Takingthepresentcurrentexpensesatsevenmillionsandanhalf,whichistheleastamounttheyarenowat,therewillremain（afterthesumofonemillionandanhalfbetakenforthenewcurrentexpensesandfourmillionsforthebefore—mentionedservice）thesumoftwomillions;partofwhichtobeappliedasfollows:
Thoughfleetsandarmies,byanalliancewithFrance,will,inagreatmeasure,becomeuseless,yetthepersonswhohavedevotedthemselvestothoseservices,andhavetherebyunfittedthemselvesforotherlinesoflife,arenottobesufferersbythemeansthatmakeothershappy。Theyareadifferentdescriptionofmenfromthosewhoformorhangaboutacourt。
Apartofthearmywillremain,atleastforsomeyears,andalsoofthenavy,forwhichaprovisionisalreadymadeintheformerpartofthisplanofonemillion,whichisalmosthalfamillionmorethanthepeaceestablishmentofthearmyandnavyintheprodigaltimesofCharlestheSecond。
Suppose,then,fifteenthousandsoldierstobedisbanded,andthatanallowancebemadetoeachofthreeshillingsaweekduringlife,clearofalldeductions,tobepaidinthesamemannerastheChelseaCollegepensionersarepaid,andforthemtoreturntotheirtradesandtheirfriends;andalsothatanadditionoffifteenthousandsixpencesperweekbemadetothepayofthesoldierswhoshallremain;theannualexpenseswillbe:
TothepayoffifteenthousanddisbandedsoldiersatthreeshillingsperweekL117,000
Additionalpaytotheremainingsoldiers19,500
Supposethatthepaytotheofficersofthedisbandedcorpsbethesameamountassumallowedtothemen117,000
L253,500
Topreventbulkyestimations,admitthesamesumtothedisbandednavyastothearmy,andthesameincreaseofpay253,500
TotalL507,000
Everyyearsomepartofthissumofhalfamillion（Iomittheoddseventhousandpoundsforthepurposeofkeepingtheaccountunembarrassed）willfallin,andthewholeofitintime,asitisonthegroundoflifeannuities,excepttheincreasedpayoftwenty—ninethousandpounds。Asitfallsin,partofthetaxesmaybetakenoff;andas,forinstance,whenthirtythousandpoundsfallin,thedutyonhopsmaybewhollytakenoff;andasotherpartsfallin,thedutiesoncandlesandsoapmaybelessened,tillatlasttheywilltotallycease。Therenowremainsatleastonemillionandahalfofsurplustaxes。
Thetaxonhousesandwindowsisoneofthosedirecttaxes,which,likethepoor—rates,isnotconfoundedwithtrade;and,whentakenoff,thereliefwillbeinstantlyfelt。Thistaxfallsheavyonthemiddleclassofpeople。Theamountofthistax,bythereturnsof1788,was:
Housesandwindows:
Ls。d。
Bytheactof1766
385,459117
Bytheactbe1779
130,7391451/2
Total516,199
601/2
Ifthistaxbestruckoff,therewillthenremainaboutonemillionofsurplustaxes;andasitisalwayspropertokeepasuminreserve,forincidentalmatters,itmaybebestnottoextendreductionsfurtherinthefirstinstance,buttoconsiderwhatmaybeaccomplishedbyothermodesofreform。
Amongthetaxesmostheavilyfeltisthecommutationtax。Ishallthereforeofferaplanforitsabolition,bysubstitutinganotherinitsplace,whichwilleffectthreeobjectsatonce:1,thatofremovingtheburthentowhereitcanbestbeborne;2,restoringjusticeamongfamiliesbyadistributionofproperty;3,extirpatingtheovergrowninfluencearisingfromtheunnaturallawofprimogeniture,whichisoneoftheprincipalsourcesofcorruptionatelections。Theamountofcommutationtaxbythereturnsof1788,wasL771,657。
Whentaxesareproposed,thecountryisamusedbytheplausiblelanguageoftaxingluxuries。Onethingiscalledaluxuryatonetime,andsomethingelseatanother;buttherealluxurydoesnotconsistinthearticle,butinthemeansofprocuringit,andthisisalwayskeptoutofsight。
