The name is absent



238


AGRICULTURE ON THE RHINE.

Besides the land-tax there are, in Prussia, some produce-
taxes that press on the cultivation of the soil. One we
have noticed, that on tobacco. In Prussia tobacco grown
in portions of land exceeding six roods (about ⅛ acre) is
taxed at four different rates according to the soil. The first-
class soils pay about
ld., the second 7cZ., the third 6⅛cZ.,
and the fourth 6<7. per six roods, or from
11. 5s. to 11. per
acre. The immediate effect of this tax is to exclude
tobacco to a great extent from the rotations of the farmers
in Rhenish Prussia. In Baden, Hesse, and Rhenish
Bavaria, where no tax is incurred by its cultivation,
tobacco is extensively grown, and is found to be a very
profitable crop.

Wine is also taxed in Prussia, after fermentation, at
rates varying according to its quality, from 3.s∖
6d. to Qd.
per eimer (fifteen English gallons). For the sake of these
two duties, which bring in about 60,000Z. annually to the
Prussian exchequer, the whole principle of the ‘ Zoll-
verein ’ is set aside, and the free internal traffic between
the various States is constrained. Tobacco and wine
pay a differential duty on importation into Prussia from
the other German States that have not adopted the same
system of taxation. Large quantities of tobacco are an-
nually sent into Prussia from Baden and Bavaria. In the
greater number of German States there are taxes on the
transfer of land and houses, that would very much inter-
fere with the marketable value of land if the forms of
transfer were not otherwise easy, and the titles conse-
quently good and clear. The stamp paid in Prussia for
the contract of sale which, when registered, forms the
title-deed or conveyance, is one per cent, on the pur-
chase-money. In Nassau a tax of two per cent., besides

AGRICULTURE ON THE RHINE.

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.
&d. for
every ScheffeI of wheat, and of 3√. 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 other
towns.

In general, we may remark that the taxes raised di-
rectly from the land and its produce in Prussia, furnish
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 1,5 of a dollar, or 2⅜rf., 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. 4<√. 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



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