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
  se