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capital；　and　it　is　there　accordingly　that　the　highest

ground…rents　are　always　to　be　found。　As　the　wealth　of　those

competitors　would　in　no　respect　be　increased　by　a　tax　upon

ground…rents；　they　would　not　probably　be　disposed　to　pay　more　for

the　use　of　the　ground。　Whether　the　tax　was　to　be　advanced　by　the

inhabitant；　or　by　the　owner　of　the　ground；　would　be　of　little

importance。　The　more　the　inhabitant　was　obliged　to　pay　for　the

tax；　the　less　he　would　incline　to　pay　for　the　ground；　so　that　the

final　payment　of　the　tax　would　fall　altogether　upon　the　owner　of

the　ground…rent。　The　ground…rents　of　uninhabited　houses　ought　to

pay　no　tax。

　　　　　Both　ground…rents　and　the　ordinary　rent　of　land　are　a

species　of　revenue　which　the　owner；　in　many　cases；　enjoys　without

any　care　or　attention　of　his　own。　Though　a　part　of　this　revenue

should　be　taken　from　him　in　order　to　defray　the　expenses　of　the

state；　no　discouragement　will　thereby　be　given　to　any　sort　of

industry。　The　annual　produce　of　the　land　and　labour　of　the

society；　the　real　wealth　and　revenue　of　the　great　body　of　the

people；　might　be　the　same　after　such　a　tax　as　before。

Ground…rents　and　the　ordinary　rent　of　land　are；　therefore；

perhaps；　the　species　of　revenue　which　can　best　bear　to　have　a

peculiar　tax　imposed　upon　them。

　　　　　Ground…rents　seem；　in　this　respect；　a　more　proper　subject　of

peculiar　taxation　than　even　the　ordinary　rent　of　land。　The

ordinary　rent　of　land　is；　in　many　cases；　owing　partly　at　least　to

the　attention　and　good　management　of　the　landlord。　A　very　heavy

tax　might　discourage　too；　much　this　attention　and　good

management。　Ground…rents；　so　far　as　they　exceed　the　ordinary　rent

of　land；　are　altogether　owing　to　the　good　government　of　the

sovereign；　which；　by　protecting　the　industry　either　of　the　whole

people；　or　of　the　inhabitants　of　some　particular　place；　enables

them　to　pay　so　much　more　than　its　real　value　for　the　ground　which

they　build　their　houses　upon；　or　to　make　to　its　owner　so　much

more　than　compensation　for　the　loss　which　he　might　sustain　by

this　use　of　it。　Nothing　can　be　more　reasonable　than　that　a　fund

which　owes　its　existence　to　the　good　government　of　the　state

should　be　taxed　peculiarly；　or　should　contribute　something　more

than　the　greater　part　of　other　funds；　towards　the　support　of　that

government。

　　　　　Though；　in　many　different　countries　of　Europe；　taxes　have

been　imposed　upon　the　rent　of　houses；　I　do　not　know　of　any　in

which　ground…rents　have　been　considered　as　a　separate　subject　of

taxation。　The　contrivers　of　taxes　have；　probably；　found　some

difficulty　in　ascertaining　what　part　of　the　rent　ought　to　be

considered　as　ground…rent；　and　what　part　ought　to　be　considered

as　building…rent。　It　should　not；　however；　seem　very　difficult　to

distinguish　those　two　parts　of　the　rent　from　one　another。

　　　　　In　Great　Britain　the　rent　of　houses　is　supposed　to　be　taxed

in　the　same　proportion　as　the　rent　of　land　by　what　is　called　the

annual　land…tax。　The　valuation；　according　to　which　each　different

parish　and　district　is　assessed　to　this　tax；　is　always　the　same。

It　was　originally　extremely　unequal；　and　it　still　continues　to　be

so。　Through　the　greater　part　of　the　kingdom　this　tax　falls　still

more　lightly　upon　the　rent　of　houses　than　upon　that　of　land。　In

