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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。
The tithe； as it is frequently a very unequal tax upon the
rent； so it is always a great discouragement both to the
improvements of the landlord and to the cultivation of the
farmer。 The one cannot venture to make the most important； which
are generally the most expensive improvements； nor the other to
raise the most valuable； which are generally too the most
expensive crops； when the church； which lays out no part of the
expense； is to share so very largely in the profit。 The
cultivation of madder was for a long time confined by the tithe
to the United Provinces； which； being Presbyterian countries； and
upon that account exempted from this destructive tax； enjoyed a
sort of monopoly of that useful dyeing drug against the rest of
Europe。 The late attempts to introduce the culture of this plant
into England have been made only in consequence of the statute
which enacted that five shillings an acre should be received in
lieu of all manner of tithe upon madder。
As through the greater part of Europe the church； so in many
different countries of Asia the state； is principally supported
by a land…tax； proportioned； not to the rent； but to the produce
of the land。 In China； the principal revenue of the sovereign
consists in a tenth part of the produce of all lands of the
empire。 This tenth part； however； is estimated so very moderately
that； in many provinces； it is said not to exceed a thirtieth
part of the ordinary produce。 The land…tax or land…rent which
used to be paid to the Mahometan government of Bengal； before
that country fell into the hands of the English East India
Company； is said to have amounted to about a fifth part of the
produce。 The land…tax of ancient Egypt is said likewise to have
amounted to a fifth part。
In Asia； this sort of land…tax is said to interest the
sovereign in the improvement and cultivation of land。 The
sovereigns of China； those of Bengal while under the Mahometan
government； and those of ancient Egypt； are said accordingly to
have been extremely attentive to the making and maintaining of
good roads and navigable canals； in order to increase； as much as
possible； both the quantity and value of every part of the
produce of the land； by procuring to every part of it the most
extensive market which their own dominions could afford。 The
tithe of the church is divided into such small portions that no
one of its proprietors can have any interest of this kind。 The
parson of a parish could never find his account in making a road
or canal to a distant part of the country； in order to extend the
market for the produce of his own particular parish。 Such taxes；
when destined for the maintenance of the state； have some
advantages which may serve in some measure to balance their
inconveniency。 When destined for the maintenance of the church；
they are attended with nothing but inconveniency。
Taxes upon the produce of land may be levied either in kind；
or； according to a certain valuation； in money。
The parson of a parish； or a gentleman of small fortune who
lives upon his estate； may sometimes； perhaps； find some
advantage in receiving； the one his tithe； and the other his
rent； in kind。 The quantity to be collected； and the district
within which it is to be collected； are so small that they both
can oversee； with their own eyes； the collection and disposal of
every part of what is due to them。 A gentleman of great fortune；
who lived in the capital； would be in danger of suffering much by
the neglect； and more by the fraud of his factors and agents； if
the rents of an estate in a distant province were to be paid to
him in this manner。 The loss of the sovereign from the abuse and
depredation of his tax…gatherers would necessarily be much
greater。 The servants of the most careless private person are；
perhaps； more under the eye of their master than those of the
most careful prince； and a public revenue which was paid in kind
would suffer so much from the mismanagement of the collectors
that a very small part of what was levied upon the people would
ever arrive at the treasury of the prince。 Some part of the
public revenue of China； however； is said to be paid in this
manner。 The mandarins and other tax…gatherers will； no doubt；
find their advantage in continuing the practice of a payment
which is so much more liable to abuse than any payment in money。
A tax upon the produce of land which is levied in money may
be levied either according to a valuation which varies with all
the variations of the market price； or according to a fixed
valuation； a bushel of wheat； for example； being always valued at
one and the same money price； whatever may be the state of the
market。 The produce of a tax levied in the former way will vary
only according to the variations in the real produce of the land；
according to the improvement or neglect of cultivation。 The
produce of a tax levied in the latter way will vary； not only
according to the variations in the produce of the land； but
according to both those in the value of the precious metals and
those in the quantity of those metals which is at different times
contained in coin of the same denomination。 The produce of the
former will always bear the same proportion to the value of the
real produce of the land。 The produce of the latter may； at
different times； bear very different proportions to that value。
When； instead either of a certain portion of the produce of
land； or of the price of a certain portion； a certain sum of
money is to be paid in full compensation for all tax or tithe；
the tax becomes； in this case； exactly of the same nature with
the land…tax of England。 It neither rises nor falls with the rent
of the land。 It neither encourages nor discourages improvement。
The tithe in the greater part of those parishes which pay what is
called a Modus in lieu of all other tithe is a tax of this kind。
During the Mahometan government of Bengal； instead of the payment
in kind of a fifth part of the produce； a modus； and； it is said；
a very moderate one； was established in the greater part of the
districts or zemindaries of the country。 Some of the servants of
the East India Company； under pretence of restoring the public
revenue to its proper value； have； in some provinces； exchanged
this modus for a payment in kind。 Under their management this
change is likely both to discourage cultivation； and to give new
opportunities for abuse in the collection of the public revenue
which has fallen very much below what it was said to have been
when it first fell under the management of the company。 The
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