Iknownotwhyanyplantorherbofthefieldshouldbeagreaterluxuryinonecountrythananother;butanovergrownestateineitherisaluxuryatalltimes,and,assuch,istheproperobjectoftaxation。Itis,therefore,righttotakethosekindtax—makinggentlemenupontheirownword,andargueontheprinciplethemselveshavelaiddown,thatoftaxingluxuries。Iftheyortheirchampion,Mr。Burke,who,Ifear,isgrowingoutofdate,likethemaninarmour,canprovethatanestateoftwenty,thirty,orfortythousandpoundsayearisnotaluxury,Iwillgiveuptheargument。
Admittingthatanyannualsum,say,forinstance,onethousandpounds,isnecessaryorsufficientforthesupportofafamily,consequentlythesecondthousandisofthenatureofaluxury,thethirdstillmoreso,andbyproceedingon,weshallatlastarriveatasumthatmaynotimproperlybecalledaprohibitableluxury。
Itwouldbeimpolitictosetboundstopropertyacquiredbyindustry,andthereforeitisrighttoplacetheprohibitionbeyondtheprobableacquisitiontowhichindustrycanextend;butthereoughttobealimittopropertyortheaccumulationofitbybequest。Itshouldpassinsomeotherline。Therichestineverynationhavepoorrelations,andthoseoftenverynearinconsanguinity。
Thefollowingtableofprogressivetaxationisconstructedontheaboveprinciples,andasasubstituteforthecommutationtax。
Itwillreachthepointofprohibitionbyaregularoperation,andtherebysupersedethearistocraticallawofprimogeniture。
TABLEI
AtaxonallestatesoftheclearyearlyvalueofL50,afterdeductingthelandtax,andupToL500
0s3dperpoundFromL500
toL1,00006
Onthesecondthousand09
Onthethird\"10
Onthefourth\"16
Onthefifth\"20
Onthesixth\"30
Ontheseventh\"40
Ontheeighth\"50
Ontheninth\"
6s0dperpoundOnthetenth\"70
Ontheeleventh\"80
Onthetwelfth\"90
Onthethirteenth\"100
Onthefourteenth\"110
Onthefifteenth\"120
Onthesixteenth\"130
Ontheseventeenth\"140
Ontheeighteenth\"150
Onthenineteenth\"160
Onthetwentieth\"170
Onthetwenty—first\"180
Onthetwenty—second\"190
Onthetwenty—third\"200
Theforegoingtableshowstheprogressionperpoundoneveryprogressivethousand。Thefollowingtableshowstheamountofthetaxoneverythousandseparately,andinthelastcolumnthetotalamountofalltheseparatesumscollected。
TABLEII
Anestateof:
L50perannumat3dperpoundpaysL012
6
100\"\"
\"
\"15
200\"\"
\"
\"210
300\"\"
\"
\"315
400\"\"
\"
\"50
500\"\"
\"
\"75
AfterL500,thetaxof6d。perpoundtakesplaceonthesecondL500;
consequentlyanestateofL1,000perannumpaysL2l,15s。,andsoon。
Forthe1stL500at0s3dperpoundL75s2nd\"06
1410L2115s2nd1000at09
3711595
3rd\"10
5001095
4th1000at1s6dperpoundL750sL184
5s5th\"20
10002845
6th\"30
15004345
7th\"40
20006345
8th\"50
25008805
9th\"60
300011005
10th\"
70
350015305
11th\"
80
400019305
12th\"
90
450023805
13th\"
100
500028805
14th\"
110
550034305
15th\"
120
600040305
16th\"
130
650046805
17th\"
140
700053805
18th\"
150
750061305
19th\"
160
800069305
20th\"
170
850077805
21st\"
180
900086805
22nd1000at19s0dperpoundL9500sL9630
5s23rd\"
200
10000106305
Atthetwenty—thirdthousandthetaxbecomes20s。inthepound,andconsequentlyeverythousandbeyondthatsumcanproducenoprofitbutbydividingtheestate。Yetformidableasthistaxappears,itwillnot,Ibelieve,producesomuchasthecommutationtax;shoulditproducemore,itoughttobeloweredtothatamountuponestatesundertwoorthreethousandayear。
