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sufficient to entitle them to rank as a pecu- income would be useless, on this occasion, liar service, is in some degree proved by the even if it were possible. It is sufficient, eagerness, which according to the accounts therefore, in proof of the above position, to of officers acquainted with the circumstance, observe, that possessors of income, or.prois manifested by the soldiery for serving in perty, liable to taxation, may be generally that, in preference to other corps; and even classed under the four following heads : Ist. this is an advantage which need not be gra- The proprietor of land, houses, money at tuitously thrown away. There is no diffi- interest, in the public funds, or private culty in dividing force when circumstances loans. 2dly. The merchants, wholesale may require it, but considerable disadvantage dealer, in any article of trade or necessary of. in combining troops which have not been life, shopkeeper, tradesman, mechanic, &c. accustomed to act in concert. If, therefore,

If, therefore, 3dly. The pensioner, or lite annuitant, who some loss may possibly result from one pro- is possessed of a certain yearly stipend to ceeding, and no disadvantage from the con- the attainment and continuance of which no frary, the public will give the hon. author exertion or trouble is required. 4th. All full credit for the disinterestedness of his those who derive their annual income from intentions ; but will not insist on his surren- public or private salaries, wages, or periodidering the offspring of his talents for the sake cal payments, for which public or private of furnishing a name to the company of ho- duty is required. This last comprehensive poúr in a battalion of light infantry. Marks- and numerous class extends to the highest men, chasseurs, or many other titles might and the lowest orders of the community; be invented, which would produce an equal including alike the first minister of state, effect, and might be common to the light and the lacquey that rides behind his care infantry and rifle battalious.--You have riage. They all (supposing them possessed yourself, Sir, been a British soldier, and will, of no ertraneous property) subsist on a salaI am sure, regard with interest every thing

ry, or wages, which ends with their life, and which relates to the welfare of the British for which they are required to perform adearmy. Apå wbile an enlightened adminis- quate service. Thus it is evident, thai in tration gives to every suggestion on subjects the four classes ahore enumerated, there are of public importance, the attention which four different kinds of income subject to the the talents of their authors may demand, you same indiscriminate and heavy, pressure of will not refuse your indulgence to the weak- this boasted standard of equality! The fulest, in consideration of the good intention lowing example, selected from thousands, wbich directed them.--Publius.

will suffice to prove, beyond the possibility

of contradiction, or even of doubt, the inPROPERTY; (or Income) Tax. justice, impolicy, and hardship of the 1.[Written, observe, previous to the opening come Tax, in its present mode of operation.

of the New Minister's Budget.] --A person possessed of 2001. per annum, SIR, --Thouh distinguished by various either in landed estate, or in the funds, is modifications, the Property and Income Tax assessed to the Income and Property Tax 5l. may, respecting its operation and results, be per cent. on the interest only of his property, justly considered as being inseparably united. which, at his death, descends to his children The principles on which this tax is found- or his heirs, or legatees. Another, placed ed, viz. " That in times of great public in a public or private department, the duty

exigency every member of the community of which demands his whole time and atten“ should contribute in proportion to his tion, and probably may, if serving in the " ability, and to the stake he has to preserve; army, put his life to hasard in his country's " exempting, as far as possible, the louer cause, receives a like sum of 2001. per an. order of the people from additional bur- num, which is his only property, which ends • dens,” are just, wise, and humane.--If with his life, and which, if hea has family, income, therefore, were, in reality, a fair must be very inadequate to their subsistence standard of ability to bear taxation, or could while he lives, must also pay 51. per cent. to by any modification become such, the In- the Income and Property Tax, because the come Tax, so far from being objectionable, former pays so much on the interest of his would become one of the most eligible and property! A moment's reflection ou this equitable imposts that government could statement will convince any of your readers, a lopt.-But equality of income, derived that equality of annual income is far from from sources or causes otally dissimilar, being a truc standard of ability to bear taxacannot be a just standard for equality of con- tion, and that the equal pressure imposed on tribution, To enumerate the various means such very unequal powers of sustaining it, by which the subjecis of this highly civilized proves its injustice. The man of property. and commercial nation become possessed of | has many ad, antages compared to him whose

