Measure, but to its Details, and to the mode by which it is to be executed. In fact, however, some of these more properly rank under the head of Objections (though a little disguised) to the Principle of the measure itselfThey cannot be admitted as valid, without relinquishing, as we believe, all chance of ever raising any large part of the Supplies by an extraordinary and occasional Contribution. Of this nature is the observation made, from different, though not from very numerous quarters, that the Plan does not extend the Contribution to all the Classes of Property to which it might apply. We admit it to be desirable that a Plan of this nature should be as extensive as is practicable. It is certainly (generally speaking) more just and expedient that such a burden should be diffused over the whole Property of the County, above a certain amount; but the question to be considered is, whether any Practicable Plan can be found which will not leave room for Property of some description to escape; and whether the present Plan does not apply to as large a proportion, and distribute the burden as equitably, as any that has been, or can be suggested? Would it be preferable, or, indeed, is it possible, to establish a General Inquisition into the state of every man's dealings and affairs, in order to ascertain precisely the amount of property of every description? If such a plan is not adopted, is it best that each person, apparently in a situation to contribute, should be assessed, in the first instance, at some given rate, arbitrarily, and by guess; or that, instead of leaving such a task to the discretion of persons who can have generally no sufficient information, some visible criterion should be selected, by which a presumptive judgement may be formed of every man's Income, according to his establishment and the na ture of his Expenditure, leaving open to him the means of obtaining abatement, in any case where the criterion may be found to apply unequally? If the latter alternative is preferred (as on the bare statement it must be), there remains only the question, What is the best criterion? That which had been chosen is the general amount of the Assessed Taxes. These certainly afford, on the face of them, a reasonable test of every man's Expenditure, according to the size and value of the House he resides in, the number of his Servants, his Horses, his Carriages, and some other articles of less importance. It is true that Expenditure, under these heads, is no universal proof of Income proportioned to it. One man, from inattention, vanity, or speculation, may spend more than his Income. Another, from frugality or avarice, may spend less; but this observation must be true equally of every visible criterion. Various sorts of Income and Property can never be known but to the Possessor, unless by that General Inquisition which we have before spoken of; and if we stop short of this (nay, perhaps, even if we attempt it), it is in vain to suppose that some degree of inequality can be avoided. But it should be observed here, that if (in consequence of this inequality, from the want of a visible criterion perfectly exact) the charge on any person is beyond his fair proportion, means of effectual relief are provided, on his declaring that the sum required from him would exceed a given part of his Income. The worst therefore that can happen is, that in some cases, particular persons may be charged less than was intended: but no one is in danger of being charged more. If then a Great Effort is indispensibly necessary for the Public Safety, if the burden is diffused over the different Classes of Society, with com - paratively a few exceptions if no one is called upon to contribute beyond his means, is it a reasonable objection to the Measure, that some persons may possibly escape who contribute less? The Plan (independent of exemptions which may be made among those now paying Assessed Taxes) has been shewn, by the Accounts laid before Parliament, to apply to near Eight Hundred Thousand Housekeepers paying to the Assessed Taxes. Their families may be supposed to consist, in the whole, of not less than Four or Five Millions of Persons, of a sufficient substance, in general, to make them in different degrees proper objects of such a measure. All Houses not paying to the Assessed Taxes are exempted. The number of these is less certain, but they probably include Two or Three Millions of the industrious and laborious part of the Community, Artizans, Manufacturers, and Labour ers, who live by their daily earnings. No one will state it as an objection to the Plan, that this description is excluded from it: on the contrary, it is admitted, even by the opposers of the Scheme, to be on the face of it, one of its great recommendations; though, to deprive it of this recommendation is, as we shall find presently, the chief object of some of the other observations on which we have to comment. The objection, therefore, reduces itself to this - That a certain description of persons, who may be possessed of large property, frugal men who out of their profits are accumulating a fortune for themselves, or for those who are to come after them; and (if you please) Misers who are hoarding all that they can, without regard either to themselves or others, will escape from a share of the Contribution proportioned to their income. Whoever observes this, may at first view lament it, particularly in the the case of the latter description; but, on the principle of General Policy, can any thing be more just or obvious than the remark which has been made on this part of the subject, and to which we have heard no answer, "That "it is no real and ultimate loss to the State, with a view "to a Permanent System of Finance, if those Hoards are " exempted in the present day, which must infallibly, sooner or later, find their way, through some chan"nel or other, into the general mass of Expenditure, and "swell the amount of future Contribution, as that of the << present day is supplied in a great degree from the hoards "of former times ?" At all events, however, it would be sufficient only to state, that no mode has been pointed out, by which these hidden Treasures can be brought within the reach of present Taxation: that they will not be more exempted now from this occasional and extraordinary Contribution, than they have been in all times from the whole mass of Permanent Revenue; and therefore that this argument, urged as an objection to the present measure, is just as reasonable as it would be to contend that no Tax ought ever to be collected for the support of any of our Establishments, either in Peace or War, or for the payment of the Interest of the Public Debt, unless the Tax is proved to apply (as no Tax ever yet did, or ever will apply), equally and universally, to Property of all descriptions. The chief object of consideration which remains is, the manner in which, according to the Plan in question, the proposed burden will bear on different classes of Society. At first, a clamour was attempted to be raised on the ground that it would press with intolerable severity on the poorer classes. This was for a time silenced by the simple statement of the gradations intended in the Assess ment, and of the relief and abatement below the Assessment, proportioned to each man's income. No Person paying less at present than One Pound annually to the Assessed Taxes, would be charged with more in addition to the present rate, than one half. This, on the lowest description who pay any thing (that is, the Class now charged at Three Shillings), would amount to One Shilling and Sixpence. To the second, and a very numerous Class, who pay Six Shillings and under, it would of course amount to less than Three Shillings in the year; and to those who pay between Six Shillings and One Pound, to a sum rising from Three Shillings to Ten Shillings. Those who pay between One Pound and Two Pounds would pay a sum in addition equal to the amount. Those charged from Two to Three Pounds double the present amount, and those from Three Pounds upwards, three times the amount. By this Scale, it is obvious that the increase on the lower Class is small indeed, and not more than one-fixth in proportion to that imposed on those who now pay above Three Pounds to the present Assessments. In addition to the effect of this gradation in favour of the Lower Classes who are assessed, and which makes so beneficial a distinction for above FOUR HUNDRED THOUSAND Householders, out of not quite EIGHT HUNDRED THOUSAND who are included in the Tax, it is to be recollected (as we have already had occasion to state) that near Three Hundred Thousand Housekeepers, including almost the whole of those who subsist by their daily earnings, and who pay nothing at present to the Assessed Taxes, are not merely relieved, but exempted altogether. Thus the case would stand on the face of the Assessment itself; and this alone would have been, in most instances, particularly out of the Metropolis, a complete refutation |