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the succession。 Testamentary donations； or legacies to
collaterals； are subject to the like duties。 Those from husband
to wife； or from wife to husband； to the fiftieth penny。 The
Luctuosa Hereditas； the mournful succession of ascendants to
descendants； to the twentieth penny only。 Direct successions； or
those of descendants to ascendants； pay no tax。 The death of a
father； to such of his children as live in the same house with
him； is seldom attended with any increase； and frequently with a
considerable diminution of revenue； by the loss of his industry；
of his office； or of some life…rent estate of which he may have
been in possession。 That tax would be cruel and oppressive which
aggravated their loss by taking from them any part of his
succession。 It may； however； sometimes be otherwise with those
children who； in the language of the Roman law； are said to be
emancipated； in that of the Scotch law； to be forisfamiliated；
that is； who have received their portion； have got families of
their own； and are supported by funds separate and independent of
those of their father。 Whatever part of his succession might come
to such children would be a real addition to their fortune； and
might therefore； perhaps； without more inconveniency than what
attends all duties of this kind； be liable to some tax。
The casualties of the feudal law were taxes upon the
transference of land； both from the dead to the living； and from
the living to the living。 In ancient times they constituted in
every part of Europe one of the principal branches of the revenue
of the crown。
The heir of every immediate vassal of the crown paid a
certain duty； generally a year's rent； upon receiving the
investiture of the estate。 If the heir was a minor； the whole
rents of the estate during the continuance of the minority
devolved to the superior without any other charge besides the
maintenance of the minor； and the payment of the widow's dower
when there happened to be a dowager upon the land。 When the minor
came to be of age； another tax； called Relief； was still due to
the superior； which generally amounted likewise to a year's rent。
A long minority； which in the present times so frequently
disburdens a great estate of all its incumbrances and restores
the family to their ancient splendour； could in those times have
no such effect。 The waste； and not the disincumbrance of the
estate； was the common effect of a long minority。
By the feudal law the vassal could not alienate without the
consent of his superior； who generally extorted a fine or
composition for granting it。 This fine； which was at first
arbitrary； came in many countries to be regulated at a certain
portion of the price of the land。 In some countries where the
greater part of the other feudal customs have gone into disuse；
this tax upon the alienation of land still continues to make a
very considerable branch of the revenue of the sovereign。 In the
canton of Berne it is so high as a sixth part of the price of 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 not
universal； and takes place only in certain districts。 But if any
person sells his land in order to remove out of the territory； he
pays ten per cent upon the whole price of the sale。 Taxes of the
same kind upon the sale either of all lands； or of lands held by
certain tenures； take place in many other countries； and make a
more or less considerable branch of the revenue of the sovereign。
Such transactions may be taxed indirectly by means either of
stamp…duties； or of duties upon registration； and those duties
either may or may not be proportioned to the value 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 transferred （an
eighteenpenny or half…crown stamp being sufficient upon a bond
for the largest sum of money） as according to the nature of the
deed。 The highest do not exceed six pounds 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 to the value of the subject。 There are in
Great Britain no duties on the registration of deeds or writings；
except the fees of the officers who keep the register； and these
are seldom more than a reasonable recompense for their labour。
The crown derives no revenue from them。
In Holland there are both stamp…duties and duties upon
registration； which in some cases are； and in some are not；
proportioned to the value of the property transferred。 All
testaments must be written upon stamped paper of which the price
is proportioned to the property disposed of； so that there are
stamps which cost from threepence； or three stivers a sheet； to
three hundred florins； equal to about twenty…seven pounds ten
shillings of our money。 If the stamp is of an inferior price to
what the testator ought to have made use of； his succession is
confiscated。 This is over and above all their other taxes on
succession。 Except bills of exchange； and some other mercantile
bills； all other deeds； bonds； and contracts are subject to a
stamp…duty。 This duty； however； does not rise in proportion to
the value of the subject。 All sales of land and of houses； and
all mortgages upon either； must be registered； and； upon
registration； pay a duty to the state of two and a half per cent
upon the amount of the price or of the mortgage。 This duty is
extended to the sale of all ships and vessels of more than two
tons burden； whether decked or undecked。 These； it seems； are
considered as a sort of houses upon the water。 The sale of
movables； when it is ordered by a court of justice； is subject to
the like duty of two and a half per cent。
In France there are both stamp…duties and duties upon
registration。 The former are considered as a branch of the aides
or excise； and in the provinces where those duties take place are
levied by the excise officers。 The latter are considered as a
branch of the domain of the crown； and are levied by a different
set of officers。
Those modes of taxation； by stamp…duties and by duties upon
registration； are of very modern invention。 In the course of
little more than a century； however； stamp…duties have； in
Europe； become almost universal； and duties upon registration
extremely common。 There is no art which one government sooner
learns of another than that of draining money from the pockets of
the people。
Taxes upon the transference of property from the dead to the
living fall finally as well as immediately upon the person to
whom the property is transferred。 Taxes upon the sale of land
fall altogether upon the seller。 The seller is almost always
under the necessity of selling； and must； therefore； take such a
price as he can get。 The buyer is scarce ever under the necessity
o