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our domestic current expenses conform with them. We can tell what we have paid at the end of the year, but it is extremely difficult for us to decypher how we pay. Now, a tax upon income, in a progressive series, might be imposed with such effect as to exonerate us from the frequent calls of the collector for trivial payments, and from that confusion which now prevails in the mode of collection, while these trivial payments, if it should be judged requisite to continue them, might be thrown into a distinct account, and made payable at stated tinies. In many instances, our contributions are called for with such irregularity, that they appear more in the shape of recent parish rates, levied at discretion, than of the demands of the public revenue. Notwithstanding the difficulties of the times, the people are ready to contribute, with cheerfulness, to whatever may be demanded from them, but their satisfaction would be complete, if they knew that there was a proportion observed in the public imposts. Nor could any loyal and patriotic proprietor object to an increase of tax proportioned to the extent of his property, when he considered that this proportion would be the infallible means of securing the whole. Under existing circumstances, the nation should display itself in the fulness of its vigour; it should put forth a strength and an appearance calculated to inspire terror among our avowed enemies, and admiration among our secret friends. Nothing is so likely to produce these effects, as a cheerful contribu tion of all orders, particularly the wealthier orders of the community, toward the means which will assuredly occasion them; for, even under impressions of economy, the temporary surrender of a part of our income for the preservation of the whole of our capital, must be regarded as a judicious employment of money.

But, it may be urged, that after the series has reached a certain point, its severity will press upon the great capitalists, without an adequate necessity; and that the taxation, in a political view, will carry the balance to the opposite side, and render the proportion undue and excessive upon the wealthy. Is it necessary that I should answer such an allegation in England? I am aware that this proportion would constrain the rich to relinquish a few, but certainly not many of their luxuries. But is it not better and safer for them and their country, that they should relinquish some of their indulgences, rather than that the other orders of society should be wholly deprived of their comforts When we hear a knot of scoundrels preaching and writing that a national bankruptcy will be attended with so little inconvenience, that it is be come a desirable object; when we hear them congratulating their countrymen upon the approaching downfall of that credit which has sustained the honour and reputation of our country, in an era of the most profligate frauds, and disregard of public faith; surely, it is not too much for us to affirm, that they who would grumble at, a reduction of income, which would case the public burdens, deserve to lose not only the portion of interest which would be thus usefully employed, but also their whole capital The dogmas of these republican incendiaries have been weighed, and pass current upon the continent; and I have no doubt whatever, that they have contributed to the doctrine promulgated by Buonaparte, that our national credit is a mere piece of imposture, vulnerable at every point, and brittle as glass. It is admitted, that the plan here suggested, may abridge the number of equipages, routes, gambling-houses, private concerts for the benefit of foreign pipers, and even shut the opera itself. But, if it should produce these effects, the state itself will be a great gainer thereby. If the number of equipages be reduced, the number of laced coxcombs, living in habitual idleness, will be diminished, and these useless members of society will be rendered serviceable to their country; the habits of frugality, which invariably beget a respect for morals, will restore the charms of social life, now lost in frivolous dissipations, calculated to vițiate the heart, and to unbrace the manly nerves of our youth, and the shutting up of the opera, will prevent the arrival of those cargoes of foreign mercenaries, who are annually imported into this country in order to increase the disposition to effeminacy among the people, and to debauch their taste. Perhaps too, a longer residence of families of fashion at their country seats, would lead, imperceptibly, to the revival of the old English hospitality, to a greater attention to their domestic duties, to a more general decorum of manners, and a stricter observance of religious obligations. I do not affirm that all these desirable consequences would result immediately from the trifling restraints which a limitation of income would occasion:

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but I think they would be attained in time and gradually. The deeper we engraft our political system upon religion and morals, the more secure we shall render our national establishments; for the history of the world does not exhibit a single example of the tranquil existence, for any period of time, of a political edifice destitute of these solid pillars of support. Apart, therefore, from the obvious expediency of resorting to such a measure, for the assurance of our national safety and independence, the probable good which would flow from it, considered in a moral light, forcibly recommends the propriety of making the experiment; and, fortunately, in this case, the experiment is of that description that it can do no injury to the state in its operation, and may, at any time, be laid aside when found to be inconvenient.

