按键盘上方向键 ← 或 → 可快速上下翻页，按键盘上的 Enter 键可回到本书目录页，按键盘上方向键 ↑ 可回到本页顶部！
————未阅读完？加入书签已便下次继续阅读！
which they possess。 A tax upon house…rents； therefore； would in
general fall heaviest upon the rich； and in this sort of
inequality there would not； perhaps； be anything very
unreasonable。 It is not very unreasonable that the rich should
contribute to the public expense； not only in proportion to their
revenue； but something more than in that proportion。
The rent of houses； though it in some respects resembles the
rent of land； is in one respect essentially different from it。
The rent of land is paid for the use of a productive subject。 The
land which pays it produces it。 The rent of houses is paid for
the use of an unproductive subject。 Neither the house nor the
ground which it stands upon produce anything。 The person who pays
the rent； therefore； must draw it from some other source of
revenue distinct from the independent of this subject。 A tax upon
the rent of houses； so far as it falls upon the inhabitants； must
be drawn from the same source as the rent itself； and must be
paid from their revenue； whether derived from the wages of
labour； the profits of stock； or the rent of land。 So far as it
falls upon the inhabitants； it is one of those taxes which fall；
not upon one only； but indifferently upon all the three different
sources of revenue； and is in every respect of the same nature as
a tax upon any other sort of consumable commodities。 In general
there is not； perhaps； any one article of expense or consumption
by which the liberality or narrowness of a man's whole expense
can be better judged of than by his house…rent。 A proportional
tax upon this particular article of expense might； perhaps；
produce a more considerable revenue than any which has hitherto
been drawn from it in any part of Europe。 If the tax indeed was
very high； the greater part of people would endeavour to evade
it； as much as they could； by contenting themselves with smaller
houses； and by turning the greater part of their expense into
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 i