Onsmallandmiddlingestatesitislighter（asitisintendedtobe）
thanthecommutationtax。Itisnottillaftersevenoreightthousandayearthatitbeginstobeheavy。Theobjectisnotsomuchtheproduceofthetaxasthejusticeofthemeasure。Thearistocracyhasscreeneditselftoomuch,andthisservestorestoreapartofthelostequilibrium。
Asaninstanceofitsscreeningitself,itisonlynecessarytolookbacktothefirstestablishmentoftheexciselaws,atwhatiscalledtheRestoration,orthecomingofCharlestheSecond。Thearistocraticalinteresttheninpower,commutedthefeudalservicesitselfwasunder,bylayingataxonbeerbrewedforsale;
thatis,theycompoundedwithCharlesforanexemptionfromthoseservicesforthemselvesandtheirheirs,byataxtobepaidbyotherpeople。Thearistocracydonotpurchasebeerbrewedforsale,butbrewtheirownbeerfreeoftheduty,andifanycommutationatthattimewerenecessary,itoughttohavebeenattheexpenseofthoseforwhomtheexemptionsfromthoseserviceswereintended;*[37]insteadofwhich,itwasthrownonanentirelydifferentclassofmen。
Butthechiefobjectofthisprogressivetax（besidesthejusticeofrenderingtaxesmoreequalthantheyare）is,asalreadystated,toextirpatetheovergrowninfluencearisingfromtheunnaturallawofprimogeniture,andwhichisoneoftheprincipalsourcesofcorruptionatelections。
Itwouldbeattendedwithnogoodconsequencestoenquirehowsuchvastestatesasthirty,forty,orfiftythousandayearcouldcommence,andthatatatimewhencommerceandmanufactureswerenotinastatetoadmitofsuchacquisitions。Letitbesufficienttoremedytheevilbyputtingtheminaconditionofdescendingagaintothecommunitybythequietmeansofapportioningthemamongalltheheirsandheiressesofthosefamilies。
Thiswillbethemorenecessary,becausehithertothearistocracyhavequarteredtheiryoungerchildrenandconnectionsuponthepublicinuselessposts,placesandoffices,whichwhenabolishedwillleavethemdestitute,unlessthelawofprimogeniturebealsoabolishedorsuperseded。
Aprogressivetaxwill,inagreatmeasure,effectthisobject,andthatasamatterofinteresttothepartiesmostimmediatelyconcerned,aswillbeseenbythefollowingtable;whichshowsthenetproduceuponeveryestate,aftersubtractingthetax。Bythisitwillappearthatafteranestateexceedsthirteenorfourteenthousandayear,theremainderproducesbutlittleprofittotheholder,andconsequently,Willpasseithertotheyoungerchildren,ortootherkindred。
TABLEIII
Showingthenetproduceofeveryestatefromonethousandtotwenty—threethousandpoundsayearNoofthousandTotaltaxperannumsubtractedNetproduceL1000
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
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
23,00010,630
12,370
N。B。Theoddshillingsaredroppedinthistable。
Accordingtothistable,anestatecannotproducemorethanL12,370
clearofthelandtaxandtheprogressivetax,andthereforethedividingsuchestateswillfollowasamatteroffamilyinterest。AnestateofL23,000ayear,dividedintofiveestatesoffourthousandeachandoneofthree,willbechargedonlyL1,129whichisbutfivepercent。,butifheldbyonepossessor,willbechargedL10,630。