The complaints, therefore, of the rich, if any be made, must, frora this reasoning, be devoid of foundation: nor can it be urged, that the plan here proposed will create any diminution of those principles of subordination, arising from the distinction of ranks in society. All our notions of wealth, with the influence it creates, are relative; and therefore, when we speak of it as conferring superiority, we mean according to the state of general opulence which prevails in a country. The respect paid to wealth is not on account of any boundary line drawn between the rich and the poor, which is impassable by the latter, or on account of its possessor enjoying a certain specific property: nature has nothing to do with such distinctions; they are wholly the fruits of political society, and the degree of consequence which they give, are regulated by the actual condition of that society. For instance, a gentleman with five hundred a year income, passed for a rich man an hundred years ago, and had as many scrapes and bows as the possessor of two thousand pounds a year at this time; but now he is nothing. You may see the proprietor even of land property, pass unnoticed beyond the circle of his county, and the trader, who can make a greater appearance, because he possesses more money, received every where with idolatrous homage. Why so? because our notions of wealth being relative, those notions must alter with the relations of things. Lord Bacon observed that knowledge is power; this is true, but it is no less true, that wealth is power. And when you hear the country people, who were formerly accustomed to respect the land-holder, compare him with the upstart manufacturer bloated with wealth, and say with a sneer of contempt, that the latter can buy the squire" out and out," you cannot feel the least surprize at this great alteration in their sentiments of reverence. Wealth, generally speaking, is the product of industry, or good fortune, and they who are the represen tatives of either of those divinities, must attract the admiration of the vulgar. Hence, the rule of respect, if such a term be admissible, is founded not upon the proportion of wealth which any individual enjoys beyond the sphere of necessity or of labour, but upon the proportion which he enjoys beyond the reach of that part of the community who are likewise above the sphere of necessity or of labour. This is, to a certain extent, a political evil, inasmuch as it has made a visible inroad into the principles of true subordination, and weakened the importance of the land-gentrythe most valuable part of our political society. For where the people perceive land property to be in a constant state of fluctuation, their attachments will be removed from the person to the property, and, in due time, the land proprietor will be considered as embarked in the same lottery of fortune as the commercial speculator. It is thus that a new and formidable order of men have grown up, and made their way into the old circles of respectability, whose manners they have contaminated, while they professed to imitate them; whose consequence they have depressed by the blaze of their fortunes; whose property they have dilapidated by the pernicious example of their profusions, and of whom they are, at length, on the eve of taking precedence in civil life. It is not even now too late to counteract the further growth of this noxious political evil; and the surest mode of effecting it is by this progressive series of taxation according to the proportion of income. The proper distinctions of rank in society will not be in the least affected by it; for if we take even 2001, per annum as the point of departure, and examine the proportions, we shall find that every one to whom it may apply will retain his former ground, though it may sink an inch. Thus A, has 3000/. B, 2003/. C, 1000l. and D), 500l. per ann. They will all descend one step; but in such proportions, that ae relations of wealth and consequence which existed between them, will rema as before. A, will be to B, as B, to C,

and C, to D; and A, with his reduced income will be exactly in his former relation to D, whose income will be also reduced. The disproportion, I admit, becomes greater after the series has reached a certain point; but then it should be observed, that there is a point after which great accumulations of wealth do not enter into the contemplation of the respectful. When we know that a man is worth five thousand pounds a year, who but a jew, or a solicitor preparing a marriage settlement, troubles himself to inquire whether he may not possess 7000l. per ann? We associate the idea of great wealth and perfect independence with the possession of 5000l. a year; after that, we say, a man may do any thing, and therefore it is the excess of income beyond the verge of the rule of respect, which will be taxed. The distinction of ranks will be equally maintained.

In short, my recipe will act with the same efficacy and certainty as the new drop. If a tall man and a little man are about to swing, the moment Jack Ketch has pulled caps, shook hands, paid the usual compliments, and wished them a pleasant journey, down they drop, and hang alike, without the least difficulty in proportioning the drop to their respective sizes. The result of my recipe would be a little different, to be sure; for my drop would bring every man's feet-to the ground; or rather it would be like a stair-case, dropping at once with a man upon each step, and the common people upon the basement below. The drop would bring each man a step lower indeed; but the commonalty would stand firm, immoveable, full of joy and contentment, and new life would be given to all.

HISTORICAL DIGEST.

