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Updated: July 20, 2025
In order to sweeten this proposal, he declared that the land-tax for the ensuing year should be reduced to one shilling in the pound. All the members of the country party were immediately in commotion. They expressed their surprise at the grossness of the imposition.
These were at first two per cent, of the land-tax of the house concerned, but afterwards they increased to five per cent. Thus an estate paying one hundred koku in the form of land-tax, had to pay a further five koku as buke-yaku, the latter proceeds being sent to Kyoto for the use of the shogun's household. The records show one payment of tansen which works out at fifty mon per tan.
It is an ancient and well-recognized principle in China, that every inch of soil belongs to the sovereign; consequently, all land is held on consideration of a land-tax payable to the emperor, and so long as this tax is forthcoming, the land in question is practically freehold, and can be passed by sale from hand to hand for a small conveyancing fee to the local authorities who stamp the deeds.
Deducting land-tax, opium, railways, irrigations, post-office, and suchlike remunerative services, the taxation is reduced to 2s. per head of population. If the European army in India be the backbone of our military sway, European administrators are, I believe, the backbone of our government.
Government was slow to believe them, and announced that nothing better could be expected than the adoption of a generous policy toward those landholders whom the loss of harvest had rendered unable to pay their land-tax. But very few indulgences were granted, and the tax was not diminished, but on the contrary was, in the month of April, 1770, increased by ten per cent for the following year.
Are the church lands to be sold to Jews and jobbers; or given to bribe new-invented municipal republics into a participation in sacrilege? Are all the taxes to be voted grievances, and the revenue reduced to a patriotic contribution, or patriotic presents? Are silver shoe-buckles to be substituted in the place of the land-tax and the malt-tax, for the support of the naval strength of this kingdom?
"A plague of your Jehosaphats!" cried Peter; "the greatest fault in our constitution is the provision made for the poor, except that perhaps made for some others. Sir, I have not an estate which doth not contribute almost as much again to the poor as to the land-tax; and I do assure you I expect to come myself to the parish in the end."
Hence Valons made a law that no tribute throughout the empire should be taken in money; and he laid a new land-tax upon Egypt, to the amount of a soldier's clothing for every thirty acres.
The trade must of consequence be ruined; and it is not to be supposed that the landed gentlemen would choose to save a shilling in the pound from the land-tax, by means of an expedient that would ruin the manufactures of his country, and decrease the value of his own fortune.
There is scarcely a necessary of life that you can eat, drink, wear, or enjoy, that is not there loaded with a tax; even the light from heaven is only permitted to shine into their dwellings by paying eighteen pence sterling per window annually; and the humblest drink of life, small beer, cannot there be purchased without a tax of nearly two coppers per gallon, besides a heavy tax upon the malt, and another on the hops before it is brewed, exclusive of a land-tax on the earth which produces them.
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