TAILIEUCHUNG - an inquiry into the nature and causes of the wealth of nations phần 10

trong đó họ đã hành lể và Do đó, việc nghiên cứu ngôn ngữ Latin, từ khi bắt đầu, một phần thiết yếu của giáo dục đại học. Nó không phải như vậy với một trong tiếng Hy Lạp hoặc của ngôn ngữ tiếng Do Thái. Không thể sai lầm nghị định của nhà thờ đã đọc bản dịch tiếng Latinh của Kinh Thánh, | The Wealth of Nations Adam Smith heir was a minor the whole rents of the estate during the continuance of the minority devolved to the superior without any other charge besides the maintenance of the minor and the payment of the widow s dower when there happened to be a dowager upon the land. When the minor came to be of age another tax called Relief was still due to the superior which generally amounted likewise to a year s rent. A long minority which in the present times so frequently disburdens a great estate of all its incumbrances and restores the family to their ancient splendour could in those times have no such effect. The waste and not the disincumbrance of the estate was the common effect of a long minority. 1867 7 By the feudal law the vassal could not alienate without the consent of his superior who generally extorted a fine or composition for granting it. This fine which was at first arbitrary came in many countries to be regulated at a certain portion of the price of the land. In some countries where the greater part of the other feudal customs have gone into disuse this tax upon the alienation of land still continues to make a very considerable branch of the revenue of the sovereign. In the canton of Berne it is so high as a sixth part of the price of all noble fiefs and a tenth part of that of all ignoble ones16. In the canton of Lucerne the tax upon the sale of lands is not universal and takes place only in certain districts. But if any person sells his land in order to remove out of the territory he pays ten per cent upon the whole price of the sale17. Taxes of the same kind upon the sale either of all lands or of lands held by certain tenures take place in many other countries and make a more or less considerable branch of the revenue of the sovereign. 1868 8 Such transactions may be taxed indirectly by means either of stamp- duties or of duties upon registration and those duties either may or may not be proportioned to the value of the subject .

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