第18章

Takingthepresentcurrentexpensesatsevenmillionsandanhalf,whichistheleastamounttheyarenowat,therewillremain（afterthesumofonemillionandanhalfbetakenforthenewcurrentexpensesandfourmillionsforthebefore—mentionedservice）thesumoftwomillions;partofwhichtobeappliedasfollows:

Thoughfleetsandarmies,byanalliancewithFrance,will,inagreatmeasure,becomeuseless,yetthepersonswhohavedevotedthemselvestothoseservices,andhavetherebyunfittedthemselvesforotherlinesoflife,arenottobesufferersbythemeansthatmakeothershappy。Theyareadifferentdescriptionofmenfromthosewhoformorhangaboutacourt。

Apartofthearmywillremain,atleastforsomeyears,andalsoofthenavy,forwhichaprovisionisalreadymadeintheformerpartofthisplanofonemillion,whichisalmosthalfamillionmorethanthepeaceestablishmentofthearmyandnavyintheprodigaltimesofCharlestheSecond。

Suppose,then,fifteenthousandsoldierstobedisbanded,andthatanallowancebemadetoeachofthreeshillingsaweekduringlife,clearofalldeductions,tobepaidinthesamemannerastheChelseaCollegepensionersarepaid,andforthemtoreturntotheirtradesandtheirfriends;andalsothatanadditionoffifteenthousandsixpencesperweekbemadetothepayofthesoldierswhoshallremain;theannualexpenseswillbe:

TothepayoffifteenthousanddisbandedsoldiersatthreeshillingsperweekL117,000

Additionalpaytotheremainingsoldiers19,500

Supposethatthepaytotheofficersofthedisbandedcorpsbethesameamountassumallowedtothemen117,000

L253,500

Topreventbulkyestimations,admitthesamesumtothedisbandednavyastothearmy,andthesameincreaseofpay253,500

TotalL507,000

Everyyearsomepartofthissumofhalfamillion（Iomittheoddseventhousandpoundsforthepurposeofkeepingtheaccountunembarrassed）willfallin,andthewholeofitintime,asitisonthegroundoflifeannuities,excepttheincreasedpayoftwenty—ninethousandpounds。Asitfallsin,partofthetaxesmaybetakenoff;andas,forinstance,whenthirtythousandpoundsfallin,thedutyonhopsmaybewhollytakenoff;andasotherpartsfallin,thedutiesoncandlesandsoapmaybelessened,tillatlasttheywilltotallycease。Therenowremainsatleastonemillionandahalfofsurplustaxes。

Thetaxonhousesandwindowsisoneofthosedirecttaxes,which,likethepoor—rates,isnotconfoundedwithtrade;and,whentakenoff,thereliefwillbeinstantlyfelt。Thistaxfallsheavyonthemiddleclassofpeople。Theamountofthistax,bythereturnsof1788,was:

Housesandwindows:

Ls。d。

Bytheactof1766

385,459117

Bytheactbe1779

130,7391451/2

Total516,199

601/2

Ifthistaxbestruckoff,therewillthenremainaboutonemillionofsurplustaxes;andasitisalwayspropertokeepasuminreserve,forincidentalmatters,itmaybebestnottoextendreductionsfurtherinthefirstinstance,buttoconsiderwhatmaybeaccomplishedbyothermodesofreform。

Amongthetaxesmostheavilyfeltisthecommutationtax。Ishallthereforeofferaplanforitsabolition,bysubstitutinganotherinitsplace,whichwilleffectthreeobjectsatonce:1,thatofremovingtheburthentowhereitcanbestbeborne;2,restoringjusticeamongfamiliesbyadistributionofproperty;3,extirpatingtheovergrowninfluencearisingfromtheunnaturallawofprimogeniture,whichisoneoftheprincipalsourcesofcorruptionatelections。Theamountofcommutationtaxbythereturnsof1788,wasL771,657。

Whentaxesareproposed,thecountryisamusedbytheplausiblelanguageoftaxingluxuries。Onethingiscalledaluxuryatonetime,andsomethingelseatanother;buttherealluxurydoesnotconsistinthearticle,butinthemeansofprocuringit,andthisisalwayskeptoutofsight。

