Different Sorts of Taxes, with their Advantages and Difadvantages.

ALL taxes are laid upon perfons; but in different refpects: a tax laid on a man perfonally, for himself and family, is termed a capitation-tax; a tax laid on him for his property, is termed a tax on goods. The latter is the only rational tax, because it may be proportioned to the ability of the proprietor. It has only one inconvenience, that his debts must be overlooked; becaufe to take thefe into the account, would lead to endless intricacies. But there is an obvious remedy for that inconvenience: let the man who complains free himfelf of debt, by felling land or moveables; which will fo far relieve him of the tax. Ner ought this measure to be confidered as a hardship: it is feldom the intereft of a landholder to be in debt; and with refpect to the public, the measure

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not only promotes the circulation of perty, but is favourable to creditors, by procuring them payment. A capitationtax goes upon an erroneous principle, as if all men were of equal ability. What prompts it is, that many men, rich in bonds and other moveables that can eafily be hid from public inspection, cannot be reached otherwife than by a capitationtax. But as, by the very fuppofition, fuch men cannot be diftinguifhed from the mafs of the people, that mode of taxing, miserably unequal, is rarely practifed among enlightened nations. Ruffia labours under a capitation-tax. Some years ago, a capitation-tax was impofed in Denmark, obliging even day-labourers to pay for their wives and children. Upon the same abfurd plan, a tax was impofed on marriage. One would be tempted to think, that population was intended to be discouraged, The Danish ministry have been sensible of the impropriety of fuch taxes; for a tax impofed on thofe who obtain titles of honour from the crown, is applied for relieving husbandmen of their capitation-tax. But a tax of this kind lies open to many other objections. It cannot fail to raise

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the price of labour, a poisonous effect in a country of industry; for the labourer will relieve himself of the tax, by heightening his wages: more prudent it would be to lay the tax directly on the employer, which would remove the pretext for heightening wages. The taxing of day-labourers, whether by capitation or in any other manner, has befide an effect contrary to what is intended: instead of increasing the public revenue, it virtually leffens it, by raifing the pay of foldiers, failors, and of every workman employ'd by government,

Taxes upon goods are of two kinds, viz. upon things confumable, and upon things not confumable. I begin with the latter. The land-tax in Britain, paid by the proprietor according to an invariable rule, and levied with very little expence, is of all taxes the most just, and the most effectual. The proprietor, knowing beforehand the fum he is fubjected to, prepares accordingly and as each proprietor contributes in proportion to his eftate, the tax makes no variation in their relative opulence. The only improvement it is fufceptible of, is the Athenian regulation, of exempting fmall eftates that are no more than fuffi

cient to afford bread to the frugal proprietor. In France, the land-tax feems to have been established on a very false foundation, viz. That the clergy perform their duty to the ftate by praying and inftructing, that the nobleffe fight for the state; and confequently, that the only duty left to the farmer, is to defray the charges of government. This argument would hold, if the clergy were not paid for praying, nor the nobleffe for fighting. Such a load upon the pooreft members of the state, is an abfurdity in politics. And to render it ftill more abfurd, the tax on the farmer is not impofed by an invariable rule: every one is taxed in proportion to his apparent circumftances, which in effect is to tax induftry. Nor is this all. Under pretext of preventing famine, the exporting of corn, even from province to province, is frequently interrupted; by which it happens, that the corn of a plentiful year is defiroy'd by infects, and in a year of fcarcity is engroffed by merchants. Suppofe a plan were defiderated for dif couraging agriculture, here is one actually put in execution, the fuccefs of which is "Were it related," obferves a

infallible.

French

French writer," in fome foreign history, "that there is a country extremely fertile,

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in a fine climate, enjoying navigable rivers, with every advantage for the commerce of corn; and yet that the product is not fufficient for the inhabi• tants would not one conclude the people to be ftupid and barbarous ? And 66 yet this is the cafe of France." He adds the true reafon, which is, the difcouragement husbandry lies under by oppreffive taxes. We have Diodorus Siculus for our authority, that the husbandman was greatly refpected in Hindoftan. Among other nations, fays he, the land during war lies untilled; but in Hindoftan, husbandmen are facred, and no foldier ventures to lay a hand on them. They are confidered as fervants of the public, who cannot be difpensed with.

It is a grofs error to maintain, that a tax on land is the fame with a tax on the product of land. The former, which is the English mode, is no difcouragement to industry and improvements on the contrary, the higher the value of land is raifed, the lefs will the tax be in proportion. The latter, which is the French.

mode,