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Updated: June 16, 2025
The canton of Underwald, in Switzerland, is frequently ravaged by storms and inundations, and it is thereby exposed to extraordinary expenses. Upon such occasions the people assemble, and every one is said to declare with the greatest frankness what he is worth, in order to be taxed accordingly.
The tax at Hamburg, and the still more moderate taxes of Underwald and Zurich, are meant, in the same manner, to be taxes, not upon the capital, but upon the interest or neat revenue of stock. That of Holland was meant to be a tax upon the capital. Taxes upon the Profit of particular Employments.
Having rested a few days at Chiavenna, I resumed my journey quite refreshed, continuing it through the country of the Grisons, and the two small cantons of Ury and Underwald, to the canton of Lucerne.
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