Iknownotwhyanyplantorherbofthefieldshouldbeagreaterluxuryinonecountrythananother;butanovergrownestateineitherisaluxuryatalltimes,and,assuch,istheproperobjectoftaxation。Itis,therefore,righttotakethosekindtax—makinggentlemenupontheirownword,andargueontheprinciplethemselveshavelaiddown,thatoftaxingluxuries。Iftheyortheirchampion,Mr。Burke,who,Ifear,isgrowingoutofdate,likethemaninarmour,canprovethatanestateoftwenty,thirty,orfortythousandpoundsayearisnotaluxury,Iwillgiveuptheargument。

Admittingthatanyannualsum,say,forinstance,onethousandpounds,isnecessaryorsufficientforthesupportofafamily,consequentlythesecondthousandisofthenatureofaluxury,thethirdstillmoreso,andbyproceedingon,weshallatlastarriveatasumthatmaynotimproperlybecalledaprohibitableluxury。

Itwouldbeimpolitictosetboundstopropertyacquiredbyindustry,andthereforeitisrighttoplacetheprohibitionbeyondtheprobableacquisitiontowhichindustrycanextend;butthereoughttobealimittopropertyortheaccumulationofitbybequest。Itshouldpassinsomeotherline。Therichestineverynationhavepoorrelations,andthoseoftenverynearinconsanguinity。

Thefollowingtableofprogressivetaxationisconstructedontheaboveprinciples,andasasubstituteforthecommutationtax。

Itwillreachthepointofprohibitionbyaregularoperation,andtherebysupersedethearistocraticallawofprimogeniture。

TABLEI

AtaxonallestatesoftheclearyearlyvalueofL50,afterdeductingthelandtax,andupToL500

0s3dperpoundFromL500

toL1,00006

Onthesecondthousand09

Onthethird"10

Onthefourth"16

Onthefifth"20

Onthesixth"30

Ontheseventh"40

Ontheeighth"50

Ontheninth"

6s0dperpoundOnthetenth"70

Ontheeleventh"80

Onthetwelfth"90

Onthethirteenth"100

Onthefourteenth"110

Onthefifteenth"120

Onthesixteenth"130

Ontheseventeenth"140

Ontheeighteenth"150

Onthenineteenth"160

Onthetwentieth"170

Onthetwenty—first"180

Onthetwenty—second"190

Onthetwenty—third"200

Theforegoingtableshowstheprogressionperpoundoneveryprogressivethousand。Thefollowingtableshowstheamountofthetaxoneverythousandseparately,andinthelastcolumnthetotalamountofalltheseparatesumscollected。

TABLEII

Anestateof:

L50perannumat3dperpoundpaysL012

6

100""

"

"15

200""

"

"210

300""

"

"315

400""

"

"50

500""

"

"75

AfterL500,thetaxof6d。perpoundtakesplaceonthesecondL500;

consequentlyanestateofL1,000perannumpaysL2l,15s。,andsoon。

Forthe1stL500at0s3dperpoundL75s2nd"06

1410L2115s2nd1000at09

3711595

3rd"10

5001095

4th1000at1s6dperpoundL750sL184

5s5th"20

10002845

6th"30

15004345

7th"40

20006345

8th"50

25008805

9th"60

300011005

10th"

70

350015305

11th"

80

400019305

12th"

90

450023805

13th"

100

500028805

14th"

110

550034305

15th"

120

600040305

16th"

130

650046805

17th"

140

700053805

18th"

150

750061305

19th"

160

800069305

20th"

170

850077805

21st"

180

900086805

22nd1000at19s0dperpoundL9500sL9630

5s23rd"

200

10000106305

Atthetwenty—thirdthousandthetaxbecomes20s。inthepound,andconsequentlyeverythousandbeyondthatsumcanproducenoprofitbutbydividingtheestate。Yetformidableasthistaxappears,itwillnot,Ibelieve,producesomuchasthecommutationtax;shoulditproducemore,itoughttobeloweredtothatamountuponestatesundertwoorthreethousandayear。

