SOUTHERN AFRICA. 89 
There are, perhaps, few countries where property so fre- 
quently changes hands as at the Cape of Good Hope. Not 
only do estates go out of a family at the death of the parents, 
when they are sure to be sold in order to make a division of 
the property among the children, but there seems to be an 
universal propensity to buy, sell, and exchange. Of this the 
Government has taken the advantage, and imposed a duty 
of four per cent, on all immoveable property that is trans- 
ferred from one person to another. Two-thirds of the pro- 
perty, disposed of at the Cape, is by public auction, on which 
the vendue master charges two per cent., 1| per cent, for 
Government, and i per cent, for himself ; so that the duty 
on transferring an estate amounts to 6 per cent, upon the 
value. In fifteen sales, therefore, by adding the expence of 
stamps and writings. Government runs away with the whole 
capital ; and I have been informed, there are instances, with- 
in the memory of many persons, of estates being sold this 
number of times. I myself purchased a small estate that, 
within the last eight years, has changed hands six times ; 
paying thrice a duty to Government of 6 per cent., and 
thrice of 4 per cent., making a tax of 30 per cent, on the 
value of the property. It may be observed, that this rage 
for buying and selling makes the transfer and the public 
vendue duties two of the most productive branches of the 
public revenue. 
CONDITION OF THE INHABITANTS. 
If the condition of mankind was to be estimated entirely 
by the means that were furnished for supplying an abun- 
VOL. II. N 
