In pursuing this subject, I shall begin with the matter that first presents itself, that of lessening the burthen of taxes; and shall then add such matter and propositions, respecting the three countries of England, France, and America, as the present prospect of things appears to justify: I mean, an alliance of the three, for the purposes that will be mentioned in their proper place.
What has happened may happen again. By the statement before shown of the progress of taxation, it is seen that taxes have been lessened to a fourth part of what they had formerly been. Though the present circ.u.mstances do not admit of the same reduction, yet they admit of such a beginning, as may accomplish that end in less time than in the former case.
The amount of taxes for the year ending at Michaelmas 1788, was as follows: Land-tax L 1,950,000 Customs 3,789,274 Excise (including old and new malt) 6,751,727 Stamps 1,278,214 Miscellaneous taxes and incidents 1,803,755 ----------- L15,572,755 Since the year 1788, upwards of one million new taxes have been laid on, besides the produce of the lotteries; and as the taxes have in general been more productive since than before, the amount may be taken, in round numbers, at L17,000,000. (The expense of collection and the drawbacks, which together amount to nearly two millions, are paid out of the gross amount; and the above is the net sum paid into the exchequer). This sum of seventeen millions is applied to two different purposes; the one to pay the interest of the National Debt, the other to the current expenses of each year. About nine millions are appropriated to the former; and the remainder, being nearly eight millions, to the latter. As to the million, said to be applied to the reduction of the debt, it is so much like paying with one hand and taking out with the other, as not to merit much notice. It happened, fortunately for France, that she possessed national domains for paying off her debt, and thereby lessening her taxes; but as this is not the case with England, her reduction of taxes can only take place by reducing the current expenses, which may now be done to the amount of four or five millions annually, as will hereafter appear. When this is accomplished it will more than counter-balance the enormous charge of the American war; and the saving will be from the same source from whence the evil arose. As to the national debt, however heavy the interest may be in taxes, yet, as it serves to keep alive a capital useful to commerce, it balances by its effects a considerable part of its own weight; and as the quant.i.ty of gold and silver is, by some means or other, short of its proper proportion, being not more than twenty millions, whereas it should be sixty (foreign intrigue, foreign wars, foreign dominions, will in a great measure account for the deficiency), it would, besides the injustice, be bad policy to extinguish a capital that serves to supply that defect. But with respect to the current expense, whatever is saved therefrom is gain. The excess may serve to keep corruption alive, but it has no re-action on credit and commerce, like the interest of the debt.
It is now very probable that the English Government (I do not mean the nation) is unfriendly to the French Revolution. Whatever serves to expose the intrigue and lessen the influence of courts, by lessening taxation, will be unwelcome to those who feed upon the spoil. Whilst the clamour of French intrigue, arbitrary power, popery, and wooden shoes could be kept up, the nation was easily allured and alarmed into taxes. Those days are now past: deception, it is to be hoped, has reaped its last harvest, and better times are in prospect for both countries, and for the world.
Taking it for granted that an alliance may be formed between England, France, and America for the purposes hereafter to be mentioned, the national expenses of France and England may consequently be lessened. The same fleets and armies will no longer be necessary to either, and the reduction can be made ship for ship on each side. But to accomplish these objects the governments must necessarily be fitted to a common and correspondent principle. Confidence can never take place while an hostile disposition remains in either, or where mystery and secrecy on one side is opposed to candour and openness on the other.
These matters admitted, the national expenses might be put back, for the sake of a precedent, to what they were at some period when France and England were not enemies. This, consequently, must be prior to the Hanover succession, and also to the Revolution of 1688.*[32] The first instance that presents itself, antecedent to those dates, is in the very wasteful and profligate times of Charles the Second; at which time England and France acted as allies. If I have chosen a period of great extravagance, it will serve to show modern extravagance in a still worse light; especially as the pay of the navy, the army, and the revenue officers has not increased since that time.
The peace establishment was then as follows (see Sir John Sinclair"s History of the Revenue): Navy L 300,000 Army 212,000 Ordnance 40,000 Civil List 462,115 ------- L1,014,115 The parliament, however, settled the whole annual peace establishment at $1,200,000.*[33] If we go back to the time of Elizabeth the amount of all the taxes was but half a million, yet the nation sees nothing during that period that reproaches it with want of consequence.
All circ.u.mstances, then, taken together, arising from the French revolution, from the approaching harmony and reciprocal interest of the two nations, the abolition of the court intrigue on both sides, and the progress of knowledge in the science of government, the annual expenditure might be put back to one million and a half, viz.: Navy L 500,000 Army 500,000 Expenses of Government 500,000 ---------- L1,500,000 Even this sum is six times greater than the expenses of government are in America, yet the civil internal government in England (I mean that administered by means of quarter sessions, juries and a.s.size, and which, in fact, is nearly the whole, and performed by the nation), is less expense upon the revenue, than the same species and portion of government is in America.
