b o o k Poland, "by the late difmemberment, loft nearly half of
— —'her annual income; namely, that part arifing from the fta-
rofties now occupied by the partitioning powers, from the
duties * upon merchandize fent down the Viftula to Dantzic,
and particularly from the profits o f the fait mines in Auftrian
Poland. Thefe of Wielitika + alone amounted to 3,500,000
Poliih florins, or .£97,222 fterling, which was nearly equal
to a fourth part of the government revenues before the partition.
In order to fupply this deficiency, it became neceffary to
new-model and increafe the taxes. Accordingly, in the diet
of 1 7 7 5 , a few of the old taxes were aboliihed, fome were
augmented, and others were added, fo as to make the neat
revenues as high as they were before the difmemberment.
The principal taxes are as follow :
Poll tax of the Jews. Each Jew, both male and female,
infants and adults, pays three Poliih florins, or about is . 8d.
per annum; this impofition, which is of very old Handing,
was augmented in 17 7 5 a florin per head.
A fourth of the ftarofties. Thefe are the great fiefs of
the crown, in the king’s gift, holden by the poffeflbrs during
life. The ftaroft enjoys, befide large eftates in land, territorial
jurifdiCtion ; the fourth of his revenues arifing from
the land is paid into the treafury of the republic. By the
late change of government thefe ftarofties, after the demife
of the perfons now enjoying them, and of thofe who have
the reverfion, are to revert to the public, and their whole
amount to be appropriated to the expences of government J.
Excife of beer, mead, and fpirituous liquors diftilled from
corn. This article muft not be inconfiderable, coniidering
* The greateft part o f thefe duties are | See the account o f the Permanent
now paid to the king o f Pruffia. Council, p. 6c,
f See Book I I . Chapter II.
the
the quantity of corn grown in Poland, which, for want o f c^ -pexternal
commerce, cannot be exported, and the propenfity <— , <
of the people to fpirituous liquors.
Monopoly of Tobacco. Different Duties upon Importation
and Exportation. Formerly all the nobles were permitted
to import and export foreign goods and merchandize
free of duty, a privilege which effectually diminiihed, and
almoft abforbed, the profits of the tax in queftion. In 1 7 7 5
this right was aboliihed; and all imported and exported
commodities now pay duty without any diftinition. Con-
fidering the great quantity of foreign manufactures introduced
into Poland, and chiefly for the ufe of the nobility,
this alteration muft make a confiderable addition to the revenues
of government.
Tax upon Chimnies. Before the partition, this tax
exifted only in Lithuania; in 1 7 7 5 it was rendered general
and confiderably augmented; it is the mod profitable
of all the taxes, but lies very heavy upon the
common people and peafants. Each chimney is affeffed
in the following proportion. In palaces, or houfes of the
chief nobility, at 16 Poliih florins per ann. — about
8-j. i\ d .; houfes of the principal merchants in Warfaw
at 15 = is . 7d.; other brick houfes from 10 to 14 =
from 5s. 7-d. to 7j. ; wooden houfes from 6 to
8 = from 31. 4d. to 4s. 6\d. ; beft houfes in other large
towns 12 = 6s. 8d. ; in the fmall towns and villages from 6
to 8 = 3^. 4d. to 4s. 6\d.; peafants cottages from 5 to 7 =
is . 91 d. to 4J-. The peafants pay no other tax to government
; and indeed, coniidering their poverty, and the op-
preflion of their lords and great nobility, this addition is
more than they can well fupport.
Al l .