第16章

When,incountriesthatarecalledcivilised,weseeagegoingtotheworkhouseandyouthtothegallows,somethingmustbewronginthesystemofgovernment。Itwouldseem,bytheexteriorappearanceofsuchcountries,thatallwashappiness;buttherelieshiddenfromtheeyeofcommonobservation,amassofwretchedness,thathasscarcelyanyotherchance,thantoexpireinpovertyorinfamy。Itsentranceintolifeismarkedwiththepresageofitsfate;anduntilthisisremedied,itisinvaintopunish。

Civilgovernmentdoesnotexistinexecutions;butinmakingsuchprovisionfortheinstructionofyouthandthesupportofage,astoexclude,asmuchaspossible,profligacyfromtheoneanddespairfromtheother。Insteadofthis,theresourcesofacountryarelavisheduponkings,uponcourts,uponhirelings,impostorsandprostitutes;andeventhepoorthemselves,withalltheirwantsuponthem,arecompelledtosupportthefraudthatoppressesthem。

Whyisitthatscarcelyanyareexecutedbutthepoor？Thefactisaproof,amongotherthings,ofawretchednessintheircondition。Bredupwithoutmorals,andcastupontheworldwithoutaprospect,theyaretheexposedsacrificeofviceandlegalbarbarity。Themillionsthataresuperfluouslywastedupongovernmentsaremorethansufficienttoreformthoseevils,andtobenefittheconditionofeverymaninanation,notincludedwithinthepurlieusofacourt。ThisIhopetomakeappearintheprogressofthiswork。

Itisthenatureofcompassiontoassociatewithmisfortune。IntakingupthissubjectIseeknorecompense—Ifearnoconsequence。Fortifiedwiththatproudintegrity,thatdisdainstotriumphortoyield,IwilladvocatetheRightsofMan。

ItistomyadvantagethatIhaveservedanapprenticeshiptolife。

Iknowthevalueofmoralinstruction,andIhaveseenthedangerofthecontrary。

Atanearlyperiod—littlemorethansixteenyearsofage,rawandadventurous,andheatedwiththefalseheroismofamaster*[27]whohadservedinaman—of—war—Ibeganthecarverofmyownfortune,andenteredonboardtheTerriblePrivateer,CaptainDeath。FromthisadventureIwashappilypreventedbytheaffectionateandmoralremonstranceofagoodfather,who,fromhisownhabitsoflife,beingoftheQuakerprofession,mustbegintolookuponmeaslost。Buttheimpression,muchasiteffectedatthetime,begantowearaway,andIenteredafterwardsintheKingofPrussiaPrivateer,CaptainMendez,andwentwithhertosea。Yet,fromsuchabeginning,andwithalltheinconvenienceofearlylifeagainstme,I

amproudtosay,thatwithaperseveranceundismayedbydifficulties,adisinterestednessthatcompelledrespect,Ihavenotonlycontributedtoraiseanewempireintheworld,foundedonanewsystemofgovernment,butIhavearrivedataneminenceinpoliticalliterature,themostdifficultofalllinestosucceedandexcelin,whicharistocracywithallitsaidshasnotbeenabletoreachortorival。*[28]

KnowingmyownheartandfeelingmyselfasInowdo,superiortoalltheskirmishofparty,theinveteracyofinterestedormistakenopponents,Ianswernottofalsehoodorabuse,butproceedtothedefectsoftheEnglishGovernment。

Ibeginwithchartersandcorporations。

Itisaperversionoftermstosaythatachartergivesrights。Itoperatesbyacontraryeffect—thatoftakingrightsaway。Rightsareinherentlyinalltheinhabitants;butcharters,byannullingthoserights,inthemajority,leavetheright,byexclusion,inthehandsofafew。Ifcharterswereconstructedsoastoexpressindirectterms,"thateveryinhabitant,whoisnotamemberofacorporation,shallnotexercisetherightofvoting,"suchcharterswould,intheface,bechartersnotofrights,butofexclusion。

Theeffectisthesameundertheformtheynowstand;andtheonlypersonsonwhomtheyoperatearethepersonswhomtheyexclude。Thosewhoserightsareguaranteed,bynotbeingtakenaway,exercisenootherrightsthanasmembersofthecommunitytheyareentitledtowithoutacharter;and,therefore,allchartershavenootherthananindirectnegativeoperation。

