第 43 节
作者:嘟嘟      更新:2021-04-30 16:07      字数:9321
  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