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。