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ON THE REGULATION AND EXTENSION OF EXISTING TAXES

Sir,-At a period when there is so great a probability of some of our usual resources falling short, by reason of the temporary inconvenience sustained by our trade, it will, perhaps, become the necessary, though painful, duty of parliament, to raise additional taxes upon that part of the community, whose means are unimpaired, though their share of the public burthens is so considerable. But before that is done, surely it is the duty of those to whose care the finances of the country are confided, to inquire, whether the present taxes are equally borne; or, whether they do not admit of regulations which might much increase their produce, without affecting any but those who made them. Conceiving too, that it is the duty of every man to communicate any experience or information he may possess, towards the attainment of such an object; I shall beg leave, through the medium of your Review, to lay before ministers, and the public, such hints and observations as occur to me upon the subject.

The first head to which I would draw their attention is the assessed taxes, of which I believe it would not be beyond the truth to say, that there is an evasion to the amount of at least one tenth, or 700,000l. per annum. This defalcation principally arises under the heads of house tax, horses and dogs: the first by the rental of of houses being taken much below the real value. Indeed, in many parts of the kingdom, it is considered a mere nominal tax; and while houses, in the metropolis, are rated to the full rent, and, in many instances, above it, you will, in the country, find houses worth, or letting at, from 50l. to 100l. a year, rated at only 51. That this inequality is unjust, needs not a moment's demonstration; and that it ought to be remedied with as little grievance to the subject as may be. This, I think, might be done, (as well as the produce of the window tax considerably augmented) by making a return of the real rent or value, and the number of windows of a house, as imperative upon the occupier as the present return of other articles.

The deficiency, under the head of horses and dogs, is enormous: it attaches to every species of owners of them; but more especially to that class of the community who complain most loudly of the taxes, only because they pay the least towards them; I mean the farmers. One of these persons, for instance, will keep his hunter, one or two market hacks, his pointers and spaniels; yet he will pay for only one horse and one dog; omitting the second (and sometimes third) horse, the other dogs, the game license, and the servant.-That is, he pays in the proportion of about three to twelve. He is himself, perhaps, the assessor; or a brother farmer is; and to cheat the king, as they call it, is considered perfectly fair and honest.

The next head of defalcation to which I would bespeak the public attention is, that of malt. The high and impolitic tax upon this article, while it goes so far to poison and reduce the staple beverage of the kingdom, holds out a temptation to fraud not to be resisted; and, therefore, though convictions are constantly taking place, and very heavy penalties inflicted, yet frauds still go on; and though they never will be effectually crushed till the duty is reduced, yet I have no doubt that they would be more checked than they are at present, by punishing the connivance of the exciseman, and thwarting that connivance by a more frequent change of officers from place to place for it is notorious to persons used to malting countries, that a regular system of bribery is carried on to the detriment of the revenue; and that the exciseman is constantly neglecting his duty, and winking at frauds which he is paid for preventing. An exciseman, for instance, whose district consists of a town and its neighbourhood, will, perhaps, visit the malthouses in the town daily, while those in the suburbs, some of them, perhaps not half a mile distant, he will visit only once, or, at most, twice a week, leaving an interval which allows the malster to run nearly or quite as much malt as he pays duty for, to the great injury of the revenue, as well as of the fair trader.

Another regulation, which I should venture to propose, would be an extension of the stamp duties, as they regard the bank and country bankers. As to the former, it is to be hoped, that the late report of the finance committee will lead to some regu lations which will go to give to the public at large some share in the immense bonuses and dividends now enjoyed at the expense of the public, by the proprietors of bank stock; one of which I hope will be the actual stamp duty, to be paid on all notes of