income is the produce of his exertions, even and precisely at the time when it should exwhile he lives on the interest of that pro- ertits most powerful and beneficial energy. perty. Attend them both to the concluding its operation becomes entirely suspended! scene of their lives! Each is probably sur- By the Income Tax, as it now stands, an inrounded by a mournful family, equal in come of Col. per annum pays 14 per cent. number, but how utterly severe is the con- one of 1501. per annum 5 per cent. and one trast. The property of the former descends of 20,0001. per annum no more! Thus to his widow and children, to console and from the scanty pittance of 150l. per anmaintain them; the latter can bequeath no- num, (perhaps, too, an annuity, and incumthing to his disconsolate family but indi- bered with a family, 71. 10s. is taken for Ingence and affliction! I am well aware, that come Tax, leaving only 142). 10s. for all this is one of the irremediable consequences other taxes and demands, while from the of civil society; salaries cannot extend be- very liberal fortune of 2,000l. per annum, yond the lives of their possessors; but this the interest of real property, and from the is surely an additonal reason for their not princely revenue of 20,000l. or 40,000l. per being assessed so much beyond their propor- annuń, the same ratio of 5 per cent: only is tion or ability. It might, perhaps, be very deducted! A tax this constituted and ledifficult, not to say impossible, to fix on a vied, and that too with an addition last year standard of toxation so exactly proportionate of 2 per cent. on the former assessment, to the different classes assessable to Income totally departs from its avowed principle, Tax, as to be exempt from error. But does " that every one is bound to contribute to it Therefore follow, that the present inequa- " the priblic exigencies in proportion to his lities and injustice in fixing the quantum of ability and to the stake he has to preserve.” contribution, should remain ? Would it not-Nothing is wanting to render this tax be far more consonant to reason and justice (as a war tax) equitable in itself; and highly that all persons possessing pensions, salaries, beneficial to the public, but to approach as or wages, or, in short, any income for life nearly as possible, to this standard of justice. only, should be liable only to half as much _The wisdom of the British Legislature is, per centum on such incomes, as land and doubtless, competent to this arduous task ; stock-holders pay on their yearly income, arid may, from various plans and moditicaLe

c. on the interest of their property ?-The Sitions presented to them, select and arrange only objection that could, with any sem- a plan of an income tax, in every respect blance of reason, be opposed to a modifica- more eligible and more productive than those tion so clearly just and humane would be,

which have hitherto been acted upon.that the income Tax must be (quoad hoc) Without attempting to ascertain the exact less productive.-To this I beg leave, with ratio of ability between the various classes due deference to reply, that the present assessed to the Income and Property Tax, it standard of contribution is not only erroneous must be universally adniitted, that if the life in its principle, but inequitable in its gra- annnitant were to pay in all cases where h's duation, and I humby conceive a modifica- income and that of the land or stock holder tion might, in this respect, be justly adopt. were equal, only half the percentage of the ed, which would not merely compensate for latter, he would still pay full as much, as the proposed deduction on life annuities, but (or perhaps more than) he ought, and yet atford a surplus more than sufficient to pay find his present burden greatly alleviated. the interest of the present loan of 23,000,0001. When the pressure of other taxes, and the --Admitting, for argument sake, that all rapid advance of price on most of the neincome is derived from the same origin, and cessaries, as well as on the conforts of life is merely the annual interest of real pro- are considered, it will surely be admitted, perty, it will follow, that the ratio of tax. that no income whatever under 100l. per ation should have a progressive increase,

annum should be liable to assessment.commensurate to the income; or, in other That all income arising froın landed or fundwords, to the ability of contribution, and ed property, or any permanent source, should value of the state to be preserved by it. pay tor the first 1001. per annum 21. per Yet so far is this from being the case, that cent, and for every additional 100l. per anby the present Income Tax, though the above num, or the aliquot parts thereof, up to principle is clearly acknowledged, and in 2,0001. per annum, an addition of 1.per cent the lowest assessments actually adhered to, on the whole income, as by the following yet after the yearly income exceeds 1501., table :


Supplement to No. 61, Vol. IX.-Price 10d.



