allowing　the　landlord；　before　he　began　his　improvement；　to
  ascertain；　in　conjunction　with　the　officers　of　revenue；　the
  actual　value　of　his　lands　according　to　the　equitable　arbitration
  of　a　certain　number　of　landlords　and　farmers　in　the　neighborhood；
  equally　chosen　by　both　parties；　and　by　rating　him　according　to
  this　valuation　for　such　a　number　of　years　as　might　be　fully
  sufficient　for　his　complete　indemnification。　To　draw　the
  attention　of　the　sovereign　towards　the　improvement　of　the　land；
  from　a　regard　to　the　increase　of　his　own　revenue；　is　one　of　the
  principal　advantages　proposed　by　this　species　of　land…tax。　The
  term；　therefore；　allowed　for　the　indemnification　of　the　landlord
  ought　not　to　be　a　great　deal　longer　than　what　was　necessary　for
  that　purpose；　lest　the　remoteness　of　the　interest　should
  discourage　too　much　this　attention。　It　had　better；　however；　be
  somewhat　too　long　than　in　any　respect　too　short。　No　incitement　to
  the　attention　of　the　sovereign　can　ever　counterbalance　the
  smallest　discouragement　to　that　of　the　landlord。　The　attention　of
  the　sovereign　can　be　at　best　but　a　very　general　and　vague
  consideration　of　what　is　likely　to　contribute　to　the　better
  cultivation　of　the　greater　part　of　his　dominions。　The　attention
  of　the　landlord　is　a　particular　and　minute　consideration　of　what
  is　likely　to　be　the　most　advantageous　application　of　every　inch
  of　ground　upon　his　estate。　The　principal　attention　of　the
  sovereign　ought　to　be　to　encourage；　by　every　means　in　his　power；
  the　attention　both　of　the　landlord　and　of　the　farmer；　by　allowing
  both　to　pursue　their　own　interest　in　their　own　way　and　according
  to　their　own　judgment；　by　giving　to　both　the　most　perfect
  security　that　they　shall　enjoy　the　full　recompense　of　their　own
  industry；　and　by　procuring　to　both　the　most　extensive　market　for
  every　part　of　their　produce；　in　consequence　of　establishing　the
  easiest　and　safest　communications　both　by　land　and　by　water
  through　every　part　of　his　own　dominions　as　well　as　the　most
  unbounded　freedom　of　exportation　to　the　dominions　of　all　other
  princes。
  If　by　such　a　system　of　administration　a　tax　of　this　kind
  could　be　so　managed　as　to　give；　not　only　no　discouragement；　but；
  on　the　contrary；　some　encouragement　to　the　improvement　of　land；
  it　does　not　appear　likely　to　occasion　any　other　inconveniency　to
  the　landlord；　except　always　the　unavoidable　one　of　being　obliged
  to　pay　the　tax。
  In　all　the　variations　of　the　state　of　the　society；　in　the
  improvement　and　in　the　declension　of　agriculture；　in　all　the
  variations　in　the　value　of　silver；　and　in　all　those　in　the
  standard　of　the　coin；　a　tax　of　this　kind　would；　of　its　own　accord
  and　without　any　attention　of　government；　readily　suit　itself　to
  the　actual　situation　of　things；　and　would　be　equally　just　and
  equitable　in　all　those　different　changes。　It　would；　therefore；　be
  much　more　proper　to　be　established　as　a　perpetual　and　unalterable
  regulation；　or　as　what　is　called　a　fundamental　law　of　the
  commonwealth；　than　any　tax　which　was　always　to　be　levied
  according　to　a　certain　valuation。
  Some　states；　instead　of　the　simple　and　obvious　expedient　of
  a　register　of　leases；　have　had　recourse　to　the　laborious　and
  expensive　one　of　an　actual　survey　and　valuation　of　all　the　lands
  in　the　country。　They　have　suspected；　probably；　that　the　lessor
  and　lessee；　in　order　to　defraud　the　public　revenue；　might　combine
  to　conceal　the　real　terms　of　the　lease。　Domesday…Book　seems　to
  have　been　the　result　of　a　very　accurate　survey　of　this　kind。
  In　the　ancient　dominions　of　the　King　of　Prussia；　the
  land…tax　is　assessed　according　to　an　actual　survey　and　valuation；
  which　is　reviewed　and　altered　from　time　to　time。　According　to
  that　valuation；　the　lay　proprietors　pay　from　twenty　to
  twenty…five　per　cent　of　their　revenue。　Ecclesiastics　from　forty
  to　forty…five　per　cent。　The　survey　and　valuation　of　Silesia　was
  made　by　order　of　the　present　king；　it　is　said　with　great
  accuracy。　According　to　that　valuation；　the　lands　belonging　to　the
  Bishop　of　Breslaw　are　taxed　at　twenty…five　per　cent　of　their
  rent。　The　other　revenues　of　the　ecclesiastics　of　both　religions；
  at　fifty　per　cent。　The　commanderies　of　the　Teutonic　order；　and　of
  that　of　Malta；　at　forty　per　cent。　Lands　held　by　a　noble　tenure；
  at　thirty…eight　and　one…third　per　cent。　Lands　held　by　a　base
  tenure；　at　thirty…five　and　one…third　per　cent。
  The　survey　and　valuation　of　Bohemia　is　said　to　have　been　the