For a few weeks longer, I shall be allowed to present the reader with an occasional digest of the principal transactions of Europe; after the expiration of which there will not remain any diversified interests to describe, as every state will have taken its allotted station; nor will any government, excepting the government of France, be in a condition to exercise a wild of its own, distinct from that of the superior authority. The whole continent having become subservient to the views of Buonaparte, the interests of these different communities must become insensibly blended with those of France; consequently, whenever we may have an opportunity of narrating the events which occur in Europe, we ought to consider them as calculated to promote the welfare or injury either of France and her vice-royalties, or of Great Britain and her dependencies. This will shortly prove to be the real political division of the European world; by a due comprehension of which, we shall render ourselves capable of estimating the relative powers and prospects of the two great belligerents. In our last digest, we contemplated the miserable lot of the northern vice-royalties; this number we shall devote to the condition of the western ones.

VICE-ROYALTY OF HOLLAND.

Louis Buonaparte, the vice-roy of this province, met his legislative body on the 234 ult. at Utretcht, when a scene of mutual condolence took place, altogether unique and surprising, since the overthrow of that once-renowned commonwealth. By referring to all the preceding addresses of the Dutch legislative body, since Holland has been under the torture of the Corsican yoke, it will be seen, that, in the present instance, the pressure of distress has silenced the voice of flattery, and that adversity has recalled even the wretched instruments of their country's servitude, to a sense of their former sobriety and lost happiness. The contents of their address convey the severest réfections upon that anti-social and tyrannical system which the French ruler has enforced in every part of Europe, in order to accomplish the ruin of Great Bri tain. It was only a few weeks ago, that the Moniteur fulminated a terrible denunciation against that country which should presume to contravene the general rescript for the rigorous exclusion of our intercourse with the continent; and though this denunciation was not pointed expressly against the Dutch, it was very evident, that it was intended for them; because, in the same passage, it is asserted, that if the order had been faithfully obeyed in Holland, the English would long ago have sued for peace. Now, we know that, for some time past, there has been scarcely any inter course between this country and Holland; wh.refore, the mournful complaint of the

Dutch legislative body proves, beyond a doubt, the ruinous consequences, and the inefficacy of Buonaparte's system. We are here presented with a frank, but afflicting picture of its effects; the miserable inhabitants of the vice-royalties are reduced to a state bordering on despair, and they must either violate the rescript, or, if the British government persist in rejecting the terms of such a peace as Buonaparte has prescribed, they must be ruined. In the former case, the tyrant's project will fall to the ground; in the latter, the only consideration that remains will be, which will be best and longest capable of enduring the evil-England, subjected to this exclusion, or the continental subjects of Buonaparte According to the documents recently imported from Holland, we are assured, that the Dutch are arrived at the last stage of suffering, when the mind throws off all restraint, and becomes fearless of the resentments of the oppressor. The legislative body, after going through the usual ceremonies of compliment to the personal character of the Corsican's vice-roy, declare, by their president, their wish, that Providence may prosper all his cares and efforts : "may it give us peace," say they," so necessary for the well-being and tranquillity of mankind, and of this country in particular! then shall we, under the glorious sway of your majesty, see those bright days return which a thick cloud has overspread for so many years. These, sire, are the fervent and honest wishes of this assembly, and of him who has the honour to address you." Of the glories of this vice-roy's sway, no accounts have reached this country; unless it be meant, that his glories consist in doing less mischief to his subjects than they had reason to expect from a scion of the Corsican race; but no one can misunderstand the sharp reproof contained in the declaration of the thick cloud which has overspread their political hemisphere for so many years. The chronology of Dutch misery is not of remote date; but year of grief and contrition appear log to those who suffer. From the period, when these infatuated Dutchmen opened their arms to a French alliance, they have been the alternate dupes and victims of the tyranny, insolence, and rapacity of their new allies. Hence, they must have, at length, taken the bandage of delusion from their eyes, and have reached a point of the most goading misery, when they feel themselves bold enough to express for once, publicly, an honest wish; and to avow, in the face of their oppressor's deputy, their conviction that the bright days of their country will never return, until the system of tyranny, under which they have groaned since their alliance with France, shall have been abolished. If any of the Stadtholders of Holland had attempted, for a single day, to have brought upon the people of that country the calamities which they have endured under the short tyrannical system of France, they would have deposed or driven him out of their dominions ; but the depravation of morals has altered the political character of nations, and we have seen Holland kiss the hand of the usurper who scourges it, bless his name, put up prayers to heaven for him, and degrade human nature itself, by offering up to him the inceuse of praise, proper only for the Supreme Being. But when the lash smarts, when the skin is excoriated with stripes, every tongue is motionless at the mention of his successes. No deputation was sent to congratulate the assassin of nations on his triumph at Tilsit, as had been sent from Holland to prostrate themselves at his feet, after his sword had been bathed in the blood of Austria, at the close of the disastrous campaign of 1805. No symptom of joy, at the submission of Russia, irradiated that gloom which had overcast Holland since the hour of its deliverance from the government of the house of Orange: on the contrary, we have heard only the murmurs of sullen discontent, and sighs of apprehension and despondency, until, wearied with sighing, murmuring, praying, and hoping, the voice of public execration has broken silence, and vented itself upon the author of these calamities.

