7“ 
“MONTHLY MAGAZINE. 
No.402.] 
NOVEMBER 1, 1824. 
_ [Price 2s. 
To the Editor of the Monthly Magazine. 
Sir, 
W HAVE now before me the last report 
made to Parliament from the Select 
Committee on Poor Rate Returns, “Or- 
dered by the Honourable House of Com- 
mons to be printed, 18th June 1824, 
paper No. 420.” It contains an exhibi- 
tion of the amount of parochial assess- 
ments, and the proportion thereof ex- 
pended for the relief of paupers, in each 
year since 181], down to Easter 1823, 
corresponding, I perceive, down to 
Easter 1822, with the statement exhi- 
bited. at page 641 of the 56th volume of 
your magazine: it will be, therefore, 
with the amount from Easter 1822 to 
Easter 1823, to which the observations 
I shall hereafter offer, will more parti- 
cularly apply. “ The total sum levied 
in the latter year was. 6,898,153/., being 
863,287/. less than in the preceding 
year; and the proportion expended for 
the relief of paupers was 5,773,0962., 
being 585,745/. less than in the preced- 
ing year.” The report commences by 
expressing the satisfaction of the Com- 
mittee in having to report a progressive 
diminution of amount in the parochial 
rates, and exhibits a statement which 
shews that the proportion expended for 
the relief of paupers in the latter year 
is less by 350,220/. than the annual 
average of 
The three years ending March 1815, which £. 
Ct te 61 RS ra 7 a + 6,123,178 
Ditto . ditto. . 7 fo 1815 - 6,844,290 
Ditto . ditto. . «= 1821 . % 7,273,229 
And in the year ending Easter 1822, + . 6,358,703 
Ditto . ditto . . 1823 + 5,773,096 
* This last,” says the committee, “ is 
lower than any of the periodical aver- 
ages, and also lower than any year of 
the preceding six.” They, however, 
afterwards obserye, “ with reference to 
all these instances of diminution, they 
think it right to mention the compa- 
rative prices of wheat, which was in 
1817-18, according to the legal aver- 
ages, 90-7 per quarter ; in 1821-22, 53.; 
1822-23, 41-11.” “ The degree,” says 
the committee, “ on which the amount 
of the poors’ rate is affected by the 
variation of the price of wheat, will be 
more correctly ascertained when the ex- 
Montuty Maca. No, 402. 
penditure of 1823-4 is known; because 
in that year wheat rose again to an aver- 
age of 56-6.” 
The committee, however, omit to 
shew what the result is, supposing the 
rates to be affected by the price of 
wheat. If the pressure of the rate be 
in proportion to the quantity of wheat 
or commodity which the money would 
obtain, then so far from the result being 
a subject for gratulation, it is one rather 
for lamentation: because the quantity 
of wheat required in” 
1817-18 would be 1,742;000 qrs. 
1821-22 .......0044. 2,400,000 do. 
1822-23 ...s0eeeeee. 2,790,000 do. ’ 
And, certainly, as far as the occupier ot 
land is concerned (and it will be seen 
by a statement I herewith send you, 
that upwards of two-thirds of the total 
sum levied is levied on the. soil) the 
pressure of the rate in 1822-23 is greater 
than that of any previous year; whilst 
on the other hand, as regards the pres- 
sure of the remaining portion of the 
rate, especially where contributed out of 
fixed money incomes; the assessed have 
not only been’ relieved by a diminution 
of the assessment, but their means of 
payment have been increased ina ratio 
corresponding with the increased pres- 
sure on the cultivators of the soil; a re- 
sult which has led me to conclude: that 
the system of parochial assessments is 
as erroneous in principle as it is odious 
in character, a conclusion which has led 
me further to reflect, that there is pro- 
bably something erroneous: in. the sys- 
tem of British taxation in general. 
A sober consideration of the state- 
ments I herewith send yeu, although 
limited im their neture, when con- 
sidered in comparison with the ag- 
gregate affairs of the nation, detract 
considerably from that unparalleled, 
elevated, glorious distinction of this 
great country, which has of late been so 
lavishly bestowed upon it. 
In the first place, they exhibit the 
amount of the parochial assessments 
in each county of England, in the 
load ending March 25th 1823; the 
atest. period to which the, accounts 
returned to parliament, 
This 
have been 
2P 