It is time that nations should be rational, and not be governed like animals, for the pleasure of their riders. To read the history of kings, a man would be almost inclined to suppose that government consisted in stag-hunting, and that every nation paid a million a-year to a huntsman. Man ought to have pride, or shame enough to blush at being thus imposed upon, and when he feels his proper character he will. Upon all subjects of this nature, there is often pa.s.sing in the mind, a train of ideas he has not yet accustomed himself to encourage and communicate. Restrained by something that puts on the character of prudence, he acts the hypocrite upon himself as well as to others. It is, however, curious to observe how soon this spell can be dissolved. A single expression, boldly conceived and uttered, will sometimes put a whole company into their proper feelings: and whole nations are acted on in the same manner.
As to the offices of which any civil government may be composed, it matters but little by what names they are described. In the routine of business, as before observed, whether a man be styled a president, a king, an emperor, a senator, or anything else, it is impossible that any service he can perform, can merit from a nation more than ten thousand pounds a year; and as no man should be paid beyond his services, so every man of a proper heart will not accept more. Public money ought to be touched with the most scrupulous consciousness of honour. It is not the produce of riches only, but of the hard earnings of labour and poverty. It is drawn even from the bitterness of want and misery. Not a beggar pa.s.ses, or perishes in the streets, whose mite is not in that ma.s.s.
Were it possible that the Congress of America could be so lost to their duty, and to the interest of their const.i.tuents, as to offer General Washington, as president of America, a million a year, he would not, and he could not, accept it. His sense of honour is of another kind. It has cost England almost seventy millions sterling, to maintain a family imported from abroad, of very inferior capacity to thousands in the nation; and scarcely a year has pa.s.sed that has not produced some new mercenary application. Even the physicians" bills have been sent to the public to be paid. No wonder that jails are crowded, and taxes and poor-rates increased. Under such systems, nothing is to be looked for but what has already happened; and as to reformation, whenever it come, it must be from the nation, and not from the government.
To show that the sum of five hundred thousand pounds is more than sufficient to defray all the expenses of the government, exclusive of navies and armies, the following estimate is added, for any country, of the same extent as England.
In the first place, three hundred representatives fairly elected, are sufficient for all the purposes to which legislation can apply, and preferable to a larger number. They may be divided into two or three houses, or meet in one, as in France, or in any manner a const.i.tution shall direct.
As representation is always considered, in free countries, as the most honourable of all stations, the allowance made to it is merely to defray the expense which the representatives incur by that service, and not to it as an office.
If an allowance, at the rate of five hundred pounds per annum, be made to every representative, deducting for non-attendance, the expense, if the whole number attended for six months, each year, would be L 75,00 The official departments cannot reasonably exceed the following number, with the salaries annexed: Three offices at ten thousand pounds each L 30,000 Ten ditto, at five thousand pounds each 50,000 Twenty ditto, at two thousand pounds each 40,000 Forty ditto, at one thousand pounds each 40,000 Two hundred ditto, at five hundred pounds each 100,000 Three hundred ditto, at two hundred pounds each 60,000 Five hundred ditto, at one hundred pounds each 50,000 Seven hundred ditto, at seventy-five pounds each 52,500 -------- L497,500 If a nation choose, it can deduct four per cent. from all offices, and make one of twenty thousand per annum.
All revenue officers are paid out of the monies they collect, and therefore, are not in this estimation.
The foregoing is not offered as an exact detail of offices, but to show the number of rate of salaries which five hundred thousand pounds will support; and it will, on experience, be found impracticable to find business sufficient to justify even this expense. As to the manner in which office business is now performed, the Chiefs, in several offices, such as the post-office, and certain offices in the exchequer, etc., do little more than sign their names three or four times a year; and the whole duty is performed by under-clerks.
Taking, therefore, one million and a half as a sufficient peace establishment for all the honest purposes of government, which is three hundred thousand pounds more than the peace establishment in the profligate and prodigal times of Charles the Second (notwithstanding, as has been already observed, the pay and salaries of the army, navy, and revenue officers, continue the same as at that period), there will remain a surplus of upwards of six millions out of the present current expenses. The question then will be, how to dispose of this surplus.
Whoever has observed the manner in which trade and taxes twist themselves together, must be sensible of the impossibility of separating them suddenly.
First. Because the articles now on hand are already charged with the duty, and the reduction cannot take place on the present stock.