  work　of　more　than　a　hundred　years。　It　was　not　perfected　till
  after　the　peace　of　1748；　by　the　orders　of　the　present　empress
  queen。　The　survey　of　the　duchy　of　Milan；　which　was　begun　in　the
  time　of　Charles　VI；　was　not　perfected　till　after　1760。　It　is
  esteemed　one　of　the　most　accurate　that　has　ever　been　made。　The
  survey　of　Savoy　and　Piedmont　was　executed　under　the　orders　of　the
  late　King　of　Sardinia。
  In　the　dominions　of　the　King　of　Prussia　the　revenue　of　the
  church　is　taxed　much　higher　than　that　of　lay　proprietors。　The
  revenue　of　the　church　is；　the　greater　part　of　it；　a　burden　upon
  the　rent　of　land。　It　seldom　happens　that　any　part　of　it　is
  applied　towards　the　improvement　of　land；　or　is　so　employed　as　to
  contribute　in　any　respect　towards　increasing　the　revenue　of　the
  great　body　of　the　people。　His　Prussian　Majesty　had　probably；　upon
  that　account；　thought　it　reasonable　that　it　should　contribute　a
  good　deal　more　towards　relieving　the　exigencies　of　the　state。　In
  some　countries　the　lands　of　the　church　are　exempted　from　all
  taxes。　In　others　they　are　taxed　more　lightly　than　other　lands。　In
  the　duchy　of　Milan；　the　lands　which　the　church　possessed　before
  1575　are　rated　to　the　tax　at　a　third　only　of　their　value。
  In　Silesia；　lands　held　by　a　noble　tenure　are　taxed　three　per
  cent　higher　than　those　held　by　a　base　tenure。　The　honours　and
  privileges　of　different　kinds　annexed　to　the　former；　his　Prussian
  Majesty　had　probably　imagined；　would　sufficiently　compensate　to
  the　proprietor　a　small　aggravation　of　the　tax；　while　at　the　same
  time　the　humiliating　inferiority　of　the　latter　would　be　in　some
  measure　alleviated　by　being　taxed　somewhat　more　lightly。　In　other
  countries；　the　system　of　taxation；　instead　of　alleviating；
  aggravates　this　inequality。　In　the　dominions　of　the　King　of
  Sardinia；　and　in　those　provinces　of　France　which　are　subject　to
  what　is　called　the　real　or　predial　taille；　the　tax　falls
  altogether　upon　the　lands　held　by　a　base　tenure。　Those　held　by　a
  noble　one　are　exempted。
  A　land…tax　assessed　according　to　a　general　survey　and
  valuation；　how　equal　soever　it　may　be　at　first；　must；　in　the
  course　of　a　very　moderate　period　of　time；　become　unequal。　To
  prevent　its　becoming　so　would　require　the　continual　and　painful
  attention　of　government　to　all　the　variations　in　the　state　and
  produce　of　every　different　farm　in　the　country。　The　governments
  of　Prussia；　of　Bohemia；　of　Sardinia；　and　of　the　duchy　of　Milan
  actually　exert　an　attention　of　this　kind；　an　attention　so
  unsuitable　to　the　nature　of　government　that　it　is　not　likely　to
  be　of　long　continuance；　and　which；　if　it　is　continued；　will
  probably　in　the　long…run　occasion　much　more　trouble　and　vexation
  than　it　can　possibly　bring　relief　to　the　contributors。
  In　1666；　the　generality　of　Montauban　was　assessed　to　the
  real　or　predial　taille　according；　it　is　said；　to　a　very　exact
  survey　and　valuation。　By　1727；　this　assessment　had　become
  altogether　unequal。　In　order　to　remedy　this　inconveniency；
  government　has　found　no　better　expedient　than　to　impose　upon　the
  whole　generality　an　additional　tax　of　a　hundred　and　twenty
  thousand　livres。　This　additional　tax　is　rated　upon　all　the
  different　districts　subject　to　the　taille　according　to　the　old
  assessment。　But　it　is　levied　only　upon　those　which　in　the　actual
  state　of　things　are　by　that　assessment　undertaxed；　and　it　is
  applied　to　the　relief　of　those　which　by　the　same　assessment　are
  overtaxed。　Two　districts；　for　example；　one　of　which　ought　in　the
  actual　state　of　things　to　be　taxed　at　nine　hundred；　the　other　at
  eleven　hundred　livres；　are　by　the　old　assessment　both　taxed　at　a
  thousand　livres。　Both　these　districts　are　by　the　additional　tax
  rated　at　eleven　hundred　livres　each。　But　this　additional　tax　is
  levied　only　upon　the　district　undercharged；　and　it　is　applied
  altogether　to　the　relief　of　that　overcharged；　which　consequently
  pays　only　nine　hundred　livres。　The　government　neither　gains　nor
  loses　by　the　additional　tax；　which　is　applied　altogether　to
  remedy　the　inequalities　arising　from　the　old　assessment。　The
  application　is　pretty　much　regulated　according　to　the　discretion
  of　the　intendant　of　the　generality；　and　must；　therefore；　be　in　a
  great　measure　arbitrary。
  Taxes　which　are　proportioned；　not　to　the　Rent；　but　to　the
  Produce　of　Land
  Taxes　upon　the　produce　of　land　are　in　reality　taxes　upon　the
  rent；　and　though　they　may　be　originally　advanced　by　the　farmer；
  a