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imposed upon the twenty generalities called the Countries of
Elections amounts to 40；107；239 livres； 16 sous。 The proportion
in which this sum is assessed upon those different provinces
varies from year to year according to the reports which are made
to the king's council concerning the goodness or badness of the
crops； as well as other circumstances which may either increase
or diminish their respective abilities to pay。 Each generality it
divided into a certain number of elections； and the proportion in
which the sum imposed upon the whole generality is divided among
those different elections varies likewise from year to year
according to the reports made to the council concerning their
respective abilities。 It seems impossible that the council； with
the best intentions； can ever proportion with tolerable exactness
either of those two assessments to the real abilities of the
province or district upon which they are respectively laid。
Ignorance and misinformation must always； more or less； mislead
the most upright council。 The proportion which each parish ought
to support of what is assessed upon the whole election； and that
which each individual ought to support of what is assessed upon
his particular parish； are both in the same manner varied； from
year to year； according as circumstances are supposed to require。
These circumstances are judged of； in the one case； by the
officers of the election； in the other by those of the parish；
and both the one and the other are； more or less； under the
direction and influence of the intendant。 Not only ignorance and
misinformation； but friendship； party animosity； and private
resentment are said frequently to mislead such assessors。 No man
subject to such a tax； it is evident； can ever be certain； before
he is assessed； of what he is to pay。 He cannot even be certain
after he is assessed。 If any person has been taxed who ought to
have been exempted； or if any person has been taxed beyond his
proportion； though both must pay in the meantime； yet if they
complain； and make good their complaints； the whole parish is
reimposed next year in order to reimburse them。 If any of the
contributors become bankrupt or insolvent； the collector is
obliged to advance his tax； and the whole parish is reimposed
next year in order to reimburse the collector。 If the collector
himself should become bankrupt； the parish which elects him must
answer for his conduct to the receiver general of the election。
But； as it might be troublesome for the receiver to prosecute the
whole parish； he takes at his choice five or six of the richest
contributors and obliges them to make good what had been lost by
the insolvency of the collector。 The parish is afterwards
reimposed in order to reimburse those five or six。 Such
reimpositions are always over and above the taille of the
particular year in which they are laid on。
When a tax is imposed upon the profits of stock in a
particular branch of trade； the traders are all careful to bring
no more goods to market than what they can sell at a price
sufficient to reimburse them for advancing the tax。 Some of them
withdraw a part of their stocks from the trade； and the market is
more sparingly supplied than before。 The price of the goods
rises； and the final payment of the tax falls upon the consumer。
But when a tax is imposed upon the profits of stock employed in
agriculture； it is not the interest of the farmers to withdraw
any part of their stock from that employment。 Each farmer
occupies a certain quantity of land； for which hi pays rent。 For
the proper cultivation of this land a certain quantity of stock
is necessary； and by withdrawing any part of this necessary
quantity； the farmer is not likely to be more able to pay either
the rent or the tax。 In order to pay the tax； it can never be his
interest to diminish the quantity of his produce； nor
consequently to supply the market more sparingly than before。 The
tax； therefore； will never enable him to raise the price of his
produce so as to reimburse himself by throwing the final payment
upon the consumer。 The farmer； however； must have his reasonable
profit as well as every other dealer； otherwise he must give up
the trade。 After the imposition of a tax of this kind； he can get
this reasonable profit only by paying less rent to the landlord。
The more he is obliged to pay in the way of tax the less he can
afford to pay in the way of rent。 A tax of this kind imposed
during the currency of a lease may； no doubt； distress or ruin
the farmer。 Upon the renewal of the lease it must always fall
upon the landlord。
In the countries where the personal taille takes place； the
farmer is commonly assessed in proportion to the stock which he
appears to employ in cultivation。 He is； upon this account；
frequently afraid to have a good team of horses or oxen； but
endeavours to cultivate with the meanest and most wretched
instruments of husbandry that he can。 Such is his distrust in the
justice of his assessors that he counterfeits poverty； and wishes
to appear scarce able to pay anything for fear of being obliged
to pay too much。 By this miserable policy he does not； perhaps；
always consult his own interest in the most effectual manner； and
he probably loses more by the diminution of his produce than he
saves by that of his tax。 Though； in consequence of this wretched
cultivation； the market is； no doubt； somewhat worse supplied；
yet the small rise of price which may occasion； as it is not
likely even to indemnify the farmer for the diminution of his
produce； it is still less likely to enable him to pay more rent
to the landlord。 The public； the farmer； the landlord； all suffer
more or less by this degraded cultivation。 That the personal
taille tends； in many different ways； to discourage cultivation；
and consequently to dry up the principal source of the wealth of
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
manse