630 young’s TRAVELS IN FRANCE .

It mud be fufficiently apparent, that this cenjimenlo mud vary in every parifii in thedukedom ; it varies proportionably to the variation in the accuracy of the original va-luation, and to the improvements that have been made, and to many other circum-flances. As it is at prefent, the land-owners are well fatisfied, for the tax, though tooheavy, is certainly not enormous; and it gives an accuracy and fecurity to propertythat is of no flight value, as all mutations are made in reference to the parochial mapof the cenjimento. They very properly confider any alteration in it as a certain ftep tothe ruin of the Milanefe. It has been reported that the Emperor has entertainedthoughts of having a new valuation; but the confufion and mifchief that would flowfrom fuch a fcheme might go much farther than the court could imagine, and mightbe attended with unforeseen confequences. I11 thefe opinions they are certainly right;for of all the curfes that a country can experience, a variable land-tax is perhaps theheavieft.

Befide the direft land-tax of the cenjimento there is a capitation that is included in theroll, like the cuftom in England, of putting feveral taxes into one duplicate or aff ffment.On fifteen thoufand one hundred and feventy-three perticbe of land, at M rzzata, thereare three hundred and eighty-two heads payable, and one thoufand three hundredfouls. It may be calculated, that one hundred perticbe pay the capitation of three per-fons, or 221 livres.

Codogno .—The watered dairy lands, taken in general, fell here at 300 livres thepertica ; and lets, net rent, at 10 livres, the tenant paying all the taxes. The accountis thus :

Rent to landlord, - - - 10 livres of.

Water-tax for diflribution, - -10

Cenjimento to the prince and the community, 2 5

*3 5

The 1 livre we mud throw out, being local, and then 12 livres 5 f. pays a livres 5 f,which is i8 ; \° t per cent., or 3s. 8d. in the pound ; this is therefore doubly higher thanin the poor country of Mozzata •, one would fuppofe beforehand that the cafe would befo. The improvements in the Lodizan are not modern •, probably there are no otherbut fuch as are common to the whole dutchy, and which arife from the general profpe-rity of Europe , rather than from any local efforts in this difhricb; but in much poorercountries, the improvement of wafte fpots, and a hufbandry gradually better, are morelikely to have this effedt; the fact, however, is fo ; there was no fuch difference as this,when the cenjimento was laid, which fufficiently proves that the hufbandry of the poordiftrifts has advanced much more in thirty years, than that of the rich ones, whichonce well watered admitted of little more. We may remark, that even here the ac-counts which Meflis. de la Landeand Roland de la Plateriehave given, are grofs exag-gerations.

Treviglio .—Upon four hundred perticbe of land and fix houfes, the cenjimento amountsto 430 livres. Rent, 7, 9, and 12 livres the pertica, average 8 livres, or 3440 livres,about 12 per cent, or 2s. 4d. in the pound.

Upon the land-tax in general in the Milanefe, I lhould obferve, before I quit thatcountry, that in 1765 it was calculated * that the Dutchy of Milan contained fourteen

* Bilancio della Slato di Milam prefentato a S. E. Conte di Firmian, i2mo.

millions