Secondly. Because, on all those articles on which the duty is charged in the gross, such as per barrel, hogshead, hundred weight, or ton, the abolition of the duty does not admit of being divided down so as fully to relieve the consumer, who purchases by the pint, or the pound. The last duty laid on strong beer and ale was three shillings per barrel, which, if taken off, would lessen the purchase only half a farthing per pint, and consequently, would not reach to practical relief.
This being the condition of a great part of the taxes, it will be necessary to look for such others as are free from this embarra.s.sment and where the relief will be direct and visible, and capable of immediate operation.
In the first place, then, the poor-rates are a direct tax which every house-keeper feels, and who knows also, to a farthing, the sum which he pays. The national amount of the whole of the poor-rates is not positively known, but can be procured. Sir John Sinclair, in his History of the Revenue has stated it at L2,100,587. A considerable part of which is expended in litigations, in which the poor, instead of being relieved, are tormented. The expense, however, is the same to the parish from whatever cause it arises.
In Birmingham, the amount of poor-rates is fourteen thousand pounds a year. This, though a large sum, is moderate, compared with the population. Birmingham is said to contain seventy thousand souls, and on a proportion of seventy thousand to fourteen thousand pounds poor-rates, the national amount of poor-rates, taking the population of England as seven millions, would be but one million four hundred thousand pounds. It is, therefore, most probable, that the population of Birmingham is over-rated. Fourteen thousand pounds is the proportion upon fifty thousand souls, taking two millions of poor-rates, as the national amount.
Be it, however, what it may, it is no other than the consequence of excessive burthen of taxes, for, at the time when the taxes were very low, the poor were able to maintain themselves; and there were no poor-rates.*[34] In the present state of things a labouring man, with a wife or two or three children, does not pay less than between seven and eight pounds a year in taxes. He is not sensible of this, because it is disguised to him in the articles which he buys, and he thinks only of their dearness; but as the taxes take from him, at least, a fourth part of his yearly earnings, he is consequently disabled from providing for a family, especially, if himself, or any of them, are afflicted with sickness.
The first step, therefore, of practical relief, would be to abolish the poor-rates entirely, and in lieu thereof, to make a remission of taxes to the poor of double the amount of the present poor-rates, viz., four millions annually out of the surplus taxes. By this measure, the poor would be benefited two millions, and the house-keepers two millions. This alone would be equal to a reduction of one hundred and twenty millions of the National Debt, and consequently equal to the whole expense of the American War.
It will then remain to be considered, which is the most effectual mode of distributing this remission of four millions.
It is easily seen, that the poor are generally composed of large families of children, and old people past their labour. If these two cla.s.ses are provided for, the remedy will so far reach to the full extent of the case, that what remains will be incidental, and, in a great measure, fall within the compa.s.s of benefit clubs, which, though of humble invention, merit to be ranked among the best of modern inst.i.tutions.
Admitting England to contain seven millions of souls; if one-fifth thereof are of that cla.s.s of poor which need support, the number will be one million four hundred thousand. Of this number, one hundred and forty thousand will be aged poor, as will be hereafter shown, and for which a distinct provision will be proposed.
There will then remain one million two hundred and sixty thousand which, at five souls to each family, amount to two hundred and fifty-two thousand families, rendered poor from the expense of children and the weight of taxes.
The number of children under fourteen years of age, in each of those families, will be found to be about five to every two families; some having two, and others three; some one, and others four: some none, and others five; but it rarely happens that more than five are under fourteen years of age, and after this age they are capable of service or of being apprenticed.
Allowing five children (under fourteen years) to every two families, The number of children will be 630,000 The number of parents, were they all living, would be 504,000 It is certain, that if the children are provided for, the parents are relieved of consequence, because it is from the expense of bringing up children that their poverty arises.
Having thus ascertained the greatest number that can be supposed to need support on account of young families, I proceed to the mode of relief or distribution, which is, To pay as a remission of taxes to every poor family, out of the surplus taxes, and in room of poor-rates, four pounds a year for every child under fourteen years of age; enjoining the parents of such children to send them to school, to learn reading, writing, and common arithmetic; the ministers of every parish, of every denomination to certify jointly to an office, for that purpose, that this duty is performed. The amount of this expense will be, For six hundred and thirty thousand children at four pounds per annum each L2,520,000 By adopting this method, not only the poverty of the parents will be relieved, but ignorance will be banished from the rising generation, and the number of poor will hereafter become less, because their abilities, by the aid of education, will be greater. Many a youth, with good natural genius, who is apprenticed to a mechanical trade, such as a carpenter, joiner, millwright, shipwright, blacksmith, etc., is prevented getting forward the whole of his life from the want of a little common education when a boy.
I now proceed to the case of the aged.
I divide age into two cla.s.ses. First, the approach of age, beginning at fifty. Secondly, old age commencing at sixty.
