Note (XXXIV.)—Page [76], line 14.
ANOTHER INSTANCE OF INEQUALITY OF ASSESSMENT IN THE CASE OF A GENERAL TAX.
It is well known that local rates were general: ‘which sums,’ say the orders in council authorising the levy of such rates, ‘shall be levied on all liable, exempt or non-exempt, privileged or non-privileged, without any exception, together with the poll-tax, or in the proportion of a mark to every franc payable as poll-tax.’
Observe that, as the tax-payer’s poll-tax, assessed according to the assessment for other taxes, was always higher in comparison than the poll-tax of the privileged class, inequality re-appeared even under the form which seemed most to exclude it.
Note (XXXV.)—Page [76], line 14.
ON THE SAME SUBJECT.
I find in a draft edict of 1764, the aim of which is to equalise taxation, all sorts of provisions, the object of which is to preserve exceptional advantages to the privileged classes, in the mode of levy: among these I find that all steps for the purpose of determining, in their case, the value of the assessable property, must be taken in their presence or that of their proxies.
Note (XXXVI.)—Page [76], line 27.