TheydonotgiverightstoA,buttheymakeadifferenceinfavourofAbytakingawaytherightofB,andconsequentlyareinstrumentsofinjustice。

Butchartersandcorporationshaveamoreextensiveevileffectthanwhatrelatesmerelytoelections。Theyaresourcesofendlesscontentionsintheplaceswheretheyexist,andtheylessenthecommonrightsofnationalsociety。AnativeofEngland,undertheoperationofthesechartersandcorporations,cannotbesaidtobeanEnglishmaninthefullsenseoftheword。Heisnotfreeofthenation,inthesamemannerthataFrenchmanisfreeofFrance,andanAmericanofAmerica。Hisrightsarecircumscribedtothetown,and,insomecases,totheparishofhisbirth;andallotherparts,thoughinhisnativeland,aretohimasaforeigncountry。Toacquirearesidenceinthese,hemustundergoalocalnaturalisationbypurchase,orheisforbiddenorexpelledtheplace。Thisspeciesoffeudalityiskeptuptoaggrandisethecorporationsattheruinoftowns;andtheeffectisvisible。

Thegeneralityofcorporationtownsareinastateofsolitarydecay,andpreventedfromfurtherruinonlybysomecircumstanceintheirsituation,suchasanavigableriver,oraplentifulsurroundingcountry。Aspopulationisoneofthechiefsourcesofwealth（forwithoutitlanditselfhasnovalue）,everythingwhichoperatestopreventitmustlessenthevalueofproperty;andascorporationshavenotonlythistendency,butdirectlythiseffect,theycannotbutbeinjurious。Ifanypolicyweretobefollowed,insteadofthatofgeneralfreedom,toeverypersontosettlewherehechose（asinFranceorAmerica）itwouldbemoreconsistenttogiveencouragementtonewcomersthantoprecludetheiradmissionbyexactingpremiumsfromthem。*[29]

Thepersonsmostimmediatelyinterestedintheabolitionofcorporationsaretheinhabitantsofthetownswherecorporationsareestablished。TheinstancesofManchester,Birmingham,andSheffieldshow,bycontrast,theinjurieswhichthoseGothicinstitutionsaretopropertyandcommerce。Afewexamplesmaybefound,suchasthatofLondon,whosenaturalandcommercialadvantage,owingtoitssituationontheThames,iscapableofbearingupagainstthepoliticalevilsofacorporation;

butinalmostallothercasesthefatalityistoovisibletobedoubtedordenied。

Thoughthewholenationisnotsodirectlyaffectedbythedepressionofpropertyincorporationtownsastheinhabitantsthemselves,itpartakesoftheconsequence。Bylesseningthevalueofproperty,thequantityofnationalcommerceiscurtailed。

Everymanisacustomerinproportiontohisability;andasallpartsofanationtradewitheachother,whateveraffectsanyofthepartsmustnecessarilycommunicatetothewhole。

AsoneoftheHousesoftheEnglishParliamentis,inagreatmeasure,madeupofelectionsfromthesecorporations;andasitisunnaturalthatapurestreamshouldflowfromafoulfountain,itsvicesarebutacontinuationofthevicesofitsorigin。Amanofmoralhonourandgoodpoliticalprinciplescannotsubmittothemeandrudgeryanddisgracefularts,bywhichsuchelectionsarecarried。Tobeasuccessfulcandidate,hemustbedestituteofthequalitiesthatconstituteajustlegislator;andbeingthusdisciplinedtocorruptionbythemodeofenteringintoParliament,itisnottobeexpectedthattherepresentativeshouldbebetterthantheman。

Mr。Burke,inspeakingoftheEnglishrepresentation,hasadvancedasboldachallengeaseverwasgiveninthedaysofchivalry。"Ourrepresentation,"sayshe,"hasbeenfoundperfectlyadequatetoallthepurposesforwhicharepresentationofthepeoplecanbedesiredordevised。""Idefy,"continueshe,"theenemiesofourconstitutiontoshowthecontrary。"—Thisdeclarationfromamanwhohasbeeninconstantoppositiontoallthemeasuresofparliamentthewholeofhispoliticallife,ayearortwoexcepted,ismostextraordinary;and,comparinghimwithhimself,admitsofnootheralternative,thanthatheactedagainsthisjudgmentasamember,orhasdeclaredcontrarytoitasanauthor。

