226
Agkicultuke on the Rhine.
the class-tax, levied on adult males of all ranks, in rates
fixed by their wealth, yielded 7,188,107 dollars. As
this last may be considered a general property-tax, the
direct taxes in Prussia amounted in 1844 to 19,000,000
dollars, or 3,000,000Z. sterling ; being more than one-
fourth of the whole revenue of 70,000,000 dollars. The
Royal forests and domains contribute 9,000,000 dollars
to the revenue of the state, on which there is a perpetual
rent-charge of 2,573,000 dollars (400,000Z.) for the
civil list. This sum is no other than an absorption of
rents that are drawn from the land for the benefit of the
revenue—a payment in kind which it might be difficult
to obtain in another shape.
We happen to be well informed concerning both the
amount of the land-tax in the Rhenish province of
Prussia, and the basis upon which it is levied, from a
critical inquiry into the mode of levying, published some
years back by the late Burgomaster of Aix-la-Chapelle,
M. Hansemann. The actual measurement of the land
for the purpose of taxation was begun while the Rhenish
province on the left bank of the river was under French
sway. It has since been completed, and the rate divided
according to the statistical survey, or as it is called in
Germany, the cadaster (from κaτa and στεpeω oddly com-
bined), in which the supposed quality of the soil is regis-
tered, together with the divisions of property. The land
is classed according to this supposed quality at the time
the cadaster wras formed, about 20 to 15 years ago. Of
course no other standard could be taken than the value of
the produce which the average skill of the farmer at that
time could raise from each field assessed at an average
market price. Where parties were dissatisfied with the
AGRTCfLTUKE ON THE RHINE.
227
aw ard of the government commissions of arbitration were
deputed to inspect the land, and occasionally to repeat
the experiments on which the valuation was founded.
The result is thus stated by M. Hansemann. “ The
estimates made by the Prussian commissions raised the
land and house tax 20 per cent, above the valuation
assessed by the French authorities during the occupa-
tion. This resulted from the commissioners’ taking the
price of corn at too high a figure, while they under-
valued the cost of cultivation. The deduction of 25 per
cent, from the rental of a house for repairs is said to be
also too low an estimate. The rates now levied may be
seen in the table on the following page, which will serve
the traveller as a guide in his inquiries in Rhenish Prussia.
The district of Aix contains soils and situations of the
most varied and contrasting kinds, from the moun-
tainous declivities of Montjoie to the alluvial deposits
in some of the valleys. As the average of every parish in
the following table show s a different figure, it will testify
to the care bestowed on the valuations. The value of all
kinds of produce has, however, varied and considerably
augmented since the present rates were fixed, and the
farming processes have improved no less. The profits
accruing to the cultivator in 1828 are expressed by the
number of groschen (30 gros. = 1 shilling) and varies
from 24 or 27 groschen (2s. 2d,. to 2.s. 5f7.) per morgen,
or 3s. Gd. per English acre, to 119 groschen per morgen,
or 16s. 4d. per English acre, for arable land. This esti-
mate, besides assuming a very indifferent style of farm-
mg, deducts all the value of the peasant landowner’s
labour from the profit as a charge included in the cost
of cultivation. It may therefore be assumed as repre-