Per Arn.

Per Ann.

all are deeply interested.-BRITANNICUS. £ 100 at 21. per cent. 22 0 25th March, 1806.

150 do. do. 3 0
200 do.


7 10

300 do. do 90 MR. COBBETT; Although a distant, i I


do, 14 0 àm a constant reader of your weekly publi400 do. do. 16 0 cation. I like and abwite the principles on 500 51. do. 25 0 which that very entertaining and instructive 61.

do. 36 0 work is founded. Yet, I otten, (and I trust 700 71. do, 49 0 you will not think the worse of me,) differ 800 81,

do. 64 0 with you in sentiment arid opiưion. I wish, 900 91. do 81' 0 Sir, to add my mite to our national reforin 1,000 101..

do. 1000 and prosperity; by offering, through the me2,000 201. do. 400 0 dium of your Register, some subjects, the the intermediate sums between the 1,000l. consideration of which may ultimately lead and 2,000), per annum, to pay in the same to them. If you think this worthy to meet progressive proportion; the maximum for the public eye, I may be induced to trouble 2,000l. per annum and upward, being 201. you hereafter, more at large, perhaps, but per cent. .op the original assessment. But not on a more important subject than on the whole progressive series to be liable to that of national economy. Upon this point, the advance of the last year's assessment, if I have no reason to suppose we shall differ. judged necessary, and to commence from It is that on which the prosperity, nay, the 5th April, 1906. To include (as at present) very existence of this country depends; and, all real and personal property, trades, pro- truly happy am I to read the solemn pledge, fessions, &c.; but life annuitants of all de- which the Noble Lord, the Chancellor of scriptions, to be assessed one half less, liable the Exchequer, has given on this head. I to a proportional advance, on the original was not an admirer of the political conduct assessinent E. G. a proprietor of 500l. per of those gentlemen who compose the present ann. estate, at 5 per cent. 2 25" o o per ann. administration, when they formed the oppo: Advance last year 25 per:

sition phalanx. It appeared to me, they ofcent. on assessment 6 5 0

ten thwarted measures which would have

greatly tended to the public good, and is431 50

stead of proposing others, seceded from par

Jiament, withheld their counsels, and abanAnnuitänt of 500k per

doned their duties as representatives of the ann. at 12 per cent, 12 10 O

people. But, Mr. Cobbett, as I am not 3 Advance for Jast year's

party man, I was inclined to think, others, assessment, 25 per ct,

under such circumstances, would have done on assessment

3 2 6

the same; and that the loares and the fishes

were the only objects of their contempiation. £15 126

When, however, on the death of Mr. Pitt, I

was told, all the abilities of the country irere Waving already observed that aŋ Income to be united, to form a vigorous and effective Tax, thus modified, would be at once more administration, I'felt no small degree of paequitable and more productive than the pre- triotic satisfaction, andi ardent hope of future sent, I shall forbear to espatiate on the great national prosperity. Ti is certain, the crean and evident national advantages that would of four distinct parties has been taien to result from such an alteration. In tracing form the present adıninistration, and the this mere outline of a plan which is capable country looked to it with anxious expectaof great improvement, it is far from being tion. For

, my own part, I thought some, my intention arrogantly to's

dictate to those and those very transcendent abilities, were whom I readily acknowledge to be as much excluded, and I much doubted, whether an ay superiors in ability as in station, and to administration composed of such beterege*hom every source of information is acces- neons mätter could amalgamate and long sible; yet, I trust it may be allowable, and hold together. To tlreir first measures I

apprehend it to be my duty with all due looked with deep anxietude; apprehensive, leferente and respect to the public and to I confeșs, that each man was not appointed

to avail myself of the ines-1 exactly to his proper station ; and, T atrink ege which every British sub

so yet.. I mean, Sir, such as is best betitted gamládicating his thoughts to his political pursuits, his studies, anu his hef measures