Such is the actual state of the people of Holland, as recorded in an official declaration. But is it not altogether unexpected, that their king should acknowledge the justice of these damning truths, and even re-echo them in a far more dolorous strain? "I shall always account it a satisfaction," says he, "to make you participators in the little good which can be accomplished, or rather in shunning the evils which may be avoided; for, in difficult circumstances, the latter mode of expression is more be coming than the former." Ah! is it come to this? Have only one short year and five months elapsed since you were proclaimed king of Holland, and do you so soon complain of your crown of thorns?

Uneasy lies the head that wears a crown!

especially such crowns as are acquired by murder, fraud, and usurpation!

Let my readers turn to the 32d number of our first volume, and peruse, once more, the nauseous details of that tragi-comic scene which took place at Paris between Buonaparte, his brother Louis, and the six Dutch traitors, who were commissioned to surrender the liberties of Holland into the hands of the bloody usurper. Under the glorious protection of your majesty," said they, addressing themselves to Buonaparte, "and under the power of the paternal government which we request of him, we dare to hope, that Holland, assured in future of the unchangeable affection of the greatest of monarchs, and strictly allied even by its destiny to that of your immense and immortal empire, will see the renewal of its ancient glory and prosperity, and that repose it has so long been deprived of." Compare these expressions with the gloomy salutation which the legislative body have given to their master at Utretcht, and it will be seen how deservedly they suffer who know not how to maintain the independence of their country. The people whose glory was to revive, under the auspicious reign of a Buonaparte, are now told by their king" that notwithstanding the peace upon the continent, their situation is yet extremely difficult; but still they may finally hope, that, by a general peace, they may reach the end of their miseries!"

This declaration is so unlike the style of the Corsican family, that I begin to entertain a belief in the prevalent report, that Louis is to be shoved from his throne of fogs into another where he will see more clearly. It is said that Talleyrand is about to pay Holland a visit. The visits of that villain are very expensive. As he has already squeezed the Dutch capitalists smartly, it is not likely that he will be sent to Holland for the purpose of raising contributions for his master, or of collecting booty for himself to supply the expenses attendant upon his installation into the Exarchate of Constantinople. He goes therefore to dethrone Louis in a genteel manner; that is, he will persuade Louis, like the governor of Baratara, to quit the government, before the government quits him; and then Holland will be either leased to another. tenant, or merged into the great empire. If it should be merged, it will really be curious to observe the mode in which the champion of pure monarchy will explain away the following philosophic distich addressed to the six Dutch slaves at the meeting before alluded to" Every time I have been called upon to interfere in your internal: affairs, I have been forcibly struck, with the inconveniences attached to the uncertain form of your government." In a few weeks we shall have an exposé.

ON THE REGULATION AND EXTENSION OF EXISTING TAXES.

Letter II.

COUNTRY BANKERS.

SIR,-I hope that the note, at the foot of your 23d number, page 432, will have the effect of drawing the public attention to the subject upon which I have presumed to address you. On referring to the act of the forty-fourth of the king, chap. 98, I certainly stand corrected, as to the right of a country banker to re-issue his notes at an unlimited period, though in correcting me you have yourself fallen into an error; for the act has not, as you say, limited the circulation to three years only. from the date," but limits the period of re-issuing them to that time: the words in the schedule to the act being as follows:

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Promissory note, or other note, for the payment of money to the bearer on demand, (which may, within three years after the date thereof, but not at a later period, be re-issued from time to time after payment at any place) where the sum expressed therein, or made payable thereby, shall not exceed one pound and one shilling,...

"Where the sum shall exceed one pound and one shilling, and not exceed two pounds and two shillings,...

....

"Where the sum shall exceed two pounds and two shillings, and not exceed five pounds and five shillings,.

"Where the sum shall exceed five pounds and five shillings, and not exceed twenty pounds,...

And by a clause in the act, no note above 201. can be re-issued at all.

1. s. d.

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