Butitisnotintherepresentationonlythatthedefectslie,andthereforeIproceedinthenextplacetothearistocracy。

WhatiscalledtheHouseofPeers,isconstitutedonagroundverysimilartothat,againstwhichthereisnolawinothercases。Itamountstoacombinationofpersonsinonecommoninterest。Nobetterreasoncanbegiven,whyahouseoflegislationshouldbecomposedentirelyofmenwhoseoccupationconsistsinlettinglandedproperty,thanwhyitshouldbecomposedofthosewhohire,orofbrewers,orbakers,oranyotherseparateclassofmen。Mr。Burkecallsthishouse"thegreatgroundandpillarofsecuritytothelandedinterest。"Letusexaminethisidea。

Whatpillarofsecuritydoesthelandedinterestrequiremorethananyotherinterestinthestate,orwhatrighthasittoadistinctandseparaterepresentationfromthegeneralinterestofanation？

Theonlyusetobemadeofthispower（andwhichitalwayshasmade）,istowardofftaxesfromitself,andthrowtheburthenuponthosearticlesofconsumptionbywhichitselfwouldbeleastaffected。

Thatthishasbeentheconsequence（andwillalwaysbetheconsequence）

ofconstructinggovernmentsoncombinations,isevidentwithrespecttoEngland,fromthehistoryofitstaxes。

Notwithstandingtaxeshaveincreasedandmultiplieduponeveryarticleofcommonconsumption,theland—tax,whichmoreparticularlyaffectsthis"pillar,"hasdiminished。In1778theamountoftheland—taxwasL1,950,000,whichishalf—a—millionlessthanitproducedalmostahundredyearsago,*[30]notwithstandingtherentalsareinmanyinstancesdoubledsincethatperiod。

BeforethecomingoftheHanoverians,thetaxesweredividedinnearlyequalproportionsbetweenthelandandarticlesofconsumption,thelandbearingratherthelargestshare:butsincethateranearlythirteenmillionsannuallyofnewtaxeshavebeenthrownuponconsumption。Theconsequenceofwhichhasbeenaconstantincreaseinthenumberandwretchednessofthepoor,andintheamountofthepoor—rates。Yethereagaintheburthendoesnotfallinequalproportionsonthearistocracywiththerestofthecommunity。Theirresidences,whetherintownorcountry,arenotmixedwiththehabitationsofthepoor。Theyliveapartfromdistress,andtheexpenseofrelievingit。Itisinmanufacturingtownsandlabouringvillagesthatthoseburthenspresstheheaviest;inmanyofwhichitisoneclassofpoorsupportinganother。

Severalofthemostheavyandproductivetaxesaresocontrived,astogiveanexemptiontothispillar,thusstandinginitsowndefence。Thetaxuponbeerbrewedforsaledoesnotaffectthearistocracy,whobrewtheirownbeerfreefromthisduty。Itfallsonlyonthosewhohavenotconveniencyorabilitytobrew,andwhomustpurchaseitinsmallquantities。Butwhatwillmankindthinkofthejusticeoftaxation,whentheyknowthatthistaxalone,fromwhichthearistocracyarefromcircumstancesexempt,isnearlyequaltothewholeoftheland—tax,beingintheyear1788,anditisnotlessnow,L1,666,152,andwithitsproportionofthetaxesonmaltandhops,itexceedsit。—Thatasinglearticle,thuspartiallyconsumed,andthatchieflybytheworkingpart,shouldbesubjecttoatax,equaltothatonthewholerentalofanation,is,perhaps,afactnottobeparalleledinthehistoriesofrevenues。

Thisisoneofthecircumstancesresultingfromahouseoflegislation,composedonthegroundofacombinationofcommoninterest;forwhatevertheirseparatepoliticsastopartiesmaybe,inthistheyareunited。Whetheracombinationactstoraisethepriceofanyarticleforsale,orrateofwages;orwhetheritactstothrowtaxesfromitselfuponanotherclassofthecommunity,theprincipleandtheeffectarethesame;andiftheonebeillegal,itwillbedifficulttoshowthattheotheroughttoexist。

