Adam Smith：The Wealth of Nations, Book V, Chapter II, Paragraph 1927

Taxes upon the produce of land are, in reality, taxes upon the rent; and though they may be originally advanced by the farmer, are finally paid by the landlord. When a certain portion of the produce is to be paid away for a tax, the farmer computes as well as he can, what the value of this portion is, one year with another, likely to amount to, and he makes a proportionable abatement in the rent which he agrees to pay to the landlord. There is no farmer who does not compute beforehand what the church tythe, which is a land tax of this kind, is, one year with another, likely to amount to.

Source： https://www.gutenberg.org/ebooks/3300
Locator：Book V, Chapter II, paragraph 1927 · Verified：2026-10-19 · Verification：Exact match

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