happen to accumulate in the hands of a French farmer； the taille
is almost equal to a prohibition of its ever being employed upon
the land。 This tax； besides； is supposed to dishonour whoever is
subject to it； and to degrade him below； not only the rank of a
gentleman； but that of a burgher； and whoever rents the lands of
another becomes subject to it。 No gentleman； nor even any burgher
who has stock； will submit to this degradation。 This tax；
therefore； not only hinders the stock which accumulates upon the
land from being employed in its improvement； but drives away an
other stock from it。 The ancient tenths and fifteenths； so usual
in England in former times； seem； so far as they affected the
land； to have been taxes of the same nature with the taille。
Under all these discouragements； little improvement could be
expected from the occupiers of land。 That order of people； with
all the liberty and security which law can give； must always
improve under great disadvantages。 The farmer； compared with the
proprietor； is as a merchant who trades with borrowed money
compared with one who trades with his own。 The stock of both may
improve； but that of the one； with only equal good conduct； must
always improve more slowly than that of the other； on account of
the large share of the profits which is consumed by the interest
of the loan。 The lands cultivated by the farmer must； in the same
manner； with only equal good conduct； be improved more slowly
than those cultivated by the proprietor； on account of the large
share of the produce which is consumed in the rent； and which；
had the farmer been proprietor； he might have employed in the
further improvement of the land。 The station of a farmer besides
is； from the nature of things； inferior to that of a proprietor。
Through the greater part of Europe the yeomanry are regarded as
an inferior rank of people； even to the better sort of tradesmen
and mechanics； and in all parts of Europe to the great merchants
and master manufacturers。 It can seldom happen； therefore； that a
man of any considerable stock should quit the superior in order
to place himself in an inferior station。 Even in the present
state of Europe； therefore； little stock is likely to go from any
other profession to the improvement of land in the way of
farming。 More does perhaps in Great Britain than in any other
country； though even there the great stocks which are； in some
places； employed in farming have generally been acquired by
farming； the trade； perhaps； in which of all others stock is
commonly acquired most slowly。 After small proprietors； however；
rich and great farmers are； in every country； the principal
improvers。 There are more such perhaps in England than in any
other European monarchy。 In the republican governments of Holland
and of Berne in Switzerland； the farmers are said to be not
inferior to those of England。
The ancient policy of Europe was； over and above all this；
unfavourable to the improvement and cultivation of land； whether
carried on by the proprietor or by the farmer； first； by the
general prohibition of the exportation of corn without a special
licence； which seems to have been a very universal regulation；
and secondly； by the restraints which were laid upon the inland
commerce； not only of corn； but of almost every other part of the
produce of the farm by the absurd laws against engrossers；
regrators； and forestallers； and by the privileges of fairs and
markets。 It has already been observed in what manner the
prohibition of the exportation of corn； together with some
encouragement given to the importation of foreign corn；
obstructed the cultivation of ancient Italy； naturally the most
fertile country in Europe； and at that time the seat of the
greatest empire in the world。 To what degree such restraints upon
the inland commerce of this commodity； joined to the general
prohibition of exportation； must have discouraged the cultivation
of countries less fertile and less favourably circumstanced； it
is not perhaps very easy to imagine。
CHAPTER III
Of the Rise and Progress of Cities and Towns after the Fall of
the Roman Empire
THE inhabitants of cities and towns were； after the fall of
the Roman empire； not more favoured than those of the country。
They consisted； indeed； of a very different order of people from
the first inhabitants of the ancient republics of Greece and
Italy。 These last were composed chiefly of the proprietors of
lands； among whom the public territory was originally divided；
and who found it convenient to build their houses in the
neighbourhood of one another； and to surround them with a wall；
for the sake of common defence。 After the fall of the Roman
empire； on the contrary； the proprietors of land seem generally
to have lived in fortified castles on their own estates； and in
the midst of their own tenants and dependants。 The towns were
chiefly inhabited by tradesmen and mechanics； who seem in those
days to have been of servile； or very nearly of servile
condition。 The privileges which we find granted by ancient
charters to the inhabitants of some of the principal towns in
Europe sufficiently show what they were before those grants。 The
people to whom it is granted as a privilege that they might give
away their own daughters in marriage without the consent of their
lord； that upon their death their own children； and not their
lord； should succeed to their goods； and that they might dispose
of their own effects by will； must； before those grants； have
been either altogether or very nearly in the same state of
villanage with the occupiers of land in the country。
They seem； indeed； to have been a very poor； mean set of
people； who used to travel about with their goods from place to
place； and from fair to fair； like the hawkers and pedlars of the
present times。 In all the different countries of Europe then； in
the same manner as in several of the Tartar governments of Asia
at present； taxes used to be levied upon the persons and goods of
travellers when they passed through certain manors； when they
went over certain bridges； when they carried about their goods
from place to place in a fair； when they erected in it a booth or
stall to sell them in。 These different taxes were known in
England by the names of passage； pontage； lastage； and stallage。
Sometimes the king； sometimes a great lord； who had； it seems；
upon some occasions； authority to do this； would grant to
particular traders； to such particularly as lived in their own
demesnes； a general exemption from such taxes。 Such traders；
though in other respects of servile； or very nearly of servile
condition； were upon this account called free…traders。 They in
return usually paid to their protector a sort of annual poll…tax。
In those days protection was seldom granted without a valuable
consideration； and this tax might； perhaps； be considered as
compensation for what their patrons might lose by their exemption
from other taxes。 At first； both those poll…taxes and those
exemptions seem to have been altogether personal； and to have
affected only particular individuals during either their lives or
the pleasure of their protectors。 In the very imperfect accounts
which have been published from Domesday Book of several of the
towns of England； mention is frequently made sometimes of the tax
which particular burghers paid； each of them； either to the king
or to some other great lord for this sort of protection； and
sometimes of the general amount only of all those taxes。
But how servile soever may have been originally the
condition of the inhabitants of the towns； it appears evidently
that they arrived at liberty and independency much earlier than
the occupiers of land in the country。 That part of the king's
revenue which arose from such poll…taxes in any particular town
used commonly to be let in farm during a term of years for a rent
certain； sometimes to the sheriff of the county； and sometimes to
other persons。 The burghers themselves frequently got credit
enough to be admitted to farm the revenues of this sort which
arose out of their own town； they becoming jointly and severally
answerable for the whole rent。 To let a farm in this manner was
quite agreeable to the usual economy of； I believe； the
sovereigns of all the different countries of Europe； who used
frequently to let whole manors to all the tenants of those
manors； they becoming jointly and severally answerable for the
whole rent； but in return being allowed to collect it in their
own way； and to pay it into the king's exchequer by the hands of
their own bailiff； and being thus altogether freed from the
insolence of the king's officers… a circumstance in those days
regarded as of the greatest importance。
At first the farm of the town was probably let to the
burghers； in the same manner as it had been to other farmers； for
a term of years only。 In process of time； however； it seems to
have become the general practice to grant it to the