ItisnousetosaythattaxesarefirstproposedintheHouseofCommons;

forastheotherhousehasalwaysanegative,itcanalwaysdefenditself;anditwouldberidiculoustosupposethatitsacquiescenceinthemeasurestobeproposedwerenotunderstoodbeforehand。Besideswhich,ithasobtainedsomuchinfluencebyborough—traffic,andsomanyofitsrelationsandconnectionsaredistributedonbothsidesthecommons,astogiveit,besidesanabsolutenegativeinonehouse,apreponderancyintheother,inallmattersofcommonconcern。

Itisdifficulttodiscoverwhatismeantbythelandedinterest,ifitdoesnotmeanacombinationofaristocraticallandholders,opposingtheirownpecuniaryinteresttothatofthefarmer,andeverybranchoftrade,commerce,andmanufacture。Inallotherrespectsitistheonlyinterestthatneedsnopartialprotection。

Itenjoysthegeneralprotectionoftheworld。Everyindividual,highorlow,isinterestedinthefruitsoftheearth;men,women,andchildren,ofallagesanddegrees,willturnouttoassistthefarmer,ratherthanaharvestshouldnotbegotin;andtheywillnotactthusbyanyotherproperty。Itistheonlyoneforwhichthecommonprayerofmankindisputup,andtheonlyonethatcanneverfailfromthewantofmeans。Itistheinterest,notofthepolicy,butoftheexistenceofman,andwhenitceases,hemustceasetobe。

Nootherinterestinanationstandsonthesameunitedsupport。Commerce,manufactures,arts,sciences,andeverythingelse,comparedwiththis,aresupportedbutinparts。Theirprosperityortheirdecayhasnotthesameuniversalinfluence。Whenthevalleyslaughandsing,itisnotthefarmeronly,butallcreationthatrejoice。Itisaprosperitythatexcludesallenvy;andthiscannotbesaidofanythingelse。

Whythen,doesMr。Burketalkofhishouseofpeersasthepillarofthelandedinterest？Werethatpillartosinkintotheearth,thesamelandedpropertywouldcontinue,andthesameploughing,sowing,andreapingwouldgoon。Thearistocracyarenotthefarmerswhoworktheland,andraisetheproduce,butarethemereconsumersoftherent;andwhencomparedwiththeactiveworldarethedrones,aseraglioofmales,whoneithercollectthehoneynorformthehive,butexistonlyforlazyenjoyment。

Mr。Burke,inhisfirstessay,calledaristocracy"theCorinthiancapitalofpolishedsociety。"Towardscompletingthefigure,hehasnowaddedthepillar;butstillthebaseiswanting;andwheneveranationchoosetoactaSamson,notblind,butbold,downwillgothetempleofDagon,theLordsandthePhilistines。

Ifahouseoflegislationistobecomposedofmenofoneclass,forthepurposeofprotectingadistinctinterest,alltheotherinterestsshouldhavethesame。Theinequality,aswellastheburthenoftaxation,arisesfromadmittingitinonecase,andnotinall。Hadtherebeenahouseoffarmers,therehadbeennogamelaws;

orahouseofmerchantsandmanufacturers,thetaxeshadneitherbeensounequalnorsoexcessive。Itisfromthepoweroftaxationbeinginthehandsofthosewhocanthrowsogreatapartofitfromtheirownshoulders,thatithasragedwithoutacheck。

Menofsmallormoderateestatesaremoreinjuredbythetaxesbeingthrownonarticlesofconsumption,thantheyareeasedbywardingitfromlandedproperty,forthefollowingreasons:

First,Theyconsumemoreoftheproductivetaxablearticles,inproportiontotheirproperty,thanthoseoflargeestates。

Secondly,Theirresidenceischieflyintowns,andtheirpropertyinhouses;andtheincreaseofthepoor—rates,occasionedbytaxesonconsumption,isinmuchgreaterproportionthantheland—taxhasbeenfavoured。InBirmingham,thepoor—ratesarenotlessthansevenshillingsinthepound。Fromthis,asisalreadyobserved,thearistocracyareinagreatmeasureexempt。

