young's TRAVELS IN FRANCE . Clrj

Moazata. —The land-tax throughout the Milanefe is laid by a cadajlre, called herethe cenfnnento ; there was a map and an aclual furvey of every man’s property takenparochially, and a copy of the map left with the community of every parilh, It wasfinifhed in 1760, after forty years labour, under the Emprefs Maria Therefa. Thelands were all valued, and the tax laid at 26 deniers ; 1 f. 6 deniers per ecu, of the feefimple. There is at Milan itfelf, as well as in the accounts of travellers, rtrange contra*didlions and errors about this fax ; as foon as I arrived I was told, even by very fenfiblemen, that ft amounted to full fifty per cent, of the produce. Monf. de la Lande, inhis Voyage en Italie , tom. i. p. 291, fecond edition, fays, that it is one-third of the re-venue, or half th e produit net ; this is the conlufion of the economijles , with that jargonwhich feems to have enveloped the plaineft objedls in a milt; for one-third of the re-venue is not half the produit net . Monf. Roland de la Platerie afferts, that it exceedsthe half of the revenu net ; but all thefe accounts are grofs errors. The inftru&ion ofthe commiflaries originally, who valued the country, was to eftimate it below the truth ;of which thefe gentlemen feem to have known nothing. Nor do they take into theirconfideration the improvements which have been made in near thirty years; for thecenfnnento remains as it was, no alteration having been made in the valuation; whenthey talk therefore of fifty per cent., or a third, or any other proportion, they mull ofneceflity be incorredl, for no one knows the value of the whole dutchy at prefent; norcan tell whether the tax be the fifth or the tenth, or what real proportion it bears tothe income. When I found the fubjedt involved in fuch confufion by preceding tra-vellers, I faw clearly that the way to come at truth was to enquire in the country, andnot depend on the general afiertions fo common in great cities. At this place (Moz-zata), therefore, I analyzed the tax, and by gaining a clear comprehenfion of the value,rent, produce, and tax of one hundred pertiche, was enabled to acquire a fair notionof the fubjedl. Under the chapter of arable produtts, I have ftated that one hundredpertiche yield a grofs produce, in corn, -wine, and filk, of 1836 livres; of which theproprietor receives for his lhare 785 livres. This land would fell for 128 j- livres perpertica ; or 12,833 h vres f° r the hundred. Now this hundred pertiche, of fuch a rentand value, pays cenfnnento 1 $\f per pertica, or 77 livres. This tax is paid by the far-mer in the above-menti. ned divifion ; but if there were no tax, the landlord would re-ceive lb much more as his portion ; add therefore the tax, 77 livres, to his receipt,785 livres, and you have 862 livres for the fum which pays 77 livres ; which is 8§-§4>or 81 . 18s. per cent., or is. 9d. in the pound. So utterly miltaken are the people ofMilan, and the French travellers, when they talk of fifty per cent., and one-third, andone-half, th eproduit net and revenu net! And it is farther to be confidered, that onlyhalf this payment of 77 livres goes to the fovereign; for half is retained by the commu-nities for roads, bridges, and other parochial charges ; and in fome cafes, the partialfupport of curees is included. When this happens, the payment of is. 9d. in the poundis in lieu of our land-tax, tithe, and poor-rate; three articles, which in England amountto 8s. or ics. in the pound. But though the burthen is nothing, compared with thofewhich crufh us in England, yet is. gd. is too heavy a land-tax ; it is throwing too greata burthen upon the landed property, and leflening too much the profit which Ihouldarife from inverting capitals in it; tor it muft be remarked, that this proportion is thatof the improvements included; this is. 9d. might probably, twenty-five years ago, be3s. or 3s. 6d.: it is improvements which have lowered it to is. gd. at the prefent mo-ment ; thofe filent and gradual improvements, which take place from what may betermed external caufes, from the growing prolperity, and rife of prices in Europe ingeneral. Were 8f per cent, to be laid on new invertments,not one livre would be in-verted. Lands belonging to ecclefiaftics and hofpitals are exempted.

7 I*