Onsmallandmiddlingestatesitislighter（asitisintendedtobe）

thanthecommutationtax。Itisnottillaftersevenoreightthousandayearthatitbeginstobeheavy。Theobjectisnotsomuchtheproduceofthetaxasthejusticeofthemeasure。Thearistocracyhasscreeneditselftoomuch,andthisservestorestoreapartofthelostequilibrium。

Asaninstanceofitsscreeningitself,itisonlynecessarytolookbacktothefirstestablishmentoftheexciselaws,atwhatiscalledtheRestoration,orthecomingofCharlestheSecond。Thearistocraticalinteresttheninpower,commutedthefeudalservicesitselfwasunder,bylayingataxonbeerbrewedforsale;

thatis,theycompoundedwithCharlesforanexemptionfromthoseservicesforthemselvesandtheirheirs,byataxtobepaidbyotherpeople。Thearistocracydonotpurchasebeerbrewedforsale,butbrewtheirownbeerfreeoftheduty,andifanycommutationatthattimewerenecessary,itoughttohavebeenattheexpenseofthoseforwhomtheexemptionsfromthoseserviceswereintended;*[37]insteadofwhich,itwasthrownonanentirelydifferentclassofmen。

Butthechiefobjectofthisprogressivetax（besidesthejusticeofrenderingtaxesmoreequalthantheyare）is,asalreadystated,toextirpatetheovergrowninfluencearisingfromtheunnaturallawofprimogeniture,andwhichisoneoftheprincipalsourcesofcorruptionatelections。

Itwouldbeattendedwithnogoodconsequencestoenquirehowsuchvastestatesasthirty,forty,orfiftythousandayearcouldcommence,andthatatatimewhencommerceandmanufactureswerenotinastatetoadmitofsuchacquisitions。Letitbesufficienttoremedytheevilbyputtingtheminaconditionofdescendingagaintothecommunitybythequietmeansofapportioningthemamongalltheheirsandheiressesofthosefamilies。

Thiswillbethemorenecessary,becausehithertothearistocracyhavequarteredtheiryoungerchildrenandconnectionsuponthepublicinuselessposts,placesandoffices,whichwhenabolishedwillleavethemdestitute,unlessthelawofprimogeniturebealsoabolishedorsuperseded。

Aprogressivetaxwill,inagreatmeasure,effectthisobject,andthatasamatterofinteresttothepartiesmostimmediatelyconcerned,aswillbeseenbythefollowingtable;whichshowsthenetproduceuponeveryestate,aftersubtractingthetax。Bythisitwillappearthatafteranestateexceedsthirteenorfourteenthousandayear,theremainderproducesbutlittleprofittotheholder,andconsequently,Willpasseithertotheyoungerchildren,ortootherkindred。

TABLEIII

Showingthenetproduceofeveryestatefromonethousandtotwenty—threethousandpoundsayearNoofthousandTotaltaxperannumsubtractedNetproduceL1000

L21

L979

2000

59

1941

3000

109

2891

4000

184

3816

5000

284

4716

6000

434

5566

7000

634

6366

8000

880

7120

9000

1100

7900

10,000

1530

8470

11,000

1930

9070

12,000

2380

9620

13,000

2880

10,120

14,000

3430

10,570

15,000

4030

10,970

16,000

4680

11,320

17,000

5380

11,620

18,000

6130

11,870

19,000

6930

12,170

20,000

7780

12,220

21,000

8680

12,320

22,000

9630

12,370

23,00010,630

12,370

N。B。Theoddshillingsaredroppedinthistable。

Accordingtothistable,anestatecannotproducemorethanL12,370

clearofthelandtaxandtheprogressivetax,andthereforethedividingsuchestateswillfollowasamatteroffamilyinterest。AnestateofL23,000ayear,dividedintofiveestatesoffourthousandeachandoneofthree,willbechargedonlyL1,129whichisbutfivepercent。,butifheldbyonepossessor,willbechargedL10,630。