some　few　districts　only；　which　were　originally　rated　high；　and　in

which　the　rents　of　houses　have　fallen　considerably；　the　land…tax

of　three　or　four　shillings　in　the　pound　is　said　to　amount　to　an

equal　proportion　of　the　real　rent　of　houses。　Untenanted　houses；

though　by　law　subject　to　the　tax；　are；　in　most　districts；

exempted　from　it　by　the　favour　of　the　assessors；　and　this

exemption　sometimes　occasions　some　little　variation　in　the　rate

of　particular　houses；　though　that　of　the　district　is　always　the

same。　Improvements　of　rent；　by　new　buildings；　repairs；　etc。；　go

to　the　discharge　of　the　district；　which　occasions　still　further

variations　in　the　rate　of　particular　houses。

　　　　　In　the　province　of　Holland　every　house　is　taxed　at　two　and　a

half　per　cent　of　its　value；　without　any　regard　either　to　the　rent

which　it　actually　pays；　or　to　the　circumstances　of　its　being

tenanted　or　untenanted。　There　seems　to　be　a　hardship　in　obliging

the　proprietor　to　pay　a　tax　for　an　untenanted　house；　from　which

he　can　derive　no　revenue；　especially　so　very　heavy　a　tax。　In

Holland；　where　the　market　rate　of　interest　does　not　exceed　three

per　cent；　two　and　a　half　per　cent　upon　the　whole　value　of　the

house　must；　in　most　cases；　amount　to　more　than　a　third　of　the

building…rent；　perhaps　of　the　whole　rent。　The　valuation；　indeed；

according　to　which　the　houses　are　rated；　though　very　unequal；　is

said　to　be　always　below　the　real　value。　When　a　house　is　rebuilt；

improved；　or　enlarged；　there　is　a　new　valuation；　and　the　tax　is

rated　accordingly。

　　　　　The　contrivers　of　the　several　taxes　which　in　England　have；

at　different　times；　been　imposed　upon　houses；　seem　to　have

imagined　that　there　was　some　great　difficulty　in　ascertaining；

with　tolerable　exactness；　what　was　the　real　rent　of　every　house。

They　have　regulated　their　taxes；　therefore；　according　to　some

more　obvious　circumstances；　such　as　they　had　probably　imagined

would；　in　most　cases；　bear　some　proportion　to　the　rent。

　　　　　The　first　tax　of　this　kind　was　hearth…money；　or　a　tax　of　two

shillings　upon　every　hearth。　In　order　to　ascertain　how　many

hearths　were　in　the　house；　it　was　necessary　that　the　tax…gatherer

should　enter　every　room　in　it。　This　odious　visit　rendered　the　tax

odious。　Soon　after　the　revolution；　therefore；　it　was　abolished　as

a　badge　of　slavery。

　　　　　The　next　tax　of　this　kind　was　a　tax　of　two　shillings　upon

every　dwelling…house　inhabited。　A　house　with　ten　windows　to　pay

four　shillings　more。　A　house　with　twenty　windows　and　upwards　to

pay　eight　shillings。　This　tax　was　afterwards　so　far　altered　that

houses　with　twenty　windows；　and　with　less　than　thirty；　were

ordered　to　pay　ten　shillings；　and　those　with　thirty　windows　and

upwards　to　pay　twenty　shillings。　The　number　of　windows　can；　in

most　cases；　be　counted　from　the　outside；　and；　in　all　cases；

without　entering　every　room　in　the　house。　The　visit　of　the

tax…gatherer；　therefore；　was　less　offensive　in　this　tax　than　in

the　hearth…money。

　　　　　This　tax　was　afterwards　repealed；　and　in　the　room　of　it　was

established　the　window…tax；　which　has　undergone；　too；　several

alterations　and　augmentations。　The　window…tax；　as　it　stands　at

present　（January　1775）；　over　and　above　the　duty　of　three

shillings　upon　every　house　in　England；　and　of　one　shilling　upon

every　house　in　Scotland；　lays　a　duty　upon　every　window；　which；　in