in wbich measures in which / abilities. 'Yet, I had no right to doubt their

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general good intentions, and I trust they whom i have before appealed, if the labourwill acquit themselves with that zeal to er is worthy the hire? Then let them turn which they are pledged, and with that ho- their eyes to Admiral Hawkins Whitshed, nour, honesty, and integrity, which can who fills the same post in Ireland, under the alone support them in the public estimation; pompous name bestowed upon him by the and the want of which must plunge them late administratior, of Naval, confidential and the nation in disgrace, obloguy, and Adviser to the Lord Lieutenant. Wheth-r, ruin.-But as my present subject is that of with this new adıninistration he has lost, ot national economy, I shall confine myself to kept this high sounding title, I know not ; the conduct of the Noble Lord, the Chancel- but certain it is, the said admiral is just now lor of the Exchequer. I admire the abilities sent back to Ireland, in the same situation ; of that Noble Lord, thougb I by no means to call it a command would be ridiculous, approve his system of taxation. That, low- and truly insulting to the navy. He enjoys ever, is a matter of speculative opinion, and too, the same appointment of 1500l. per which I shall leave for animi dersion on annum, which Admiral Berkeley does here. some future day. What I do approve; and Let them next compute the further expendii approve it most lieartily; is his solemn pro- ture under the various branches of this ridimón, tarle to the representatives of the culous and contemptible service. The pay p, that his att de miisterial conduct of the captains, lieutenants, and a long list of hari beinaskelbu the most rigid and exact others employed under them. And, sorry CCHICOT. Tole not to suppose he will am I to add, these are invalided officers, who Pili foret this pledge, in which he has from wounds or length of service, might be bol hins by every tie of private lionour entitled to attention and repose. But they er :;-ublic faith. It may perhaps, be told, are young and active, such as should be emte neins I ain about to mention, do not, all ployed in really fighting the cause of their at least, come exactly under his cognizance, country, and should nor's put on full pay or sthin the rinitine of his office. But, I for doing nothing. I am not, Sir, personally cosceive. Sir, the minister who has the known to, or acquainted with either of the guardianship of the public purse, mast be admirals, to whom I have alluded, I dare to

consulted on every n.onal demand, upon , say, they are very worthy and respectable it; and is accountable for its experlitate in men, both in their private, and professional donie measure, at least, as far as his voice characters, But I do not like their present goes, I still first, tlon, notice the immense employ. If they were dismissed from it, I cost of the sea fencibles, I will confidently should liope they would experience no great, appeal, and the appeal is reasonable and fair, or long inconvenience. The one is half to every admiral commanding at our several brother to the Marchioness of Buckingham, sea-ports, and to every commissioner in the other married a namesake and relation of every dock-yard in the United K ugdon; if | the Dake of Portland. Comfortable births any benefit whatever has accrued to the na- would therefore, most likely be provided for val service of Great Britain, by the institu- them; though Mr. Secretary Fox is reported 1ion of the sea fencibles? I would ask, if the to have said jocosely, (speaking of the folabolition of them would not greatly contri- lowers of the present administration) “ that bute to man our ships of war? I would then they were so thick as to be stored three in a ask the revenue officers, both of the customs l'ed already.” Be that however as it may. and excise, if the protections given to sea The whole sea-fencible establishment is what fencibles do not greatly promote smuggling? I object to. I wish it to be done completely Should their answers be such as I expect, away. An immen je saving would be made will ministers hesitate to abolish this, not to the public; many good seamen would be only useless, but obnosjous corps? Let the obtained for the real service of the navy ; Noble Lord, who is the guardian of the pub- and smuggling would receive a very consilic purse, look to the expense attending it. derable check. The next object to which I Let him consider the situation of the Hon. I would wish to turn the attention of the NoAdmiral Geo. Berkeley, with a salary of ble Lord at the head of the Treasury, is that

