TilK WEALTH OF NATIONS.

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the estate, during tlie continuance of the minority, devolvedto the superior without any other charge, besides the main-tenance of the minor, and the payment of the widow’s dower,when there happened to be a dowager upon the land. Whenthe minor came to be of age, another tax, called Relief, wasstill due to the superior, which generally amounted likewise toa year’s rent. A long minority, which in the present times sofrequently disburdens a great estate of all its incumbrances,and restores the family to their ancientsplendour, could in thosetimes have no such effect.. The waste and not the disincum-brance of the estate, was the common elfect of a long minority.

By the feudal law the vassal could not alienate withoutconsent of his superior, who generally extorted a line orcomposition for granting it. This line, which was at first ar-bitrary, came in many countries to be regulated at a certainportion of the price of the land. In some countries, where thegreater part of the other feudal customs have gone into disuse,this tax upon the alienation of land still continues to make avery considerable branch of the revenue of the sovereign. Inthe canton of Berne it is so high as a sixth part of the priceof all noble fiefs; and a tenth part of that of all ignoble ones.*In the canton of Lucerne the tax upon the sale of lands is notuniversal, and takes place only in certain districts. But ifany person sell his land, in order to remove out of the terri-tory, he pays ten per cent, upon the whole price of the sale.'|'Taxes of the same kind upon the sale either of all lands, orol lands held by certain tenures, take place in many othercountries, and make a more or less considerable branch ofthe revenue of the sovereign.

Such transactions may be taxed indirectly, by means ei-ther of stamp duties, or of duties upon registration; andthose, duties either may or may not be proportioned to thevalue of the subject which is transferred.

In Great Britain the stamp-duties are higher or lower,not so much according to the value of the property trans-ferred (an eighteen penny or half-crown stamp being suffi-cient upon a bond for the largest sum of money) as accordingto the nature of the deed. The highest do not exceed sixpounds upon every sheet of paper, or skin of parchment •and these high duties fall chiefly upon grants from the crown*and upon certain law proceedings, without any regard tothe value of the subject. There are in Great Britain no

* Alcmoircs concernaiil les Droits, &c. tome i. p, 154. f