the bank of England, and their powers of attorney, in lieu of their present compositions of, I believe, 8,000l. per annum. Of country bankers it is hardly necessary to say, that no race of men has profited more by the public, or paid less: and, indeed, something like a general call has, for some time, been made by the country for a larger contribution, from these gentlemen to the public burthens. It has been suggested, that this should be attained in the shape of an annual licence. This, however, could not be very productive; at the same time that it may be doubted, whether the licencing system is quite congenial with freedom and a free trade. At all events, it is high time to do away the exemptions and indulgences enjoyed by these persons. Of this description is, I think, the very unnecessary indulgence afforded to them in the power of re-issuing their notes, which, at present, they can do as long as the paper will hold together, and sometimes after that) without reference to the date: so that a country banker will repeatedly, in the course of one, two, three, four, five, or more years, re-issue the same note, (every time a new one as regards his advantage from it) but only paying one stamp duty, and that, comparatively a very small one, to the public. Upon the whole, I have no doubt but that an immediate doubling of the stamp duties upon country bank notes, and a prohibition against re-issuing them, would produce a large revenue with very general satisfaction. Under this head should likewise be noticed the practice of London bankers, suffering their country customers to draw upon unstainped drafts,—a gross and considerable fraud upon the revenue; but which I am at a loss to suggest any means of suppressing.

The receipt tax, while one of the fairest and least burthensome measures of finance, is notoriously the least productive ;--perhaps not to above one-third of its proper amount. I am aware that this is one of the taxes most difficult to enforce. As one means of extending it, however, I think a regulation might be adopted, compelling all persons in trade to take out, annually, a certain number of stamps, returning the overplus upon oath at the end of the year.

But while I am pointing out so many of the taxes which appear to be principally evaded in the country, I am perfectly aware, that it is in cities, and large towns, especially in this metropolis, that many of the existing taxes are most evaded. That the property tax, that great and increasing source of our revenue, by which we are enabled to make such sacrifices to posterity, by raising so large a portion of the supplies within the year, is unequally borne by the mercantile interests, is too generally known, and admitted, to require any proof. Year after year do the assessments on Janded property increase, while many of the wealthy merchants of the metropolis, and other places, taking advantage of the sanctity shewn to their concerns, contrive to elude a very great proportion of their part of the burthen; while, even the part which they do bear is generally thrown upon the consumer, so that it may almost be said, that the property tax is to persons in trade no burthen at all. It is likewise in London, and other great towns, that a great defalcation takes place in several of the assessed taxes, on account of the difficulty of discovering and tracing persons who are occasional lodgers, or have no settled residence.

Many other evasions, some of a serious, others of a subordinate nature, might be pointed out:-but without pursuing these particulars any further, I apprehend enough has been said to shew that there is a very great falling off in many of the existing taxes, and one which, for the sake of equality and justice, calls for a speedy and decisive correction. Whether the bill submitted by Mr. Perceval, to the House of Commons, towards the end of the last sessions (the principal feature of which is to increase the number and powers of surveyors and inspectors, and retrench those of the commissioners of taxes) will effect this desirable end, with regard to the assessed taxes, I think admits of considerable doubt. There is no class of men in the community, more useful and honourable, and to whom the public service is more indebted, than gentlemen who take upon themselves to act as magistrates, deputylieutenants, and commissioners of taxes. Independently of the troublesome, odious, and gratuitous nature of their services, their rank and situation in the country, do more to reconcile men's minds to the harsh provisions of the law, than the whole power of government could otherwise effect; and I, therefore, am persuaded, that any diminution of the power and respectability of this class of men would not only fail Difcorts, 4

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of promoting, but would tend very much to deteriorate from it. As to the other point, the increasing the number of surveyors and inspectors, and an enlargement of their powers, it would, most likely, in some measure, answer the purpose; but I fear at the expense of much disgust and oppression among the people. In none of its proceedings should parliament lose sight of that principle of individual freedont, which is the inherent birthright of Englishmen; and upon the existence and preservation of which has arisen, and can alone continue, our national happiness and superiority. It is the duty, therefore, of ministers, who propose taxes, and of parlia ment which enacts them, not merely to consider whether any particular regulation will effectuate its object, but whether it can be brought about by means reconcileable with the spirit of our free constitution. If, for instance, an act were passed, requiring every man, once a year, to assemble at the vestry of his parish, and there give in, upon oath, a return of all the taxes he was liable to; there is no doubt but such a step, while it opened a door to a dreadful scene of perjury, would, for a time, greatly increase the taxes; but it would be at an expense which the whole taxation of the kingdom would not repay; for it would violate every feeling of honest independence, and do more to alienate men's minds from a love of their country than almost any other means which could be devised. As, therefore, the proposed extension of inspectors must necessarily be of an odious nature, I think it should first be shewn, that their present powers, and those of government, and of the commissioners of taxes, have proved ineffectual. For my own part, I am induced to think, that if recourse were had to the penalties now applicable, and if, by means of them, some striking examples were made of fraudulent returns by individuals, and of gross negligence and connivance ou the part of assessors and inspectors, that a remedy would be found without any new or odicus enactments. At all events, any encroachment upon the powers and respectability of the commissioners ought, on all accounts, to be deprecated. It is very much a question, whether the inquisitorial powers of taxation have not been already carried far enough: but I am sure they will be carried too far, if, instead of being executed through the gratuitous medium of independent persons having common feelings with the public, they are to devolve wholly upon hired mercenary informers.

