little burdensome to the people. The following short review of some of the principal taxes which have taken place in different ages and countries will show that the endeavours of all nations have not in this respect been equally successful.

Article I: Taxes upon Rent. Taxes upon the Rent of Land

A tax upon the rent of land may either every district being valued at a certain rent, be imposed according to a certain canon, which valuation is not afterwards to be altered, or it may be imposed in such a manner as to vary with every variation in the real rent of the land, and to rise or fall with the improvement or declension of its cultivation.

A land-tax which, like that of Great Britain, is assessed upon each district according to a certain invariable