England；　augments　gradually　from　twopence；　the　lowest　rate；　upon

houses　with　not　more　than　seven　windows；　to　two　shillings；　the

highest　rate；　upon　houses　with　twenty…five　windows　and　upwards。

　　　　　The　principal　objection　to　all　such　taxes　of　the　worst　is

their　inequality；　an　inequality　of　the　worst　kind；　as　they　must

frequently　fall　much　heavier　upon　the　poor　than　upon　the　rich。　A

house　of　ten　pounds　rent　in　a　country　town　may　sometimes　have

more　windows　than　a　house　of　five　hundred　pounds　rent　in　London；

and　though　the　inhabitant　of　the　former　is　likely　to　be　a　much

poorer　man　than　that　of　the　latter；　yet　so　far　as　his

contribution　is　regulated　by　the　window…tax；　he　must　contribute

more　to　the　support　of　the　state。　Such　taxes　are；　therefore；

directly　contrary　to　the　first　of　the　four　maxims　above

mentioned。　They　do　not　seem　to　offend　much　against　any　of　the

other　three。

　　　　　The　natural　tendency　of　the　window…tax；　and　of　all　other

taxes　upon　houses；　is　to　lower　rents。　The　more　a　man　pays　for　the

tax；　the　less；　it　is　evident；　he　can　afford　to　pay　for　the　rent。

Since　the　imposition　of　the　window…tax；　however；　the　rents　of

houses　have　upon　the　whole　risen；　more　or　less；　in　almost　every

town　and　village　of　Great　Britain　with　which　I　am　acquainted。

Such　has　been　almost　everywhere　the　increase　of　the　demand　for

houses；　that　it　has　raised　the　rents　more　than　the　window…tax

could　sink　them；　one　of　the　many　proofs　of　the　great　prosperity

of　the　country；　and　of　the　increasing　revenue　of　its　inhabitants。

Had　it　not　been　for　the　tax；　rents　would　probably　have　risen

still　higher。　

　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　ARTICLE　II

　　　　　　　Taxes　on　Profit；　or　upon　the　Revenue　arising　from　Stock　

　　　　　The　revenue　or　profit　arising　from　stock　naturally　divides

itself　into　two　parts；　that　which　pays　the　interest；　and　which

belongs　to　the　owner　of　the　stock；　and　that　surplus　part　which　is

over　and　above　what　is　necessary　for　paying　the　interest。

　　　　　This　latter　part　of　profit　is　evidently　a　subject　not

taxable　directly。　It　is　the　compensation；　and　in　most　cases　it　is

no　more　than　a　very　moderate　compensation；　for　the　risk　and

trouble　of　employing　the　stock。　The　employer　must　have　this

compensation；　otherwise　he　cannot；　consistently　with　his　own

interest；　continue　the　employment。　If　he　was　taxed　directly；

therefore；　in　proportion　to　the　whole　profit；　he　would　be　obliged

either　to　raise　the　rate　of　his　profit；　or　to　charge　the　tax　upon

the　interest　of　money；　that　is；　to　pay　less　interest。　If　he

raised　the　rate　of　his　profit　in　proportion　to　the　tax；　the　whole

tax；　though　it　might　be　advanced　by　him；　would　be　finally　paid　by

one　or　other　of　two　different　sets　of　people；　according　to　the

different　ways　in　which　he　might　employ　the　stock　of　which　he　had

the　management。　If　he　employed　it　as　a　farming　stock　in　the

cultivation　of　land；　he　could　raise　the　rate　of　his　profit　only

by　retaining　a　greater　portion；　or；　what　comes　to　the　same　thing；

the　price　of　a　greater　portion　of　the　produce　of　the　land；　and　as

this　could　be　done　only　by　a　reduction　of　rent；　the　final　payment

of　the　tax　would　fall　upon　the　landlord。　If　he　employed　it　as　a

mercantile　or　manufacturing　stock；　he　could　raise　the　rate　of　his

profit　only　by　raising　the　price　of　his　goods；