I am far, Sir, from meaning to offer any of these remarks in a peremptory dictatorial manner, but, on the contrary, shall be happy to stand corrected on all or any of these points, to which you or your readers may see objections.

London, Nov. 23, 1807.

I am, Sir, &c.

A PAYER OF TAXES.

BUENOS AYRES.

Mr. Editor,-We are indeed curious to know the collateral circumstances which could possibly have induced general Whitelocke to make the sacrifice of so many valuable and tried soldiers, and the dearer honours of their survivors. His own dispatches tell us "the knowledge he had obtained, that the enemy meant to occupy the flat roofs of the houses, gave rise to the following plan of attack," viz. "the musquets were to be unloaded, the men not to fire."

Before the troops sailed from Monte Video, mortars, with a sufficiency of shells, as well as ammunition, for a very considerable train of heavy artillery, had been put on board, expressly for the purpose of being employed against Buenos Ayres; and, by continued fatigue, parties from among the troops, who formed that expedition, were naturally led to enquire why their labour was entirely useless, and what motives could have so fatally changed the plan of attack? Surely, shells and twentyfour-pound shot would have been more efficacious than bayonets against stone-houses. Added to this, the position of the British troops was such as to exclude the entrance of sufficient provisions into the town, and, by a little extension to the left, they might have entirely blockaded it. They had also reason to believe the natives by no means prepared to undergo restraint, or suffer hunger; most probably a very few days would have brought their capitulation. During this interval the suburbs would have afforded abundance of provisions and spirits for our army. Mark the event!

From the detached order of march, and the distance intervening between each bri gade of the British army, general Liniers had persuaded his fearful soldiers that their

numbers did not exceed 4000. By this specious policy, he inspired them with a little spirit, and those dastardly wretches, who ever shuddered at the British bayonet, who had not, at any time, (though superior in numbers) dared to stand a charge; those undisciplined men, defended by their breast works, and their impenetrable houses, kept up a continued and cross fire on our defenceless soldiery. Their musquets rested on the parapets, which served to give them a more steady aim, as merely the upper part of their heads were visible; after discharging they entirely disappeared until they had re-loaded. Thus, Sir, the first return was eleven hundred killed and wounded; the second, I know not how many then, alas! most unhappily fell major Trotter, whose confirmed bravery and patriotism is not sufficiently known to his countrymen. Oh, brave and enthusiastic spirit! if e'er thou hoverest o'er thy native land, despise not the tear of one who would emulate thy patriotic virtues, and hasten, were it in his power, the investigations which will speak peace and honour to thy ashes! You say, general Whitelocke's modesty would not allow him to mention the party he headed on the accursed morning of the 5th of July. General Whitelocke, (I should add his excellency) with general Levison Gower, stormed Mr. White's house, as the former observes in his dispatches, "being distant about three miles from the great square and fort. Pudet hæc opprobria nobis, et dici potuisse, et non potuisse refelli.

I shall take the liberty, should these observations meet your approbation, to send you a few remarks on the Spanish letter you have just commenced publishing, most part of which is extremely erroneous, and unjust to England.* I have the honour to be, &c. &c. MILES BRITANNICUS.

POETRY.

LINES, OCCASIONED BY READING CERTAIN ORDERS, PREVIOUS TO AND AFTER

THE ATTACK ON A REMOTE TOWN.

