785
The discouragement which a variable land-tax of this kindmight give to the improvement of land, seems to be the mostimportant objection which can be made to it. The land-lord would certainly be less disposed to improve, when thesovereign, who contributed nothing to the expense, was toshare in the profit of the improvement. Even this objectionmight perhaps be obviated by allowing the landlord, beforehe began his improvement, to ascertain, in conjunction withthe officers of revenue, the actual value of his lands, accord-ing to the equitable arbitration of a certain number of land-lords and farmers in the neighbourhood, equally chosen byboth parties ; and by rating him according to this valuationfor such a number of years, as might be fully sufficient forhis complete indemnification. To draw the attention of thesovereign towards the improvement of the land, from a re-gard to the increase of his own revenue, is one of the princi-pal advantages proposed by this species of land-tax. Theterm, therefore, allowed for the indemnification of the land-lord, ought not to be a great deal longer than what was ne-cessary for that purpose; lest the remoteness of the interestshould discourage too much this atttention. It had better,however, be somewhat too long than in any respect too short.No incitement to the attention of the sovereign can ever coun-terbalance the smallest discouragement to that of the land-lord. The attention of the sovereign can be at best but avery general and vague consideration of what is likely tocontribute to the better cultivation of the greater part of hisdominions. The attention of the landlord is a particular andminute consideration of what is likely to be the most advan-tageous application of every inch of ground upon his estate.The principal attention of the sovereign ought to be to en-courage, by every means in his power, the attention both ofthe landlord and of the farmer; by allowing both to pursuetheir own interest in their own way, and according to theirown judgment; by giving to both the most perfect securitythat they shall enjoy the full recompense of their own indus-try ; and by procuring to both the most extensive market torevery part of their produce, in consequence ot establishingthe easiest and safest communications both by land and bywater, through every part of his own dominions, as well asthe most unbounded freedom of exportation to tbe dominions°fall other princes.
If by such a system of administration a tax of this kind