J S 1 7. J Mtrits of Direct or 



of tliis coiintiyi The operation will be 

 slow piobably ; but tliiit some good will 

 come from them, iind the otlicr labours 

 of the Society, if conducted with piii- 

 dticc and firmness, there can be very lit- 

 tle doubt. 



If a small pamphlet of extracts, from 

 the above-mentioned volumes, were 

 printed tor more general reading;, many 

 thousands of persons nii<cht be induced 

 to read it, who' are not likely to be in 

 possession of the originals. J therefore 

 am desirous to see such a work under- 

 taken by some one capable of making 

 a judicious selection. A. Z. 



, Nov. 10, 1816. 



To the Editor of the Monthly 3Iag(t:ine. 

 SIR, 



4 T a time when the pressure of ta\a- 

 Xm. tion is become so grievous as to 

 render it doubtful, on the proposed aug- 

 ntcntation of an existing duty upon any 

 article of commerce or tlianufacture, 

 wliether that particular source of rcveimc 

 will not become less productive than 

 before, on account of the diminished 

 consumption thereby occasioned, it may 

 be interesting to consider whether such 

 an alteration might not be made in our 

 system of taxation, as will render it 

 equally productive as at present, and 

 divest it of those injurious consequences 

 ■which attach to the present mode of 

 levying contributions. 



i must, however, premise, that I am 

 ready to admit the full force of the usual 

 arguments in favor of indirect taxation, 

 when compared with the more arbitraiy 

 juid harsh measure of exacting direct 

 contributions, and even to submit to the 

 many positive inconveniences that are 

 inseparable from it, rather tlian submit 

 to the alternative. It appears, however, 

 Irom the circumstance of ministers 

 having, for many years past, had recourse 

 to theunpopular expedient of levying di- 

 rect contributions, that tluy have con- 

 sidered the indirect taxes as being 

 strahied to a pitch nearly as high as it 

 would be prudent to raise them. Assu- 

 ming tlieu that the ordinary objects of 

 tavalion have been resorted to nearly as 

 far as the point at which an augnien- 

 lalion would cease to be productive, 

 and that the direct imposts are become 

 in a «logree absolutely indispensable, it 

 may not be allog<'l]ier useless to inquire 

 whether the latter system might not be 

 extended with gicat advantage, as a 

 means of relieving many of our commer- 

 cial and manula<!fured commodities 



MoMlli.y Map.. N», i/?*J. 



• Indirect Taxation. 513 



from those duties which press upon 

 them in a degree that is scarcely sup- 

 portable. 



I am inclined to believe that some 

 very importantdisadvantagcs, connected 

 with the indirect taxes, have not been 

 snfiiciently considered; they are the 

 cause of the extinction of a great deal of 

 enjoymeut, and, in a vast many cases, 

 not only without at all benefiting the 

 revenue, but very frequently to its great 

 injury. Tiie number of conveniences of 

 which people deprive themselves, in order 

 to avoid the payment of taxes, is almost 

 incalculable: such privations arc an ab- 

 solute inconvenience to the subject 

 without affording the smallest advantage 

 to the revenue.— How many invalids, 

 for instance, that are not in affluent cir- 

 cumstances, are compelled to forego the 

 advantage and healthful recreation of 

 travelling, on account of the heavy duty 

 upon post-horses: after government has 

 received a revenue from those who 

 travel, in spite of that tax, all those who 

 cannot afford to pay it might, without in- 

 jury to the revenue, be peiniitted to 

 travel also. I do not mean that it is 

 practicable to make this distinction; but 

 what I wish to represent is, that tli© 

 circumstance of this impractioability, 

 which, whilst it presses upon those who 

 pay the tax, also very unprofitably an- 

 noys those who do not pay it, furnishes a 

 powerful argument against a species of 

 taxation that is liable to such an objec- 

 tion. In like manner, the consequence 

 of heavy taxes upon articles of com- 

 inerce anil manufacture is to discouragw 

 their consumption: a new duty, for in- 

 stance, upon carriages, compels numbers 

 of gentlemen to lay their carriages aside, 

 in order to avoid the payment of that 

 duty.— The unfavorable consequences 

 of such a tax do not terminate in the 

 privations endured, so unprofital>!y to 

 the revenue, by the persons who have 

 been obliged to lay down their carriages ; 

 the coach-maker becomes a sufferer also[ 

 his business becomes considerably re- 

 duced, and with it his ability to jtay his 

 ordinary share to the public contri- 

 butions, lu a manner such as I have 

 described, the effects of most of the indi- 

 rect taxes are to aggrieve, not only those 

 who do pay them, but also those w ho t\o 

 not; to discourage commerce and manu- 

 factures ; and, in an indirect way, to di- 

 minish many of the sources of revenue to 

 the state. 



Whilst, however, I am of opinjou, 



tliat il is better to endure the many 'ui- 



3 h coiivenrcuc*i;s 