At fifty, though the mental faculties of man are in full vigour, and his judgment better than at any preceding date, the bodily powers for laborious life are on the decline. He cannot bear the same quant.i.ty of fatigue as at an earlier period. He begins to earn less, and is less capable of enduring wind and weather; and in those more retired employments where much sight is required, he fails apace, and sees himself, like an old horse, beginning to be turned adrift.
At sixty his labour ought to be over, at least from direct necessity. It is painful to see old age working itself to death, in what are called civilised countries, for daily bread.
To form some judgment of the number of those above fifty years of age, I have several times counted the persons I met in the streets of London, men, women, and children, and have generally found that the average is about one in sixteen or seventeen. If it be said that aged persons do not come much into the streets, so neither do infants; and a great proportion of grown children are in schools and in work-shops as apprentices. Taking, then, sixteen for a divisor, the whole number of persons in England of fifty years and upwards, of both s.e.xes, rich and poor, will be four hundred and twenty thousand.
The persons to be provided for out of this gross number will be husbandmen, common labourers, journeymen of every trade and their wives, sailors, and disbanded soldiers, worn out servants of both s.e.xes, and poor widows.
There will be also a considerable number of middling tradesmen, who having lived decently in the former part of life, begin, as age approaches, to lose their business, and at last fall to decay.
Besides these there will be constantly thrown off from the revolutions of that wheel which no man can stop nor regulate, a number from every cla.s.s of life connected with commerce and adventure.
To provide for all those accidents, and whatever else may befall, I take the number of persons who, at one time or other of their lives, after fifty years of age, may feel it necessary or comfortable to be better supported, than they can support themselves, and that not as a matter of grace and favour, but of right, at one-third of the whole number, which is one hundred and forty thousand, as stated in a previous page, and for whom a distinct provision was proposed to be made. If there be more, society, notwithstanding the show and pomposity of government, is in a deplorable condition in England.
Of this one hundred and forty thousand, I take one half, seventy thousand, to be of the age of fifty and under sixty, and the other half to be sixty years and upwards. Having thus ascertained the probable proportion of the number of aged persons, I proceed to the mode of rendering their condition comfortable, which is: To pay to every such person of the age of fifty years, and until he shall arrive at the age of sixty, the sum of six pounds per annum out of the surplus taxes, and ten pounds per annum during life after the age of sixty. The expense of which will be, Seventy thousand persons, at L6 per annum L 420,000 Seventy thousand persons, at L10 per annum 700,000 ------- L1,120,000 This support, as already remarked, is not of the nature of a charity but of a right. Every person in England, male and female, pays on an average in taxes two pounds eight shillings and sixpence per annum from the day of his (or her) birth; and, if the expense of collection be added, he pays two pounds eleven shillings and sixpence; consequently, at the end of fifty years he has paid one hundred and twenty-eight pounds fifteen shillings; and at sixty one hundred and fifty-four pounds ten shillings. Converting, therefore, his (or her) individual tax in a tontine, the money he shall receive after fifty years is but little more than the legal interest of the net money he has paid; the rest is made up from those whose circ.u.mstances do not require them to draw such support, and the capital in both cases defrays the expenses of government. It is on this ground that I have extended the probable claims to one-third of the number of aged persons in the nation.- Is it, then, better that the lives of one hundred and forty thousand aged persons be rendered comfortable, or that a million a year of public money be expended on any one individual, and him often of the most worthless or insignificant character? Let reason and justice, let honour and humanity, let even hypocrisy, sycophancy and Mr. Burke, let George, let Louis, Leopold, Frederic, Catherine, Cornwallis, or Tippoo Saib, answer the question.*[35]
The sum thus remitted to the poor will be, To two hundred and fifty-two thousand poor families, containing six hundred and thirty thousand children L2,520,000 To one hundred and forty thousand aged persons 1,120,000 ---------- L3,640,000 There will then remain three hundred and sixty thousand pounds out of the four millions, part of which may be applied as follows:- After all the above cases are provided for there will still be a number of families who, though not properly of the cla.s.s of poor, yet find it difficult to give education to their children; and such children, under such a case, would be in a worse condition than if their parents were actually poor. A nation under a well-regulated government should permit none to remain uninstructed. It is monarchical and aristocratical government only that requires ignorance for its support.
Suppose, then, four hundred thousand children to be in this condition, which is a greater number than ought to be supposed after the provisions already made, the method will be: To allow for each of those children ten shillings a year for the expense of schooling for six years each, which will give them six months schooling each year, and half a crown a year for paper and spelling books.
The expense of this will be annually L250,000.*[36]
There will then remain one hundred and ten thousand pounds.