1500 for doing nothing here in England. of pensions. I believe the evil is already so Or, if he has any thing to do, if he visits the great, and increasing so fast, that it ist sea-ports, musters the fencibles, and inspects shortly cure itself. But if it is left to work the impressed men, (a new fangled part of its own cure by time, it will leave, I fear, his official duty) who have perhaps, been resome dreadful marks and scar's behind it. - I jected before, he will cost the nation twice highly approve the very liberal sum, I bethat sum in post-horses, and travelling ex- lieve 90,000 1. given by Mr. Burke's Bill, to pceses. Let ministers, 1 say, ask those to the crown annually, in order, not only to



support its dignity and splendour, but to better would it have seuared with the hoast. enable the Monarch, who wears it, to enjoyed resolution of economy of the Noble Lord, the gratification of rewarding merit, and if, instead of imposing the additional heavy bestowing tokens of his royal mmificence duty on sugar, which mast be the ruin of and personal regard, on those whom he the inferior planters of the smaller Islands, thinks deserve them. I highly approve too, his lordship had appropriated the 44, per every mark of national gratitude, voted by cent. duty to the public service, and exigenthe representatives of the people, to those cies of the state. It is true, he would thus who have essentially served the state, either have deprived some persons of pensions to in the cabinet or the field. The well-earned which they have neither right nor titje, from honours of a hard fought victory, would of- inerit or service; but he would have readerten become a dreadful charge to those on ed a double justice, and a double benefit whom they are bestowed, if unaccompanied both to the mother country and her cowith a pecuniary gratuity. But here let pen- lonies.-SENEX. - East Bourne, April sions stop. No longer let each successive 0, 1806. administration grant those pensions to the younger brothers, sisters, or daughters of rich and affluent peers, such as the Earl of

Your financial statements, from Uxbridge and others; which ought to be time to time, have naturally interested all teserved for, and bestowed only as the re- reflecting persons who have had an opportuwards of merit. And when the same ad- nity of perusing them.A letter from a ministration retire from office, let not ALL correspondent of yours, addressed, lately, to the relations of all those who have given it

Mr. Fox, particularly attracted my notice; their countenance and assistance be pen

because his figures appear to me to convey sioned also. There is no end to this, irrefragable demonstration, provided the Mr. Cobbett, we already see the tax-collec- fact be admitted from which they are detors sufficiently often at our doors, to levy duced. But, if I am not mistaken, both our contributions for the necessary exigencies you and he have most egregiously under of the state, without being called upon to

rated the aggregate income of the country. contribute towards the support of pensioned Not being a man of figures or calculation political friends, their relatives and depen- myself, I desired a friend of mine, who by dents. And here, in the name of justice and the by, I think has, like yourself, got rather reason, let me ask how the Noble Chancellor a twist about the funds, to try if he could erof the Exchequer could think of imposing tract from the newspaper, reports of Lord another, and that so heavy a duty on sugar, | Henry Petty's budget, how things really (an article already over-taxed) as three shil. stand. He has just handed me the enclosed, lings per cwt. whilst he should continue to as he calls it, hasty sketch in round numbers, exact from the planters of the Windward presuming upon our future "expenditure Islands four and a half per cent. on the pro- during the war, to be equal to what it is duce of their estates, paid on the spot; and now taken at; and that all the tases will suffer the amount thereof still to be divided produce what they are laid at; though he is in pensions ? This, Sir, in my idea, does not pleased to inform me the latter is impossible. tally with the Noble Lord's plighted profes. As it evidently appears that the new admisions of economy. The duty to which I al- nistration agree in opinion with their predejude, was obtained by a positive compact be- cessors, as to the solidity of our finances; I Iween the mother country and her colonies : think it is a duty you * owe the public, eithat the one should maintain an adequate, ther to quiet the alarm you have incautiously specified force for the defence of the other, 1 given, by a candid acknowledgment of your the consideration of the 41 per cent. duty, on error, or otherwise to defend your former the general produce of the latter. This opinions.--I for one would wish very much agreement, Sir, has been violated under every to know the truth, favourable or unfavouradministration, almost from the time it was able : and, therefore, am extremely anxious made, so that no particular charge of viola- to know your present opinion on this subject, tion can in that respect be adduced against the which I own appears, as well as to yourself, present one. No adequate force has ever of the first importance to your constant been kept in those Islands for their defence; reader.

reader.-W.S. - March 31st, isoo. witness the depredations of the enemy there Last year. Indeed, they have been often left * This letter, it will be observed, was to the protection, I should have said mercy of written previous to the publication of toy ara llack regiment. How much more honour- ticle upon the Budget, in the Register of the able and just would it have been, bow much 5th instant.


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