Thesearebutapartofthemischiefsflowingfromthewretchedschemeofanhouseofpeers。

Asacombination,itcanalwaysthrowaconsiderableportionoftaxesfromitself;andasanhereditaryhouse,accountabletonobody,itresemblesarottenborough,whoseconsentistobecourtedbyinterest。Therearebutfewofitsmembers,whoarenotinsomemodeorotherparticipators,ordisposersofthepublicmoney。Oneturnsacandle—holder,oralordinwaiting;

anotheralordofthebed—chamber,agroomofthestole,oranyinsignificantnominalofficetowhichasalaryisannexed,paidoutofthepublictaxes,andwhichavoidsthedirectappearanceofcorruption。Suchsituationsarederogatorytothecharacterofman;andwheretheycanbesubmittedto,honourcannotreside。

Toallthesearetobeaddedthenumerousdependants,thelonglistofyoungerbranchesanddistantrelations,whoaretobeprovidedforatthepublicexpense:inshort,wereanestimationtobemadeofthechargeofaristocracytoanation,itwillbefoundnearlyequaltothatofsupportingthepoor。TheDukeofRichmondalone（andtherearecasessimilartohis）takesawayasmuchforhimselfaswouldmaintaintwothousandpoorandagedpersons。

Isit,then,anywonder,thatundersuchasystemofgovernment,taxesandrateshavemultipliedtotheirpresentextent？

Instatingthesematters,Ispeakanopenanddisinterestedlanguage,dictatedbynopassionbutthatofhumanity。Tome,whohavenotonlyrefusedoffers,becauseIthoughtthemimproper,buthavedeclinedrewardsImightwithreputationhaveaccepted,itisnowonderthatmeannessandimpositionappeardisgustful。

Independenceismyhappiness,andIviewthingsastheyare,withoutregardtoplaceorperson;mycountryistheworld,andmyreligionistodogood。

Mr。Burke,inspeakingofthearistocraticallawofprimogeniture,says,"itisthestandinglawofourlandedinheritance;andwhich,withoutquestion,hasatendency,andIthink,"continueshe,"ahappytendency,topreserveacharacterofweightandconsequence。"

Mr。Burkemaycallthislawwhathepleases,buthumanityandimpartialreflectionwilldenounceitasalawofbrutalinjustice。

Werewenotaccustomedtothedailypractice,anddidweonlyhearofitasthelawofsomedistantpartoftheworld,weshouldconcludethatthelegislatorsofsuchcountrieshadnotarrivedatastateofcivilisation。

Astoitspreservingacharacterofweightandconsequence,thecaseappearstomedirectlythereverse。Itisanattaintuponcharacter;asortofprivateeringonfamilyproperty。Itmayhaveweightamongdependenttenants,butitgivesnoneonascaleofnational,andmuchlessofuniversalcharacter。Speakingformyself,myparentswerenotabletogivemeashilling,beyondwhattheygavemeineducation;andtodothistheydistressedthemselves:

yet,Ipossessmoreofwhatiscalledconsequence,intheworld,thananyoneinMr。Burke"scatalogueofaristocrats。

Havingthusglancedatsomeofthedefectsofthetwohousesofparliament,Iproceedtowhatiscalledthecrown,uponwhichIshallbeveryconcise。

Itsignifiesanominalofficeofamillionsterlingayear,thebusinessofwhichconsistsinreceivingthemoney。Whetherthepersonbewiseorfoolish,saneorinsane,anativeoraforeigner,mattersnot。EveryministryactsuponthesameideathatMr。

Burkewrites,namely,thatthepeoplemustbehood—winked,andheldinsuperstitiousignorancebysomebugbearorother;

andwhatiscalledthecrownanswersthispurpose,andthereforeitanswersallthepurposestobeexpectedfromit。Thisismorethancanbesaidoftheothertwobranches。

Thehazardtowhichthisofficeisexposedinallcountries,isnotfromanythingthatcanhappentotheman,butfromwhatmayhappentothenation—thedangerofitscomingtoitssenses。