Notwithstanding the great modes of relief which the best inst.i.tuted and best principled government may devise, there will be a number of smaller cases, which it is good policy as well as beneficence in a nation to consider.
Were twenty shillings to be given immediately on the birth of a child, to every woman who should make the demand, and none will make it whose circ.u.mstances do not require it, it might relieve a great deal of instant distress.
There are about two hundred thousand births yearly in England; and if claimed by one fourth, The amount would be L50,000 And twenty shillings to every new-married couple who should claim in like manner. This would not exceed the sum of L20,000.
Also twenty thousand pounds to be appropriated to defray the funeral expenses of persons, who, travelling for work, may die at a distance from their friends. By relieving parishes from this charge, the sick stranger will be better treated.
I shall finish this part of the subject with a plan adapted to the particular condition of a metropolis, such as London.
Cases are continually occurring in a metropolis, different from those which occur in the country, and for which a different, or rather an additional, mode of relief is necessary. In the country, even in large towns, people have a knowledge of each other, and distress never rises to that extreme height it sometimes does in a metropolis. There is no such thing in the country as persons, in the literal sense of the word, starved to death, or dying with cold from the want of a lodging. Yet such cases, and others equally as miserable, happen in London.
Many a youth comes up to London full of expectations, and with little or no money, and unless he get immediate employment he is already half undone; and boys bred up in London without any means of a livelihood, and as it often happens of dissolute parents, are in a still worse condition; and servants long out of place are not much better off. In short, a world of little cases is continually arising, which busy or affluent life knows not of, to open the first door to distress. Hunger is not among the postponable wants, and a day, even a few hours, in such a condition is often the crisis of a life of ruin.
These circ.u.mstances which are the general cause of the little thefts and pilferings that lead to greater, may be prevented. There yet remain twenty thousand pounds out of the four millions of surplus taxes, which with another fund hereafter to be mentioned, amounting to about twenty thousand pounds more, cannot be better applied than to this purpose. The plan will then be: First, To erect two or more buildings, or take some already erected, capable of containing at least six thousand persons, and to have in each of these places as many kinds of employment as can be contrived, so that every person who shall come may find something which he or she can do.
Secondly, To receive all who shall come, without enquiring who or what they are. The only condition to be, that for so much, or so many hours" work, each person shall receive so many meals of wholesome food, and a warm lodging, at least as good as a barrack. That a certain portion of what each person"s work shall be worth shall be reserved, and given to him or her, on their going away; and that each person shall stay as long or as short a time, or come as often as he choose, on these conditions.
If each person stayed three months, it would a.s.sist by rotation twenty-four thousand persons annually, though the real number, at all times, would be but six thousand. By establishing an asylum of this kind, such persons to whom temporary distresses occur, would have an opportunity to recruit themselves, and be enabled to look out for better employment.
Allowing that their labour paid but one half the expense of supporting them, after reserving a portion of their earnings for themselves, the sum of forty thousand pounds additional would defray all other charges for even a greater number than six thousand.
The fund very properly convertible to this purpose, in addition to the twenty thousand pounds, remaining of the former fund, will be the produce of the tax upon coals, so iniquitously and wantonly applied to the support of the Duke of Richmond. It is horrid that any man, more especially at the price coals now are, should live on the distresses of a community; and any government permitting such an abuse, deserves to be dismissed. This fund is said to be about twenty thousand pounds per annum.
I shall now conclude this plan with enumerating the several particulars, and then proceed to other matters.
The enumeration is as follows:-- First, Abolition of two millions poor-rates.
Secondly, Provision for two hundred and fifty thousand poor families.
Thirdly, Education for one million and thirty thousand children.
Fourthly, Comfortable provision for one hundred and forty thousand aged persons.
Fifthly, Donation of twenty shillings each for fifty thousand births.
Sixthly, Donation of twenty shillings each for twenty thousand marriages.
Seventhly, Allowance of twenty thousand pounds for the funeral expenses of persons travelling for work, and dying at a distance from their friends.
Eighthly, Employment, at all times, for the casual poor in the cities of London and Westminster.
By the operation of this plan, the poor laws, those instruments of civil torture, will be superseded, and the wasteful expense of litigation prevented. The hearts of the humane will not be shocked by ragged and hungry children, and persons of seventy and eighty years of age, begging for bread. The dying poor will not be dragged from place to place to breathe their last, as a reprisal of parish upon parish. Widows will have a maintenance for their children, and not be carted away, on the death of their husbands, like culprits and criminals; and children will no longer be considered as increasing the distresses of their parents. The haunts of the wretched will be known, because it will be to their advantage; and the number of petty crimes, the offspring of distress and poverty, will be lessened. The poor, as well as the rich, will then be interested in the support of government, and the cause and apprehension of riots and tumults will cease.- Ye who sit in ease, and solace yourselves in plenty, and such there are in Turkey and Russia, as well as in England, and who say to yourselves, "Are we not well off?" have ye thought of these things? When ye do, ye will cease to speak and feel for yourselves alone.
