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some other channel。
The rent of houses might easily be ascertained with
sufficient accuracy by a policy of the same kind with that which
would be necessary for ascertaining the ordinary rent of land。
Houses not inhabited ought to pay no tax。 A tax upon them would
fall altogether upon the proprietor； who would thus be taxed for
a subject which afforded him neither conveniency nor revenue。
Houses inhabited by the proprietor ought to be rated； not
according to the expense which they might have cost in building；
but according to the rent which an equitable arbitration might
judge them likely to bring if leased to a tenant。 If rated
according to the expense which they may have cost in building； a
tax of three or four shillings in the pound； joined with other
taxes； would ruin almost all the rich and great families of this；
and； I believe； of every other civilised country。 Whoever will
examine； with attention； the different town and country houses of
some of the richest and greatest families in this country will
find that； at the rate of only six and a half or seven per cent
upon the original expense of building； their house…rent is nearly
equal to the whole net rent of their estates。 It is the
accumulated expense of several successive generations； laid out
upon objects of great beauty and magnificance； indeed； but； in
proportion to what they cost； of very small exchangeable value。
Ground…rents are a still more proper subject of taxation
than the rent of houses。 A tax upon ground…rents would not raise
the rents of houses。 It would fall altogether upon the owner of
the ground…rent； who acts always as a monopolist； and exacts the
greatest rent which can be got for the use of his ground。 More or
less can be got for it according as the competitors happen to be
richer or poorer； or can afford to gratify their fancy for a
particular spot of ground at a greater or smaller expense。 In
every country the greatest number of rich competitors is in the
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