788

THE NATUKE AND CAUSES OF

not likely to be of long continuance, and which, if it is con-tinued, will probably in the long-run occasion much moretrouble and vexation than it can possibly bring relief to thecontributors.

In 1GGG, the generality of Montauban was assessed to thereal or predial taille, according, it is said, to a very exact sur-vey and valuation.* By 1727, this assessment had becomealtogether unequal. In order to remedy this inconveniency,government has found no better expedient than to imposeupon the whole generality an additional tax of a hundredand twenty thousand livres. This additional tax is ratedupon all the different districts subject to the taille accordingto the old assessment. But it is levied only upon those whichin the actual state of things are by that assessment under-taxed,and it is applied to the relief of those which by the same as-sessment are over-taxed. Two districts, for example, one ofwhich ought in the actual state of things to be taxed at ninehundred, the other at eleven hundred livres, are by the oldassessment both taxed at a thousand livres. Both these dis-tricts are by the additional tax rated at eleven hundred livreseach. But this additional tax is levied only upon the dis-trict under-charged, and it is applied altogether to the reliefof that over-charged, which consequently pays only ninehundred livres. The government neither gains nor loses bythe additional tax, which is applied altogether to remedy theinequalities arising from the old assessment. The applicationis pretty much regulated according to the discretion of the in-tendant of the generality, and must, therefore, be in a greatmeasure arbitrary.

Taxes which are proportioned, not to the Rent ,but to the Produce of Land.

Taxes upon the produce of land are in reality taxes uponthe rent; and though they may be originally advanced by thefarmer, are finally paid by the landlord. When a certain por-tion of the produce is to be paid away for a tax, the farmercomputes, as well as he can, what the value of this portionis, one year with another, likely to amount to, and he makesa proportionable abatement in the rent which he agrees to payto the landlord. There is no farmer who does not computebeforehand what the church tithe, which is a land-tax of thiskind, is, one year with another, likely to amount to.

• Mciuuircs conccmaut les Droits, &c.tome ii. p. 139, &c.