The plan is easy in practice. It does not embarra.s.s trade by a sudden interruption in the order of taxes, but effects the relief by changing the application of them; and the money necessary for the purpose can be drawn from the excise collections, which are made eight times a year in every market town in England.
Having now arranged and concluded this subject, I proceed to the next.
Taking the present current expenses at seven millions and an half, which is the least amount they are now at, there will remain (after the sum of one million and an half be taken for the new current expenses and four millions for the before-mentioned service) the sum of two millions; part of which to be applied as follows: Though fleets and armies, by an alliance with France, will, in a great measure, become useless, yet the persons who have devoted themselves to those services, and have thereby unfitted themselves for other lines of life, are not to be sufferers by the means that make others happy. They are a different description of men from those who form or hang about a court.
A part of the army will remain, at least for some years, and also of the navy, for which a provision is already made in the former part of this plan of one million, which is almost half a million more than the peace establishment of the army and navy in the prodigal times of Charles the Second.
Suppose, then, fifteen thousand soldiers to be disbanded, and that an allowance be made to each of three shillings a week during life, clear of all deductions, to be paid in the same manner as the Chelsea College pensioners are paid, and for them to return to their trades and their friends; and also that an addition of fifteen thousand sixpences per week be made to the pay of the soldiers who shall remain; the annual expenses will be: To the pay of fifteen thousand disbanded soldiers at three shillings per week L117,000 Additional pay to the remaining soldiers 19,500 Suppose that the pay to the officers of the disbanded corps be the same amount as sum allowed to the men 117,000 -------- L253,500 To prevent bulky estimations, admit the same sum to the disbanded navy as to the army, and the same increase of pay 253,500 -------- Total L507,000 Every year some part of this sum of half a million (I omit the odd seven thousand pounds for the purpose of keeping the account unembarra.s.sed) will fall in, and the whole of it in time, as it is on the ground of life annuities, except the increased pay of twenty-nine thousand pounds. As it falls in, part of the taxes may be taken off; and as, for instance, when thirty thousand pounds fall in, the duty on hops may be wholly taken off; and as other parts fall in, the duties on candles and soap may be lessened, till at last they will totally cease. There now remains at least one million and a half of surplus taxes.
The tax on houses and windows is one of those direct taxes, which, like the poor-rates, is not confounded with trade; and, when taken off, the relief will be instantly felt. This tax falls heavy on the middle cla.s.s of people. The amount of this tax, by the returns of 1788, was: Houses and windows: L s. d. By the act of 1766 385,459 11 7 By the act be 1779 130,739 14 5 1/2 ---------------------- Total 516,199 6 0 1/2 If this tax be struck off, there will then remain about one million of surplus taxes; and as it is always proper to keep a sum in reserve, for incidental matters, it may be best not to extend reductions further in the first instance, but to consider what may be accomplished by other modes of reform.
Among the taxes most heavily felt is the commutation tax. I shall therefore offer a plan for its abolition, by subst.i.tuting another in its place, which will effect three objects at once: 1, that of removing the burthen to where it can best be borne; 2, restoring justice among families by a distribution of property; 3, extirpating the overgrown influence arising from the unnatural law of primogeniture, which is one of the princ.i.p.al sources of corruption at elections. The amount of commutation tax by the returns of 1788, was L771,657.
When taxes are proposed, the country is amused by the plausible language of taxing luxuries. One thing is called a luxury at one time, and something else at another; but the real luxury does not consist in the article, but in the means of procuring it, and this is always kept out of sight.
I know not why any plant or herb of the field should be a greater luxury in one country than another; but an overgrown estate in either is a luxury at all times, and, as such, is the proper object of taxation. It is, therefore, right to take those kind tax-making gentlemen up on their own word, and argue on the principle themselves have laid down, that of taxing luxuries. If they or their champion, Mr. Burke, who, I fear, is growing out of date, like the man in armour, can prove that an estate of twenty, thirty, or forty thousand pounds a year is not a luxury, I will give up the argument.
Admitting that any annual sum, say, for instance, one thousand pounds, is necessary or sufficient for the support of a family, consequently the second thousand is of the nature of a luxury, the third still more so, and by proceeding on, we shall at last arrive at a sum that may not improperly be called a prohibitable luxury. It would be impolitic to set bounds to property acquired by industry, and therefore it is right to place the prohibition beyond the probable acquisition to which industry can extend; but there ought to be a limit to property or the acc.u.mulation of it by bequest. It should pa.s.s in some other line. The richest in every nation have poor relations, and those often very near in consanguinity.
