第 48 节
作者:嘟嘟      更新:2021-04-30 16:07      字数:9322
  canton of Berne it is so high as a sixth part of the price of all
  noble fiefs; and a tenth part of that of all ignoble ones。 In the
  canton of Lucerne the tax upon the sale of lands is not
  universal; and takes place only in certain districts。 But if any
  person sells his land in order to remove out of the territory; he
  pays ten per cent upon the whole price of the sale。 Taxes of the
  same kind upon the sale either of all lands; or of lands held by
  certain tenures; take place in many other countries; and make a
  more or less considerable branch of the revenue of the sovereign。
  Such transactions may be taxed indirectly by means either of
  stamp…duties; or of duties upon registration; and those duties
  either may or may not be proportioned to the value of the subject
  which is transferred。
  In Great Britain the stamp…duties are higher or lower; not
  so much according to the value of the property transferred (an
  eighteenpenny or half…crown stamp being sufficient upon a bond
  for the largest sum of money) as according to the nature of the
  deed。 The highest do not exceed six pounds upon every sheet of
  paper or skin of parchment; and these high duties fall chiefly
  upon grants from the crown; and upon certain law proceedings;
  without any regard to the value of the subject。 There are in
  Great Britain no duties on the registration of deeds or writings;
  except the fees of the officers who keep the register; and these
  are seldom more than a reasonable recompense for their labour。
  The crown derives no revenue from them。
  In Holland there are both stamp…duties and duties upon
  registration; which in some cases are; and in some are not;
  proportioned to the value of the property transferred。 All
  testaments must be written upon stamped paper of which the price
  is proportioned to the property disposed of; so that there are
  stamps which cost from threepence; or three stivers a sheet; to
  three hundred florins; equal to about twenty…seven pounds ten
  shillings of our money。 If the stamp is of an inferior price to
  what the testator ought to have made use of; his succession is
  confiscated。 This is over and above all their other taxes on
  succession。 Except bills of exchange; and some other mercantile
  bills; all other deeds; bonds; and contracts are subject to a
  stamp…duty。 This duty; however; does not rise in proportion to
  the value of the subject。 All sales of land and of houses; and
  all mortgages upon either; must be registered; and; upon
  registration; pay a duty to the state of two and a half per cent
  upon the amount of the price or of the mortgage。 This duty is
  extended to the sale of all ships and vessels of more than two
  tons burden; whether decked or undecked。 These; it seems; are
  considered as a sort of houses upon the water。 The sale of
  movables; when it is ordered by a court of justice; is subject to
  the like duty of two and a half per cent。
  In France there are both stamp…duties and duties upon
  registration。 The former are considered as a branch of the aides
  or excise; and in the provinces where those duties take place are
  levied by the excise officers。 The latter are considered as a
  branch of the domain of the crown; and are levied by a different
  set of officers。
  Those modes of taxation; by stamp…duties and by duties upon
  registration; are of very modern invention。 In the course of
  little more than a century; however; stamp…duties have; in
  Europe; become almost universal; and duties upon registration
  extremely common。 There is no art which one government sooner
  learns of another than that of draining money from the pockets of
  the people。
  Taxes upon the transference of property from the dead to the
  living fall finally as well as immediately upon the person to
  whom the property is transferred。 Taxes upon the sale of land
  fall altogether upon the seller。 The seller is almost always
  under the necessity of selling; and must; therefore; take such a
  price as he can get。 The buyer is scarce ever under the necessity
  of buying; and will; therefore; only give such a price as he
  likes。 He considers what the land will cost him in tax and price
  together。 The more he is obliged to pay in the way of tax; the
  less he will be disposed to give in the way of price。 Such taxes;
  therefore; fall almost always upon a necessitous person; and
  must; therefore; be frequently very cruel and oppressive。 Taxes
  upon the sale of new…built houses; where the building is sold
  without the ground; fall generally upon the buyer; because the
  builder must generally have his profit; otherwise he must give up
  the trade。 If he advances the tax; therefore; the buyer must
  generally repay it to him。 Taxes upon the sale of old houses; for
  the same reason as those upon the sale of land; fall generally
  upon the seller; whom in most cases either conveniency or
  necessity obliges to sell。 The number of new…built houses that
  are annually brought to market is more or less regulated by the
  demand。 Unless the demand is such as to afford the builder his
  profit; after paying all expenses; he will build no more houses。
  The number of old houses which happen at any time to come to
  market is regulated by accidents of which the greater part have
  no relation to the demand。 Two or three great bankruptcies in a
  mercantile town will bring many houses to sale which must be sold
  for what can be got for them。 Taxes upon the sale of ground…rents
  fall altogether upon the seller; for the same reason as those
  upon the sale of land。 Stamp…duties; and duties upon the
  registration of bonds and contracts for borrowed money; fall
  altogether upon the borrower; and; in fact; are always paid by
  him。 Duties of the same kind upon law proceedings fall upon the
  suitors。 They reduce to both the capital value of the subject in
  dispute。 The more it costs to acquire any property; the less must
  be the net value of it when acquired。
  All taxes upon the transference of property of every kind;
  so far as they diminish the capital value of that property; tend
  to diminish the funds destined for the maintenance of productive
  labour。 They are all more or less unthrifty taxes that increase
  the revenue of the sovereign; which seldom maintains any but
  unproductive labourers; at the expense of the capital of the
  people; which maintains none but productive。
  Such taxes; even when they are proportioned to the value of
  the property transferred; are still unequal; the frequency of
  transference not being always equal in property of equal value。
  When they are not proportioned to this value; which is the case
  with the greater part of the stamp…duties and duties of
  registration; they are still more so。 They are in no respect
  arbitrary; but are or may be in all cases perfectly clear and
  certain。 Though they sometimes fall upon the person who is not
  very able to pay; the time of payment is in most cases
  sufficiently convenient for him。 When the payment becomes due; he
  must in most cases have the money to pay。 They are levied at very
  little expense; and in general subject the contributors to no
  other inconveniency besides always the unavoidable one of paying
  the tax。
  In France the stamp…duties are not much complained of。 Those
  of registration; which they call the Controle; are。 They give
  occasion; it is pretended; to much extortion in the officers of
  the farmers…general who collect the tax; which is in a great
  measure arbitrary and uncertain。 In the greater part of the
  libels which have been written against the present system of
  finances in France the abuses of the Controle make a principal
  article。 Uncertainty; however; does not seem to be necessarily
  inherent in the nature of such taxes。 If the popular complaints
  are well founded; the abuse must arise; not so much from the
  nature of the tax as from the want of precision and distinctness
  in the words of the edicts or laws which impose it。
  The registration of mortgages; and in general of all rights
  upon immovable property; as it gives great security both to
  creditors and purchasers; is extremely advantageous to the
  public。 That of the greater part of deeds of other kinds is
  frequently inconvenient and even dangerous to individuals;
  without any advantage to the public。 All registers which; it is
  acknowledged; ought to be kept secret; ought certainly never to
  exist。 The credit of individuals ought certainly never to depend
  upon so very slender a security as the probity and religion of
  the inferior officers of revenue。 But where the fees of
  registration have been made a source of revenue to the sovereign;
  register offices have commonly been multiplied without end; both
  for the deeds which ought to be registered; and for those which
  ought not。 In France there are several different sorts of secret
  registers。 This abuse; though not perhaps a necessary; it must be
  acknowledged; is a very natural effect of such taxes。
  Such stamp…duties as those in Englan