, therefore, be much more proper to be established as a perpetual and unalterable regulation, or as what is called a fundamental law of the commonwealth, than any tax which was always to be levied according to a certain valuation.
Some states, instead of the simple and obvious expedient of a register of leases, have had recourse to the laborious and expensive one of an actual survey and valuation of all the lands in the country.They have suspected, probably, that the lessor and lessee, in order to defraud the public revenue, might combine to conceal the real terms of the lease.Domesday-Book seems to have been the result of a very accurate survey of this kind.
In the ancient dominions of the King of Prussia, the land-tax is assessed according to an actual survey and valuation, which is reviewed and altered from time to time.According to that valuation, the lay proprietors pay from twenty to twenty-five per cent of their revenue.Ecclesiastics from forty to forty-five per cent.The survey and valuation of Silesia was made by order of the present king; it is said with great accuracy.According to that valuation, the lands belonging to the Bishop of Breslaw are taxed at twenty-five per cent of their rent.The other revenues of the ecclesiastics of both religions, at fifty per cent.The commanderies of the Teutonic order, and of that of Malta, at forty per cent.Lands held by a noble tenure, at thirty-eight and one-third per cent.Lands held by a base tenure, at thirty-five and one-third per cent.
The survey and valuation of Bohemia is said to have been the work of more than a hundred years.It was not perfected till after the peace of 1748, by the orders of the present empress queen.The survey of the duchy of Milan, which was begun in the time of Charles VI, was not perfected till after 1760.It is esteemed one of the most accurate that has ever been made.The survey of Savoy and Piedmont was executed under the orders of the late King of Sardinia.
In the dominions of the King of Prussia the revenue of the church is taxed much higher than that of lay proprietors.The revenue of the church is, the greater part of it, a burden upon the rent of land.It seldom happens that any part of it is applied towards the improvement of land, or is so employed as to contribute in any respect towards increasing the revenue of the great body of the people.His Prussian Majesty had probably, upon that account, thought it reasonable that it should contribute a good deal more towards relieving the exigencies of the state.In some countries the lands of the church are exempted from all taxes.In others they are taxed more lightly than other lands.In the duchy of Milan, the lands which the church possessed before 1575 are rated to the tax at a third only of their value.
