An Account of Denmark

9 Of the Revenue

76 CHAPTER IX Of the Revenue  The Revenue of the King of Denmark arises from three Heads: First, The Taxes and Impositions of his own Subjects: Secondly, Customs paid by Foreigners: Thirdly, Rents of his own Estate, Crown Lands, and Confiscations . Each of these shall be treated of apart. The Taxes paid by his own Subjects, are in some Cases fixed, and constant , in others arbitrary. When I distinguish between these two, it is not meant that the King’s Power is limited in any wise; but only that he chooses, in some Taxes, to follow Rules and Measures established by himself, in all others he varies often. Of the first sort are, First, The Customs , or Toll, for Import and Export: Secondly, The Excise, commonly called the Consumption; which is upon Tobacco, Wine, Salt, Grain, etc., and all Eatables and Drinkables brought into any Town of the King of Denmark’s Dominions to be spent. These are the great Taxes, and the last is severe enough. There are besides, of this kind, smaller Taxes; as that 3dly upon Marriages, where every couple Marrying, pay so much for the Licence, according to their quality; this is pretty high, and comes in some Cases to a good number of Rix Dollars for a Licence. 4thly, A Tax for marked Paper, whereon all Bonds, and Contracts, Copies of Judicial Pro- Chapter IX  77 ceedings, Grants, Passports, etc. must be written, otherwise they are invalid . And this is an uneasie Tax; there being of this kind of Paper, which amounts to several Rix Dollars a Sheet. Fifthly,Taxes for Brewing, Grinding , and other things, which shall be hereafter spoken of. But these, and such like, are certain; that is to say, every one knows how much he is to pay, according to an Ordnance at present in force; which however may be altered as the King pleases. Of the second sort are Impositions upon Land; which is reckoned, not by Acres, but Farms; viz. so much for every proportion of Land that will bear the sowing of a Tun of hard Corn. Wheat and Rye are called hard Corn, and according to the Fertility of the Land, Seasonableness of the Year, Ability of the Landlord, each Farm is taxed higher or lower; but seldom too low. Secondly, Poll-money, which is sometimes raised twice in a year, and is imposed according to the Substance of the Person taxed; which is guessed at, not fixed, as in other places, where all of a Rank pay equally. Thirdly, Fortification-Tax, or Money raised for, or upon pretence of making Fortifications for the Defence of the Kingdom, etc. Fourthly, Marriage-Tax, when a Daughter of Denmark is to be disposed of; whose Portion commonly is but 100,000 Crowns: but under this Name, occasion is taken to raise more. Fifthly, Trade-money, wherein every Trades man is taxed for the liberty of exercising his Trade, according to the Gain which it is computed he makes by it: and he is moreover obliged to quarter Soldiers. Sixthly, Ground-Rent for all Houses in Copenhagen, or any other Towns in Denmark; which are taxed by the King, when he pleases, according to the goodness of the House, the ability of the Possessor, or the greatness of the Sum he intends to levy at that time. In Holstein and Sleswick the Lands are taxed by Ploughs; each Plough paying so much a Month. To begin with those of the first sort, whereof the Rates are known and fixed; it would be convenient, in speaking of the Customs and Excise, to transcribe the whole Book of Rates, but I fear to be too tedious; however not to be wanting in any thing material, and to give a taste, whereby to guess at the rest; and measure Hercules by his Foot, some Particulars 78  An Account of Denmark shall be set down, whereof to make a right Judgment, a due regard must be had always, not only to the Plenty and Scarcity of Money in a Country , but also to the goodness of a Commodity. For instance, when I speak of a fat Ox, it must not be imagined that we mean such as are usual in our English Markets; but rather such as we see come from Wales or Scotland. And so of other things in the Consumption Tax. And a Rix Dollar, considering the...