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