The following table of progressive taxation is constructed on the above principles, and as a subst.i.tute for the commutation tax. It will reach the point of prohibition by a regular operation, and thereby supersede the aristocratical law of primogeniture.
TABLE I A tax on all estates of the clear yearly value of L50, after deducting the land tax, and up To L500 0s 3d per pound From L500 to L1,000 0 6 On the second thousand 0 9 On the third " 1 0 On the fourth " 1 6 On the fifth " 2 0 On the sixth " 3 0 On the seventh " 4 0 On the eighth " 5 0 On the ninth " 6s 0d per pound On the tenth " 7 0 On the eleventh " 8 0 On the twelfth " 9 0 On the thirteenth " 10 0 On the fourteenth " 11 0 On the fifteenth " 12 0 On the sixteenth " 13 0 On the seventeenth " 14 0 On the eighteenth " 15 0 On the nineteenth " 16 0 On the twentieth " 17 0 On the twenty-first " 18 0 On the twenty-second " 19 0 On the twenty-third " 20 0 The foregoing table shows the progression per pound on every progressive thousand. The following table shows the amount of the tax on every thousand separately, and in the last column the total amount of all the separate sums collected.
TABLE II An estate of: L 50 per annum at 3d per pound pays L0 12 6 100 " " " " 1 5 0 200 " " " " 2 10 0 300 " " " " 3 15 0 400 " " " " 5 0 0 500 " " " " 7 5 0 After L500, the tax of 6d. per pound takes place on the second L500; consequently an estate of L1,000 per annum pays L2l, 15s., and so on.
Total amount For the 1st L500 at 0s 3d per pound L7 5s 2nd " 0 6 14 10 L21 15s 2nd 1000 at 0 9 37 11 59 5 3rd " 1 0 50 0 109 5 (Total amount) 4th 1000 at 1s 6d per pound L75 0s L184 5s 5th " 2 0 100 0 284 5 6th " 3 0 150 0 434 5 7th " 4 0 200 0 634 5 8th " 5 0 250 0 880 5 9th " 6 0 300 0 1100 5 10th " 7 0 350 0 1530 5 11th " 8 0 400 0 1930 5 12th " 9 0 450 0 2380 5 13th " 10 0 500 0 2880 5 14th " 11 0 550 0 3430 5 15th " 12 0 600 0 4030 5 16th " 13 0 650 0 4680 5 17th " 14 0 700 0 5380 5 18th " 15 0 750 0 6130 5 19th " 16 0 800 0 6930 5 20th " 17 0 850 0 7780 5 21st " 18 0 900 0 8680 5 (Total amount) 22nd 1000 at 19s 0d per pound L950 0s L9630 5s 23rd " 20 0 1000 0 10630 5 At the twenty-third thousand the tax becomes 20s. in the pound, and consequently every thousand beyond that sum can produce no profit but by dividing the estate. Yet formidable as this tax appears, it will not, I believe, produce so much as the commutation tax; should it produce more, it ought to be lowered to that amount upon estates under two or three thousand a year.
On small and middling estates it is lighter (as it is intended to be) than the commutation tax. It is not till after seven or eight thousand a year that it begins to be heavy. The object is not so much the produce of the tax as the justice of the measure. The aristocracy has screened itself too much, and this serves to restore a part of the lost equilibrium.
As an instance of its screening itself, it is only necessary to look back to the first establishment of the excise laws, at what is called the Restoration, or the coming of Charles the Second. The aristocratical interest then in power, commuted the feudal services itself was under, by laying a tax on beer brewed for sale; that is, they compounded with Charles for an exemption from those services for themselves and their heirs, by a tax to be paid by other people. The aristocracy do not purchase beer brewed for sale, but brew their own beer free of the duty, and if any commutation at that time were necessary, it ought to have been at the expense of those for whom the exemptions from those services were intended;*[37] instead of which, it was thrown on an entirely different cla.s.s of men.
But the chief object of this progressive tax (besides the justice of rendering taxes more equal than they are) is, as already stated, to extirpate the overgrown influence arising from the unnatural law of primogeniture, and which is one of the princ.i.p.al sources of corruption at elections.
It would be attended with no good consequences to enquire how such vast estates as thirty, forty, or fifty thousand a year could commence, and that at a time when commerce and manufactures were not in a state to admit of such acquisitions. Let it be sufficient to remedy the evil by putting them in a condition of descending again to the community by the quiet means of apportioning them among all the heirs and heiresses of those families. This will be the more necessary, because hitherto the aristocracy have quartered their younger children and connections upon the public in useless posts, places and offices, which when abolished will leave them dest.i.tute, unless the law of primogeniture be also abolished or superseded.
