784

THE NATU11E ANT) CAUSES OF

hood, and a moderate abatement of the tax might be grantedto him, in the same manner as in the Venetian territory; pro-vided the rent of the lands which he occupied did not ecxceda certain sum. It is'^of importance that the landlord shouldbe encouraged to cultivate a part of his own land. His ca-pital is generally greater than that of the tenant, and withless skill he can frequently raise a greater produce. Thelandlord can afford to try experiments, and is generally dis-posed to do so. His unsuccessful experiments occasion onlya moderate loss to himself. His successful ones contributeto the improvement and better cultivation of the whole coun-try. It might be of importance, however, that the abate-ment of the tax should encourage him to cultivate to a cer-tain extent only. If the landlords should, the greater partof them, be tempted to farm the whole of their own lands,the country (instead of sober and industrious tenants, whoare bound by their own interest to cultivate as well as theircapital and skill will allow them) would be fdled with idleand profligate bailiffs, whose abusive management wouldsoon degrade the cultivation, and reduce the annual produceof the land, to the diminution, not only of the revenue oftheir masters, but of the most important part of that of thewhole society.

Such a system of administration might, perhaps, free a taxof this kind from any degree of uncertainty which could oc-casion either oppression or inconveniency to the contributor;and might at the same time serve to introduce into the com-mon management of land such a plan or policy, as might con-tribute a good deal to the general improvement and good cul-tivation of the country.

The expense of levying a land-tax, which varied with everyvariation of the rent, would no doubt be somewhat greaterthan that of levying one which was always rated accordingto a fixed valuation. Some additional expense would neces-sarily be incurred both by the different register offices whichit would be proper to establish in the different districts of thecountry, and by the different valuations which might occa-sionally be made of the lands which the proprietor chose tooccupy himself. The expense of all this, however, might bevery moderate, and much below what is incurred in the levy-ing of many other taxes, which afford a very inconsiderablerevenue in comparison of what might easily be drawn froma tax of this kind.