Ithasbeencustomarytocallthecrowntheexecutivepower,andthecustomiscontinued,thoughthereasonhasceased。

Itwascalledtheexecutive,becausethepersonwhomitsignifiedused,formerly,toactinthecharacterofajudge,inadministeringorexecutingthelaws。Thetribunalswerethenapartofthecourt。Thepower,therefore,whichisnowcalledthejudicial,iswhatwascalledtheexecutiveand,consequently,oneorotherofthetermsisredundant,andoneoftheofficesuseless。Whenwespeakofthecrownnow,itmeansnothing;itsignifiesneitherajudgenorageneral:besideswhichitisthelawsthatgovern,andnottheman。Theoldtermsarekeptup,togiveanappearanceofconsequencetoemptyforms;andtheonlyeffecttheyhaveisthatofincreasingexpenses。

BeforeIproceedtothemeansofrenderinggovernmentsmoreconducivetothegeneralhappinessofmankind,thantheyareatpresent,itwillnotbeimpropertotakeareviewoftheprogressoftaxationinEngland。

Itisageneralidea,thatwhentaxesareoncelaidon,theyarenevertakenoff。Howevertruethismayhavebeenoflate,itwasnotalwaysso。Either,therefore,thepeopleofformertimesweremorewatchfulovergovernmentthanthoseofthepresent,orgovernmentwasadministeredwithlessextravagance。

ItisnowsevenhundredyearssincetheNormanconquest,andtheestablishmentofwhatiscalledthecrown。Takingthisportionoftimeinsevenseparateperiodsofonehundredyearseach,theamountoftheannualtaxes,ateachperiod,willbeasfollows:

AnnualtaxesleviedbyWilliamtheConqueror,beginningintheyear1066L400,000

Annualtaxesat100yearsfromtheconquest（1166）

200,000

Annualtaxesat200yearsfromtheconquest（1266）

150,000

Annualtaxesat300yearsfromtheconquest（1366）

130,000

Annualtaxesat400yearsfromtheconquest（1466）

100,000

Thesestatementsandthosewhichfollow,aretakenfromSirJohnSinclair"sHistoryoftheRevenue;bywhichitappears,thattaxescontinueddecreasingforfourhundredyears,attheexpirationofwhichtimetheywerereducedthree—fourths,viz。,fromfourhundredthousandpoundstoonehundredthousand。ThepeopleofEnglandofthepresentday,haveatraditionaryandhistoricalideaofthebraveryoftheirancestors;butwhatevertheirvirtuesortheirvicesmighthavebeen,theycertainlywereapeoplewhowouldnotbeimposedupon,andwhokeptgovernmentsinaweastotaxation,ifnotastoprinciple。Thoughtheywerenotabletoexpelthemonarchicalusurpation,theyrestrictedittoarepublicaneconomyoftaxes。

Letusnowreviewtheremainingthreehundredyears:

Annualamountoftaxesat:

500yearsfromtheconquest（1566）500,000

600yearsfromtheconquest（1666）1,800,000

thepresenttime（1791）

17,000,000

Thedifferencebetweenthefirstfourhundredyearsandthelastthree,issoastonishing,astowarrantanopinion,thatthenationalcharacteroftheEnglishhaschanged。ItwouldhavebeenimpossibletohavedragoonedtheformerEnglish,intotheexcessoftaxationthatnowexists;andwhenitisconsideredthatthepayofthearmy,thenavy,andofalltherevenueofficers,isthesamenowasitwasaboutahundredyearsago,whenthetaxeswerenotaboveatenthpartofwhattheyareatpresent,itappearsimpossibletoaccountfortheenormousincreaseandexpenditureonanyotherground,thanextravagance,corruption,andintrigue。*[31]

WiththeRevolutionof1688,andmoresosincetheHanoversuccession,camethedestructivesystemofcontinentalintrigues,andtherageforforeignwarsandforeigndominion;systemsofsuchsecuremysterythattheexpensesadmitofnoaccounts;asinglelinestandsformillions。TowhatexcesstaxationmighthaveextendedhadnottheFrenchrevolutioncontributedtobreakupthesystem,andputanendtopretences,isimpossibletosay。Viewed,asthatrevolutionoughttobe,asthefortunatemeansoflesseningtheloadoftaxesofbothcountries,itisofasmuchimportancetoEnglandastoFrance;and,ifproperlyimprovedtoalltheadvantagesofwhichitiscapable,andtowhichitleads,deservesasmuchcelebrationinonecountryastheother。

