If you examine the question from this common sense
point of view, you will agree with me that taxation at the rate of 7s.
6,d. a head, is pretty heavy for the poor Romans.
But 7s. 6,d. a head is _not_ the rate at which they are taxed; nor
even double that amount. The Budget of Rome is L2,800,000, which is to
be assessed upon three million taxpayers.
Assessed, moreover, not according to the laws of reason, justice, and
humanity, but in such a manner that the heaviest burdens fall upon the
most useful, laborious, and interesting class of the nation, the small
proprietors.
And I do not allude here to the taxes paid directly to the State, and
admitted in the budget. Besides these, there are the provincial and
municipal charges, which, under the title of additional per-centage,
amount to more than double the direct taxes. The province of Bologna
pays L80,900 of property-tax, and L96,812 of provincial and municipal
charges, making together L177,712. This sum distributed over the whole
population of 370,107, brings the taxation to a fraction under 10s. a
head. But observe, that instead of being borne by the whole
population, it is borne by no more than 23,022 proprietors.
But mark a further injustice! It does not bear equally upon the
proprietors of the towns and those of the country. The former has a
great advantage over the latter. A town property in the province of
Bologna pays 2s. 3d. per cent., a country property of the same value
5s.
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