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every great country； I have already had occasion to observe in
the third book of this Inquiry。
What are called poll…taxes in the southern provinces of
North America； and in the West Indian Islands annual taxes of so
much a head upon every negro； are properly taxes upon the profits
of a certain species of stock employed in agriculture。 As the
planters are； the greater part of them； both farmers and
landlords； the final payment of the tax falls upon them in their
quality of landlords without any retribution。
Taxes of so much a head upon the bondmen employed in
cultivation seem anciently to have been common all over Europe。
There subsists at present a tax of this kind in the empire of
Russia。 It is probably upon this account that poll…taxes of all
kinds have often been represented as badges of slavery。 Every
tax； however； is to the person who pays it a badge； not of
slavery； but of liberty。 It denotes that he is subject to
government； indeed； but that； as he has some property； he cannot
himself be the property of a master。 A poll…tax upon slaves is
altogether different from a poll…tax upon freemen。 The latter is
paid by the persons upon whom it is imposed； the former by a
different set of persons。 The latter is either altogether
arbitrary or altogether unequal； and in most cases is both the
one and the other； the former； though in some respects unequal；
different slaves being of different values； is in no respect
arbitrary。 Every master who knows the number of his own slaves
knows exactly what he has to pay。 Those different taxes； however；
being called by the same name； have been considered as of the
same nature。
The taxes which in Holland are imposed upon men… and
maid…servants are taxes； not upon stock； but upon expense； and so
far resemble the taxes upon consumable commodities。 The tax of a
guinea a head for every man…servant which has lately been imposed
in Great Britain is of the same kind。 It falls heaviest upon the
middling rank。 A man of two hundred a year may keep a single
manservant。 A man of ten thousand a year will not keep fifty。 It
does not affect the poor。
Taxes upon the profits of stock in particular employments
can never affect the interest of money。 Nobody will lend his
money for less interest to those who exercise the taxed than to
those who exercise the untaxed employments。 Taxes upon the
revenue arising from stock in all employments where the
government attempts to levy them with any degree of exactness；
will； in many cases； fall upon the interest of money。 The
Vingtieme； or twentieth penny； in France is a tax of the same
kind with what is called the land…tax in England； and is
assessed； in the same manner； upon the revenue arising from land；
houses； and stock。 So far as it affects stock it is assessed；
though not with great rigour； yet with much more exactness than
that part of the land…tax of England which is imposed upon the
same fund。 It； in many cases； falls altogether upon the interest
of money。 Money is frequently sunk in France upon what are called
Contracts for the constitution of a rent； that is； perpetual
annuities redeemable at any time by the debtor upon repayment of
the sum originally advanced； but of which this redemption is not
exigible by the creditor except in particular cases。 The
Vingtieme； seems not to have raised the rate of those annuities；
though it is exactly levied upon them all。
Appendix to ARTICLES I and II。
Taxes upon the Capital Value of Land； Houses； and Stock
While property remains in the possession of the same person；
whatever permanent taxes may have been imposed upon it； they have
never been intended to diminish or take away any part of its
capital value； but only some part of the revenue arising from it。
But when property changes hands； when it is transmitted either
from the dead to the living； or from the living to the living；
such taxes have frequently been imposed upon it as necessarily
take away some part of its capital value。
The transference of all sorts of property from the dead to
the living； and that of immovable property； of lands and houses；
from the living to the living； are transactions which are in
their nature either public and notorious； or such as cannot be
long concealed。 Such transactions； therefore； may be taxed
directly。 The transference of stock； or movable property； from
the living to the living； by the lending of money； is frequently
a secret transaction； and may always be made so。 It cannot
easily； therefore； be taxed directly。 It has been taxed
indirectly in two different ways； first； by requiring that the
deed containing the obligation to repay should be written upon
paper or parchment which had paid a certain stamp…duty； otherwise
not to be valid； secondly； by requiring； under the like penalty
of invalidity； that it should be recorded either in a public or
secret register； and by imposing certain duties upon such
registration。 Stamp…duties and duties of registration have
frequently been imposed likewise upon the deeds transferring
property of all kinds from the dead to the living； and upon those
transferring immovable property from the living to the living；
transactions which might easily have been taxed directly。
The Vicesima Hereditatum； the twentieth penny of
inheritances imposed by Augustus upon the ancient Romans； was a
tax upon the transference of property from the dead to the
living。 Dion Cassius； the author who writes concerning it the
least indistinctly； says that it was imposed upon all
successions； legacies； and donations in case of death； except
upon those to the nearest relations and to the poor。
Of the same kind is the Dutch tax upon successions。
Collateral successions are taxed； according to the degree of
relation； from five to thirty per cent upon the whole value of
the succession。 Testamentary donations； or legacies to
collaterals； are subject to the like duties。 Those from husband
to wife； or from wife to husband； to the fiftieth penny。 The
Luctuosa Hereditas； the mournful succession of ascendants to
descendants； to the twentieth penny only。 Direct successions； or
those of descendants to ascendants； pay no tax。 The death of a
father； to such of his children as live in the same house with
him； is seldom attended with any increase； and frequently with a
considerable diminution of revenue； by the loss of his industry；
of his office； or of some life…rent estate of which he may have
been in possession。 That tax would be cruel and oppressive which
aggravated their loss by taking from them any part of his
succession。 It may； however； sometimes be otherwise with those
children who； in the language of the Roman law； are said to be
emancipated； in that of the Scotch law； to be forisfamiliated；
that is； who have received their portion； have got families of
their own； and are supported by funds separate and independent of
those of their father。 Whatever part of his succession might come
to such children would be a real addition to their fortune； and
might therefore； perhaps； without more inconveniency than what
attends all duties of this kind； be liable to some tax。
The casualties of the feudal law were taxes upon the
transference of land； both from the dead to the living； and from
the living to the living。 In ancient times they constituted in
every part of Europe one of the principal branches of the revenue
of the crown。
The heir of every immediate vassal of the crown paid a
certain duty； generally a year's rent； upon receiving the
investiture of the estate。 If the heir was a minor； the whole
rents of the estate during the continuance of the minority
devolved to the superior without any other charge besides the
maintenance of the minor； and the payment of the widow's dower
when there happened to be a dowager upon the land。 When the minor
came to be of age； another tax； called Relief； was still due to
the superior； which generally amounted likewise to a year's rent。
A long minority； which in the present times so frequently
disburdens a great estate of all its incumbrances and restores
the family to their ancient splendour； could in those times have
no such effect。 The waste； and not the disincumbrance of the
estate； was the common effect of a long minority。
By the feudal law the vassal could not alienate without the
consent of his superior； who generally extorted a fine or
composition for granting it。 This fine； which was at first
arbitrary； came in many countries to be regulated at a certain
portion of the price of the land。 In some countries where the
greater part of the other feudal customs have gone into disuse；
this tax upon the alienation of land still continues to make a
very considerable branch of the revenue of the sovereign。 In the
canton of Berne it is so high as a sixth part of the price of all
noble fiefs； and a tenth part of that