AGRICULTURE ON THE RHIKE. 239 



a stamp of | per cent., is levied on transfers of land and 

 houses. Similar charges are made in Hesse, Baden, and 

 Bavaria. 



In Prussia there are several towns which still retain a 

 tax upon the grinding of flour, at the rate of Is. 6d. for 

 every scheffel of wheat, and of 3d. per scheffel for other 

 grain. This tax is equivalent to nearly 8s. per quarter 

 on wheat, and Is, 4d. on the quarter of rye. About one- 

 seventh of the towns of Prussia adopt this in lieu of an 

 income-tax, which has been introduced into the othtr 

 towns. 



In general, we may remark that the taxes raised di- 

 rectly from the land and its produce in Prussia, furnisli 

 one-half of that portion of the revenue derived from tax- 

 ation, and two-fifths of the whole revenue of the State. 

 Amongst these must also be included the tax upon all 

 malt used in brewing and distilling, although this tax 

 is not raised until the malt is put into the mash-tub. 

 Distillers then pay a duty of -^^ of a dollar, or 2id., for a 

 space equivalent to 20 quarts of mash room, from which 

 it is calculated that one quart of whiskey, of 50 per cent, 

 strength, can' be extracted. For brewing, malt is taxed 

 by weight, at 20 groschen, or 2s. per cwt., which is. 

 perhaps, equivalent to 6s. 4d. per quarter. The small 

 stills and breweries which we have mentioned as being 

 frequently attached to farms, pay only five-sixths of the 

 duty levied where distilling and brewing are independent 

 trades. Beer brewed in small quantities, and for domestic 

 consumption, is exempt from duty. 



All the rates of taxation that we have named are very 

 moderate where the system of cultivation is good, and 

 the size of farms admits of a sufficient profit being 