Althoughanenquiryintotheoriginofthoseestatesbeunnecessary,thecontinuationofthemintheirpresentstateisanothersubject。Itisamatterofnationalconcern。Ashereditaryestates,thelawhascreatedtheevil,anditoughtalsotoprovidetheremedy。Primogenitureoughttobeabolished,notonlybecauseitisunnaturalandunjust,butbecausethecountrysuffersbyitsoperation。Bycuttingoff（asbeforeobserved）theyoungerchildrenfromtheirproperportionofinheritance,thepublicisloadedwiththeexpenseofmaintainingthem;andthefreedomofelectionsviolatedbytheoverbearinginfluencewhichthisunjustmonopolyoffamilypropertyproduces。Noristhisall。Itoccasionsawasteofnationalproperty。Aconsiderablepartofthelandofthecountryisrenderedunproductive,bythegreatextentofparksandchaseswhichthislawservestokeepup,andthisatatimewhentheannualproductionofgrainisnotequaltothenationalconsumption。*[38]—Inshort,theevilsofthearistocraticalsystemaresogreatandnumerous,soinconsistentwitheverythingthatisjust,wise,natural,andbeneficent,thatwhentheyareconsidered,thereoughtnottobeadoubtthatmany,whoarenowclassedunderthatdescription,willwishtoseesuchasystemabolished。

Whatpleasurecantheyderivefromcontemplatingtheexposedcondition,andalmostcertainbeggaryoftheiryoungeroffspring？Everyaristocraticalfamilyhasanappendageoffamilybeggarshangingroundit,whichinafewages,orafewgenerations,areshookoff,andconsolethemselveswithtellingtheirtaleinalmshouses,workhouses,andprisons。Thisisthenaturalconsequenceofaristocracy。Thepeerandthebeggarareoftenofthesamefamily。Oneextremeproducestheother:tomakeonerichmanymustbemadepoor;neithercanthesystembesupportedbyothermeans。

TherearetwoclassesofpeopletowhomthelawsofEnglandareparticularlyhostile,andthosethemosthelpless;youngerchildren,andthepoor。OftheformerIhavejustspoken;ofthelatterIshallmentiononeinstanceoutofthemanythatmightbeproduced,andwithwhichIshallclosethissubject。

Severallawsareinexistenceforregulatingandlimitingwork—men"swages。Whynotleavethemasfreetomaketheirownbargains,asthelaw—makersaretolettheirfarmsandhouses？Personallabourisallthepropertytheyhave。Whyisthatlittle,andthelittlefreedomtheyenjoy,tobeinfringed？Buttheinjusticewillappearstronger,ifweconsidertheoperationandeffectofsuchlaws。Whenwagesarefixedbywhatiscalledalaw,thelegalwagesremainstationary,whileeverythingelseisinprogression;andasthosewhomakethatlawstillcontinuetolayonnewtaxesbyotherlaws,theyincreasetheexpenseoflivingbyonelaw,andtakeawaythemeansbyanother。

Butifthesegentlemenlaw—makersandtax—makersthoughtitrighttolimitthepoorpittancewhichpersonallabourcanproduce,andonwhichawholefamilyistobesupported,theycertainlymustfeelthemselveshappilyindulgedinalimitationontheirownpart,ofnotlessthantwelvethousanda—year,andthatofpropertytheyneveracquired（norprobablyanyoftheirancestors）,andofwhichtheyhavemadeneveracquiresoillause。

Havingnowfinishedthissubject,Ishallbringtheseveralparticularsintooneview,andthenproceedtoothermatters。

Thefirsteightarticles,mentionedearlier,are;

1。Abolitionoftwomillionspoor—rates。

2。Provisionfortwohundredandfifty—twothousandpoorfamilies,attherateoffourpoundsperheadforeachchildunderfourteenyearsofage;which,withtheadditionoftwohundredandfiftythousandpounds,providesalsoeducationforonemillionandthirtythousandchildren。

3。Annuityofsixpounds（perannum）eachforallpoorpersons,decayedtradesmen,andothers（supposedseventythousand）oftheageoffiftyyears,anduntilsixty。

4。Annuityoftenpoundseachforlifeforallpoorpersons,decayedtradesmen,andothers（supposedseventythousand）oftheageofsixtyyears。

5。Donationoftwentyshillingseachforfiftythousandbirths。