young’s TRAVELS IN FRANCE.
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it be the projeft of government, it is executed in a manner not at all analogous to fucba fyftem ; for there is hardly a tax to be met with in Europe , which is not to be foundin Tufcany. I was told, however, that the Grand Duke had formed an opinion, thaffuch a’fcheme would be beneficial if executed; but from his conduct, after a reign otwenty years, it is evident that his good fenfe convinced him that fuch a plan, whethergood or bad in theory, is abfolutely impracticable. He may have made it a fubjeCt ofconverfation• but he was abundantly too prudent to venture on fo dangerous, and whatwould prove fo mifchievous an experiment.
The Grand Duke gave to all the communities, the power of taxation for roads, bridges,public fchools, reparations of public buildings, falaries of fchool-malters, See. Amongthe long lift; of taxes, however, there are no excifes on manufactures, fuch as leather,paper, &c.
The whole revenue of the Grand Duke may be eftimated at one million of feudi ,(5s. 8d. each,) paid by about a million of fouls, fpread over a thoufand fquare miles ofterritory, or 283,3331.: this is the received opinion at Florence; but there are reafonsfor believing it under the truth, and that, if every kind of revenue whatever were fairlybrought to account, it would amount to 4oo,oocl. a year. At this fum the Tufcansmull be confidered amongfl: the lighted; taxed people in Europe ; for they pay but 8s.a head. The people of England pay fix times as much.
Modena.— The common calculation in the Modenefe is, that all taxes whatever equalcne-fifth of the grofs produce of the land ; as the duties are various, fuch calculationsmuff neceffarily be liable to a good deal of error. In the cenjimento or cadajire of theDutchy, efcates are valued at the half of their real worth, and the tax is laid at 1 percent, annual payment of their fee fimple ; this amounts to 6s. in the pound land-tax;but it may be fuppofed that the real payment does not amount to any thing fo enormousas this. It appears by the cenjimento , that in the plain there are fixty-feven thoufandthree hundred and feventy-eight pieces of land, and feven hundred and thirty-eightthoufand eight hundred and nine biolca. The total revenue of Modena at prefentamounts to 300,000 zeccbini, (142,0001.) 200,000 of which go to the Duke ’s trea-fure, and 100,000 for rivers, roads, bridges, communities, Sec. Among the taxes,many are heavy, and complained of; befide the land-tax above-mentioned, the generalfarms amount to 55,000 zeccbini : all corn mull be ground at the Duke ’s mills, and 3pauls paid for each fack of three hundred pounds, of twelve ounces. There is a gabelleon fait; it fells white at 22 bol. the pound ; black 8 bol. Snuff is 1 paul the pound.They have ftamped paper for many tranfaclions. Every horfe pays 20 bol. each ox,10 bol. Sheep and hogs, 4 bol.: and if any perfon be abfent from the ftate for the termof a year, he pays an abfentee tax. Entrees are paid by every thing that comes into thecity ; a load of wood, 20 bol. ; a fack of v'heat, 3 bol. ; a load of hay, 20 bol. ; of fag-gots, ao bol. All meat, 4. bol. the pound. Wine, 14 livresthemeafure, of twelve poids,each twenty-five pounds, of twelve ounces. Coffee, 4 p ai ‘I P er pound. The fale, &c.of land, pays 5 per cent.
Parma. —The revenues of this dukedom are two-thirds of thofe of Modena , Theland-tax is 50/. the biolca (about qd. an acre). The peafants pay a capitation ; thisvaries if they are enrolled or not as foldiers, A man pays 18 livres (each 2|d.) perannum, if not a foldier, but 3I livres or 4 livres if enrolled. A woman, not the wifeof a foldier, 15 iivres. Tnefe foldiers, or rather militia-men, pay alfo 24 f. a month, asan exemption from fervice. He is enrolled for twenty five years, after which he hasthe fame advantage. He pays alfo but half for his fait, 6 f. only the pound ; others idf.A metayer, who is a foldier, pays all forts of taxes, about 60 livres.
Sect.