230 AGRICULTURE ON THE RHIKE. 



peasant's mind throughout the year, and checks improve- 

 ment, which, it is feared, would only create a higher 

 rate. 



A fixed land-tax is, in a prosperous country, absorbed 

 in the profits realized, and is virtually redeemed by pur- 

 chase and inheritance. The Prussian government has 

 not raised the actual land-tax since 3 838, when M. 

 Hansemann gives the amount at 10,163,000 dollars. 

 The published budget for 1844 states the land-tax re- 

 ceipts to be 10,427,944 dollars, so that at least no aug- 

 mentation has taken place. The people have, however, 

 no guarantee that it will not be raised, as the crown 

 exercises an undisputed right of taxation, and in times of 

 State emergency it is only on this field that the govern- 

 ment can fall back. 



In the land-tax here stated, the county and parish 

 rates are included, on the plan of the "centimes ad- 

 ditionels " in France. The contribution raised in this 

 manner from the land is small in proportion to the great 

 objects obtained through its agency. But the circum- 

 stance of its being levied from the small landowners 

 makes it oppressive, and the government early found 

 that it could only be raised in this manner. There is 

 little doubt, therefore, that the land-tax in Prussia has 

 the same effect that it has in Bengal ; and in both 

 countries the individual energies of the people are 

 paralyzed by the encouragement of small holdings to the 

 detriment of all accumulation of capital. 



In the Duchy of Nassau a similar state of things pre- 

 vails. The land-tax is rather below the rate in Prussia, 

 but the principle of periodical revisions has been spoken 