Althoughanenquiryintotheoriginofthoseestatesbeunnecessary,thecontinuationofthemintheirpresentstateisanothersubject。Itisamatterofnationalconcern。Ashereditaryestates,thelawhascreatedtheevil,anditoughtalsotoprovidetheremedy。Primogenitureoughttobeabolished,notonlybecauseitisunnaturalandunjust,butbecausethecountrysuffersbyitsoperation。Bycuttingoff（asbeforeobserved）theyoungerchildrenfromtheirproperportionofinheritance,thepublicisloadedwiththeexpenseofmaintainingthem;andthefreedomofelectionsviolatedbytheoverbearinginfluencewhichthisunjustmonopolyoffamilypropertyproduces。Noristhisall。Itoccasionsawasteofnationalproperty。Aconsiderablepartofthelandofthecountryisrenderedunproductive,bythegreatextentofparksandchaseswhichthislawservestokeepup,andthisatatimewhentheannualproductionofgrainisnotequaltothenationalconsumption。*[38]—Inshort,theevilsofthearistocraticalsystemaresogreatandnumerous,soinconsistentwitheverythingthatisjust,wise,natural,andbeneficent,thatwhentheyareconsidered,thereoughtnottobeadoubtthatmany,whoarenowclassedunderthatdescription,willwishtoseesuchasystemabolished。
Whatpleasurecantheyderivefromcontemplatingtheexposedcondition,andalmostcertainbeggaryoftheiryoungeroffspring？Everyaristocraticalfamilyhasanappendageoffamilybeggarshangingroundit,whichinafewages,orafewgenerations,areshookoff,andconsolethemselveswithtellingtheirtaleinalmshouses,workhouses,andprisons。Thisisthenaturalconsequenceofaristocracy。Thepeerandthebeggarareoftenofthesamefamily。Oneextremeproducestheother:tomakeonerichmanymustbemadepoor;neithercanthesystembesupportedbyothermeans。
TherearetwoclassesofpeopletowhomthelawsofEnglandareparticularlyhostile,andthosethemosthelpless;youngerchildren,andthepoor。OftheformerIhavejustspoken;ofthelatterIshallmentiononeinstanceoutofthemanythatmightbeproduced,andwithwhichIshallclosethissubject。
Severallawsareinexistenceforregulatingandlimitingwork—men\'swages。Whynotleavethemasfreetomaketheirownbargains,asthelaw—makersaretolettheirfarmsandhouses？Personallabourisallthepropertytheyhave。Whyisthatlittle,andthelittlefreedomtheyenjoy,tobeinfringed？Buttheinjusticewillappearstronger,ifweconsidertheoperationandeffectofsuchlaws。Whenwagesarefixedbywhatiscalledalaw,thelegalwagesremainstationary,whileeverythingelseisinprogression;andasthosewhomakethatlawstillcontinuetolayonnewtaxesbyotherlaws,theyincreasetheexpenseoflivingbyonelaw,andtakeawaythemeansbyanother。
Butifthesegentlemenlaw—makersandtax—makersthoughtitrighttolimitthepoorpittancewhichpersonallabourcanproduce,andonwhichawholefamilyistobesupported,theycertainlymustfeelthemselveshappilyindulgedinalimitationontheirownpart,ofnotlessthantwelvethousanda—year,andthatofpropertytheyneveracquired（norprobablyanyoftheirancestors）,andofwhichtheyhavemadeneveracquiresoillause。
Havingnowfinishedthissubject,Ishallbringtheseveralparticularsintooneview,andthenproceedtoothermatters。
Thefirsteightarticles,mentionedearlier,are;
1。Abolitionoftwomillionspoor—rates。
2。Provisionfortwohundredandfifty—twothousandpoorfamilies,attherateoffourpoundsperheadforeachchildunderfourteenyearsofage;which,withtheadditionoftwohundredandfiftythousandpounds,providesalsoeducationforonemillionandthirtythousandchildren。
3。Annuityofsixpounds（perannum）eachforallpoorpersons,decayedtradesmen,andothers（supposedseventythousand）oftheageoffiftyyears,anduntilsixty。
4。Annuityoftenpoundseachforlifeforallpoorpersons,decayedtradesmen,andothers（supposedseventythousand）oftheageofsixtyyears。
5。Donationoftwentyshillingseachforfiftythousandbirths。