Inpursuingthissubject,Ishallbeginwiththematterthatfirstpresentsitself,thatoflesseningtheburthenoftaxes;andshallthenaddsuchmatterandpropositions,respectingthethreecountriesofEngland,France,andAmerica,asthepresentprospectofthingsappearstojustify:Imean,anallianceofthethree,forthepurposesthatwillbementionedintheirproperplace。

Whathashappenedmayhappenagain。Bythestatementbeforeshownoftheprogressoftaxation,itisseenthattaxeshavebeenlessenedtoafourthpartofwhattheyhadformerlybeen。Thoughthepresentcircumstancesdonotadmitofthesamereduction,yettheyadmitofsuchabeginning,asmayaccomplishthatendinlesstimethanintheformercase。

TheamountoftaxesfortheyearendingatMichaelmas1788,wasasfollows:

Land—taxL1,950,000

Customs3,789,274

Excise（includingoldandnewmalt）

6,751,727

Stamps1,278,214

Miscellaneoustaxesandincidents1,803,755

L15,572,755

Sincetheyear1788,upwardsofonemillionnewtaxeshavebeenlaidon,besidestheproduceofthelotteries;andasthetaxeshaveingeneralbeenmoreproductivesincethanbefore,theamountmaybetaken,inroundnumbers,atL17,000,000。（Theexpenseofcollectionandthedrawbacks,whichtogetheramounttonearlytwomillions,arepaidoutofthegrossamount;andtheaboveisthenetsumpaidintotheexchequer）。Thissumofseventeenmillionsisappliedtotwodifferentpurposes;theonetopaytheinterestoftheNationalDebt,theothertothecurrentexpensesofeachyear。Aboutninemillionsareappropriatedtotheformer;andtheremainder,beingnearlyeightmillions,tothelatter。Astothemillion,saidtobeappliedtothereductionofthedebt,itissomuchlikepayingwithonehandandtakingoutwiththeother,asnottomeritmuchnotice。Ithappened,fortunatelyforFrance,thatshepossessednationaldomainsforpayingoffherdebt,andtherebylesseninghertaxes;butasthisisnotthecasewithEngland,herreductionoftaxescanonlytakeplacebyreducingthecurrentexpenses,whichmaynowbedonetotheamountoffourorfivemillionsannually,aswillhereafterappear。Whenthisisaccomplisheditwillmorethancounter—balancetheenormouschargeoftheAmericanwar;andthesavingwillbefromthesamesourcefromwhencetheevilarose。Astothenationaldebt,howeverheavytheinterestmaybeintaxes,yet,asitservestokeepaliveacapitalusefultocommerce,itbalancesbyitseffectsaconsiderablepartofitsownweight;andasthequantityofgoldandsilveris,bysomemeansorother,shortofitsproperproportion,beingnotmorethantwentymillions,whereasitshouldbesixty（foreignintrigue,foreignwars,foreigndominions,willinagreatmeasureaccountforthedeficiency）,itwould,besidestheinjustice,bebadpolicytoextinguishacapitalthatservestosupplythatdefect。Butwithrespecttothecurrentexpense,whateverissavedtherefromisgain。Theexcessmayservetokeepcorruptionalive,butithasnore—actiononcreditandcommerce,liketheinterestofthedebt。

ItisnowveryprobablethattheEnglishGovernment（Idonotmeanthenation）isunfriendlytotheFrenchRevolution。

Whateverservestoexposetheintrigueandlessentheinfluenceofcourts,bylesseningtaxation,willbeunwelcometothosewhofeeduponthespoil。WhilsttheclamourofFrenchintrigue,arbitrarypower,popery,andwoodenshoescouldbekeptup,thenationwaseasilyalluredandalarmedintotaxes。Thosedaysarenowpast:deception,itistobehoped,hasreapeditslastharvest,andbettertimesareinprospectforbothcountries,andfortheworld。