No muse here dictates, and no fancy glows,
To paint our follies, or relieve our woes;
A blunt narration's all we can expect,
Of boasted failure, and avow'd defect.
So W-

thought, as will be said, or sung,
And preach'd confusion in the vulgar tongue.-
Perhaps thought not, for wisdom hid her head,
And, like the gen'ral, lay secure in bed.
Sir SI's steady zeal was first to sound
The empty streets, and gain the rising ground;
There quiet stand, whilst others sections form'd,
And cut in wings the crowded housetops storm'd;
Light troops in rear, the solid van inspir'd,

And cannons follow'd, where they should have fir'd;
Corps were to move, as fun'rals lie in state,
With constant orders, orders still to wait,-
To move straight forward was the hero's theme,
And gain-the city? no! to gain the stream!
But, if they suffer'd by the field-day plan,
T' advance, so say the orders, as they can.
Cæsar, himself, in private, left the rules,
Which order corporals to lead with tools.

And when you wish th' opposing town to win,
To break the doors, and let the soldiers in;

No more by fire encouraging the foe,

But prove, without it's use, how much you know.

* I shall be happy to insert any communication from my sensible correspondent. My object, in the insertion of the Spanish letter, was to give the fullest and most im partial accounts of a transaction that must be thoroughly investigated, for the sak of the national honour, and the national feeling.

Orders must conquer, firing's all a joke,
Attacks are useless, when the musquets smoke;
So when a butcher, rais'd to high command,
To the lov'd contract signs the feeling hand,
(Such as of late in Poh's walls expir'd)
With the true love of butcher's glory fir'd,
And glad in distant climes in blood to roam,
Promotes the slaughter, which he lov'd at home.
But here! alas, to what ill-fated star,

Can man ascribe the issue of the war?

He tells the troops, they've conquer'd, but, alack!
That, as they've conquer'd, so they must go back.
The finest feelings in his bosom glow,

Who loves his country, ought to spare the foe,-
He thanks the troops for all their glorious deeds,
Too dear such thanks, when such an army bleeds;
And gives, for anxious nights, and toilsome days,
The sterile comfort of a Wh- 's praise;
And crowns the farce, by stating one brave fact,
As if, by heav'ns! our Britons did not act.
As if one man rewarded could atone

The crimes, another (not a man) has shewn:
Crimes, which have justly rais'd Britannia's fears,
Crimes, which have caused our curses and our tears,
Which, nursed by ignorance, and fed by pride,
Extinguish'd conscience, when our heroes died.

COLLEGE AT CALCUTTA.

To the East India Directors.

In the Morning Post of November 5, 1807, I read an account of the reduction of that noble institution,-the College at Calcutta. The revenues of India produce about fifteen millions per annum, and the East India directors grudge the small sum of 30,000l. per annum, to support the college founded by that great and enlightened character, the Marquis of Wellesley. Are then the East India Directors so uneducated as not to be able to appreciate the importance of such an institution? Important in the highest degree to present and future ages, and of the deepest interest to the whole civilized world. How could men, so illiberal and uneducated, be elected to the direction, in such a liberal, civilized, and enlightened country as England?-But is there not a controul in parliament?- Cannot the East India board, who are able to appreciate, as men of education, the value of such an institution, interfere, to prevent this eternal disgrace to our nation, and rescue the honour of England? PHILOMATHES.

POLITICAL LITERATURE.

A Refutation of the Charge brought against the MARQUIS WELLESLEY, on account of his Conduct to the NABOB OF OUDE.---From Authentic Documents, by J. Brand, Cl. M. A. &c. &c.

Although every honest man must deprecate the occurrence of such proceedings as those, which have lately tarnished the national character, in the conduct which has been manifested towards lord Wellesley, it is impossible not to admit, that they have produced one good effect, in directing the public attention to possessions, the prosperity of which are so essential to the security and welfare of this country. It is melancholy to reflect, that this feeling is not the result of any increased estimation of the value of our empire in India, or of a more just sense of the services of those who have contributed to its establishment; but may be considered to proceed from the avidity with which the public receive any accounts that have a tendency to lower the great, and to injure even those from the execution of whose abilities the country has derived the greatest advantages. Whatever may be the motives, however, it is certain, that the affairs of India have excited more interest since the return of lord

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