A progressive tax will, in a great measure, effect this object, and that as a matter of interest to the parties most immediately concerned, as will be seen by the following table; which shows the net produce upon every estate, after subtracting the tax. By this it will appear that after an estate exceeds thirteen or fourteen thousand a year, the remainder produces but little profit to the holder, and consequently, Will pa.s.s either to the younger children, or to other kindred.
TABLE III Showing the net produce of every estate from one thousand to twenty-three thousand pounds a year No of thousand Total tax per annum subtracted Net produce L1000 L21 L979 2000 59 1941 3000 109 2891 4000 184 3816 5000 284 4716 6000 434 5566 7000 634 6366 8000 880 7120 9000 1100 7900 10,000 1530 8470 11,000 1930 9070 12,000 2380 9620 13,000 2880 10,120 (No of thousand (Total tax per annum) subtracted) (Net produce) 14,000 3430 10,570 15,000 4030 10,970 16,000 4680 11,320 17,000 5380 11,620 18,000 6130 11,870 19,000 6930 12,170 20,000 7780 12,220 21,000 8680 12,320 22,000 9630 12,370 23,000 10,630 12,370 N.B. The odd shillings are dropped in this table.
According to this table, an estate cannot produce more than L12,370 clear of the land tax and the progressive tax, and therefore the dividing such estates will follow as a matter of family interest. An estate of L23,000 a year, divided into five estates of four thousand each and one of three, will be charged only L1,129 which is but five per cent., but if held by one possessor, will be charged L10,630.
Although an enquiry into the origin of those estates be unnecessary, the continuation of them in their present state is another subject. It is a matter of national concern. As hereditary estates, the law has created the evil, and it ought also to provide the remedy. Primogeniture ought to be abolished, not only because it is unnatural and unjust, but because the country suffers by its operation. By cutting off (as before observed) the younger children from their proper portion of inheritance, the public is loaded with the expense of maintaining them; and the freedom of elections violated by the overbearing influence which this unjust monopoly of family property produces. Nor is this all. It occasions a waste of national property. A considerable part of the land of the country is rendered unproductive, by the great extent of parks and chases which this law serves to keep up, and this at a time when the annual production of grain is not equal to the national consumption.*[38]- In short, the evils of the aristocratical system are so great and numerous, so inconsistent with every thing that is just, wise, natural, and beneficent, that when they are considered, there ought not to be a doubt that many, who are now cla.s.sed under that description, will wish to see such a system abolished.
What pleasure can they derive from contemplating the exposed condition, and almost certain beggary of their younger offspring? Every aristocratical family has an appendage of family beggars hanging round it, which in a few ages, or a few generations, are shook off, and console themselves with telling their tale in almshouses, workhouses, and prisons. This is the natural consequence of aristocracy. The peer and the beggar are often of the same family. One extreme produces the other: to make one rich many must be made poor; neither can the system be supported by other means.
There are two cla.s.ses of people to whom the laws of England are particularly hostile, and those the most helpless; younger children, and the poor. Of the former I have just spoken; of the latter I shall mention one instance out of the many that might be produced, and with which I shall close this subject.
Several laws are in existence for regulating and limiting work-men"s wages. Why not leave them as free to make their own bargains, as the law-makers are to let their farms and houses? Personal labour is all the property they have. Why is that little, and the little freedom they enjoy, to be infringed? But the injustice will appear stronger, if we consider the operation and effect of such laws. When wages are fixed by what is called a law, the legal wages remain stationary, while every thing else is in progression; and as those who make that law still continue to lay on new taxes by other laws, they increase the expense of living by one law, and take away the means by another.
But if these gentlemen law-makers and tax-makers thought it right to limit the poor pittance which personal labour can produce, and on which a whole family is to be supported, they certainly must feel themselves happily indulged in a limitation on their own part, of not less than twelve thousand a-year, and that of property they never acquired (nor probably any of their ancestors), and of which they have made never acquire so ill a use.
Having now finished this subject, I shall bring the several particulars into one view, and then proceed to other matters.
The first eight articles, mentioned earlier, are; 1. Abolition of two millions poor-rates.
2. Provision for two hundred and fifty-two thousand poor families, at the rate of four pounds per head for each child under fourteen years of age; which, with the addition of two hundred and fifty thousand pounds, provides also education for one million and thirty thousand children.
3. Annuity of six pounds (per annum) each for all poor persons, decayed tradesmen, and others (supposed seventy thousand) of the age of fifty years, and until sixty.
4. Annuity of ten pounds each for life for all poor persons, decayed tradesmen, and others (supposed seventy thousand) of the age of sixty years.