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COXE's TRAVELS IN DENMARK.

3 IC

penfions, and perquifites, on marriages*, land-tax, excife, quit-rents of the royal de-mefnes, licences of public-houfes, privilege of diftilling fpirits, for hunting and {hootingin the royal manors, leafes on farms and faw-mills, profits of the mines, ftamped paper,duty on fnuff, on cards, &c. &c.

Revenues.

Land-tax - - - » » £.800,coo

Sound duties f ... . - 100,000

Poll-tax and other taxes - - - - 300,000

Extraordinary contributions J 200,000

£.1,400,000

Expenditure in 1784.

Civil lift -

Army - - -

Navy

Payment of debtsPenfions -

Jointure of the Queen-dowagerIncome of Prince Frederice

£.400,000

400,000

200,000

200,000

160,000

16,000

8000

§£- i 5 3 8 4 ,000

* The tax on marriages, as I am informed, has been abolifhed fince my departure from Denmark ; a tax■which no wife legiflature would ever impofe ; and if impofed by inadvertence, would take the firfl opportu-nity of repealing, as highly detrimental to the real interefts of the community. This tax was as equitablylaid on in Denmark as fo injudicious an impoft was capable of being diftributed, the peafants and lower clafsof people being exempted.—“ La portion la plus nombreufe,” fays the author ofLes Lettres fur le Danne-marc, “ et la plus pauvre de la fociete, les payfans, les matelots, et les foldats, n’y font pas affujettis : maisfi le manage doit 6tre encourage par toutes les voies poffibles, a plus forte raifon merite-t-il d’etre libre detoute charge. Celle qui fi paye ici ell fi modique, qu’elle ne forme pas un grand obftacle a la population.”p. 165.

+ The importance of the Sound duties to the government of Denmark , may be inferred from the number'of vefTels which paffed the Sound in 1782:

Englifh

■-

-

-

1264

From Dantzic

-

•

Danilh

•

-

-

1634

Lubec

-

_

Swedifh

-

-

2121

Bremen -

Ruffian

-

-

•

158

Hamburgh

_

Dutch

•

•

16

Roftock

_

_

Portuguefe

-

.

38

Venice

Prufiian

-

-

-

1907

Auftrian Netherlands

-

-

8465

In 1800, nine thoufand and forty-eight veffelsentered the Sound ; and in fome years even twelve thou-Jand.

J Among the extraordinary contributions is the tax on honours and rank, laid in the following propor-tion :—Perfons of the firft rank pay annually 80 rix-dollar, or 161.; of the fecond 141.5 of the third 81. ;fourth 61. ; fifth 3I 4s. ; fixth 3I.; feventh 2I. 8s. ; eighth il. 12s.; and ninth il. 4s. All the places aiidpenfions are rated in the following proportion:—Penfions not lefa than 400 rix-dollars, or Sol. and up-wards, pay ten per cent. ; from 70I. to Sol. 8 per cent.; from 60I. to 70I. 7 per cent; from 50I. to 60I.5 per cent.; from 401..to 50I. 4 percent. ; from 30I. to4ol. 3 per cent.; and from 20I. to 30I. 2 per cent.

y Since this was written, the revenue and expenditure have beenfomewhat augmented, and the debt con-siderably decreafed.

The