ABSTRACT
THE {btute makcs no fpecific mention of any other kind of property than thofe which are treated of in tho! foregoing ch;Jpters. But as it requires that the (cyeral inhabitants (hould be taxed according to the ability of the p::.rifh, it renders them liable to the extent of th;!t ability, however cOllltituted (1). The pecuniary funds, or ability of the inhabitants, when referred to their fources, arc diviliblc into three kinds: 1 fi, What arifes from real propelty. ld, ''''hat arifes from capital fiock, or as it is here caIlcd, perConal property·. And, 3d, The produce of
p~rfonal labour, or in other words, "what arifes from " the inge:1Uity of a man's head, or the work of hi;>. " hands (2)." The refolutions of the judges already cited, by deciding that the tax is uponthe perfon in refpet! of his real and perfonal property, excluded the produce of perfon:!I buuur, as a direct object of affefiillcnt. Their opinion feems to have been framed upon the fyfiem of taxation by fubfidy, which at that time was in ufe. A
(ub{j(~y being a tax not immediately impofed upon property,·but upon perfons in refpeCl of their efhtes (3) • • " which w:!s to be levied of every fubject of his lands OT " goods, after the rate of 4S' in the pounll for lands, and " 2s.and 8d.forgoods; and for aliens, for goods, double(4).
