1823.] Political Affairs in Februaiy. 



he would take at 10,500,000/. ; that of last ployed in hushandry and truiie 

 year was about 10,662,000/. From this 

 there was to be deducted the whole that 

 would fail from the abandonment of the 

 tonnage duty, amounting to about 

 160,000/., which was repealed on the 

 26th of July, and no part of which would 

 fall within the year; but, from the im- 

 proved state of trade, the increase in the 

 remaining branches might be considered as 

 compensating at least 80,000/. of this. He 

 was anxious, however, to keep his estimates 

 within compass, and therefoie he would, 

 as he had said, take the total receipts of 

 the Customs at 10,500,000/. The next 

 branch of the revenue was the Excise, in 

 which the receipts for the last year were 

 27,272,000/. In this there had to be an 

 allowance made for the operation of the 

 reduction of the taxes on malt and leather, 

 and also of that on salt. The operation of 

 the former taxes had, however, been felt in 

 the latter part of the past year, in which, 

 also, there had been a slight operation of 

 the repeal of the Salt Tax ; for, though the 

 tax itself was not repealed, yet the near 

 approach of that event would lessen the 

 .sales toward the close of the year. Taking 

 the amount for last year at 27,272,000/. he 

 trusted he would be justified in estimating 

 the probable amount of the same branch 

 for the present year at 26,000,000/. The 

 Stamps would yield about 6,600,000/. The 

 Post Office about 1,400,000/. The Assessed 

 and Land Taxes last year amoiinted to 

 about 7,!2I8,000/. In "the course of the 

 year, however, the Window and Hearth 

 Taxes in Ireland had been wholly abo- 

 lished; and, in consequence of this, and 

 some other allowances that had to be 

 made, the receipts might be taken at 

 7,100,000/. There Vvere some other con- 

 tingent and miscellaneous sources of reve- 

 nue, which might yield about 600,000/. 

 The result was, that the revenue, exclusive 

 of the expense of collection, might with 

 every probability be estimated as amount- 

 ing to 25,000,000/. The Committee would 

 observe, thai the accounts of the last year 

 were not yet completed. 

 In the year 1818, the amount 



of the expense on collection 



was . . ^1,327,621 



1819 . . l,25l,7ai 



1820 . . 1,097,774 



1821 . . 1,069,'^82 



The next point to which he should call 

 the attentionof the Committee, was to the 

 dispo'^ition of the surplus of the revenue, 

 consisting of 7,000,000/. He had said be- 

 fore, that, in couforniity witli the principle 

 iccounized by parliauieul, 5,000,000/. was 

 to lie appbed to the extinction of the debt, 

 an'l the ditfereuce to the lemissioii of tax- 

 ation. It was. Ills intention to apply the 

 rcpral to the A.s.sessed Taxes. He should 

 propose, therefore, to abolish altogether 

 the Tax on Mule Sertants occanonully em- 



179 



That renii.s- 

 sion would amount to 37,200/. Tliere vvas 

 another industrious class comprehended 

 wiihin tlie present taxation, which he 

 wished to relieve, a description of persons 

 unsuitable to the operation of direct taxa- 

 tion, he meant occasional gardenirs, (he 

 amount of which was 19,700/. The next 

 reduction which he meant to propose, was 

 the tax on the lower class ot taxed carts, 

 the amount 9,300/. Also the duty of three 

 shillings on ponies under thirteen hands 

 high, the amount 4,480/. The amount of 

 the last reduction was 6,500/. It was of 

 three shillings on horses employed by small 

 farmers who were also engaged in trade. 

 He would proceed to a reduction of Fifty 

 per Cent, on the remainin/; Assessed Taxes on 

 Horses, Carriages, and Servanls. The re- 

 duction which this proposed fifty percent, 

 would eflfect, was as follows :— 

 Male servants . . . ^159,500 

 Clerks, shopmen, travellers, &c. 98,0.')0 

 Four-wheeled carriages . . 145,000 

 Two-wheeled carriages . 98,000 



The higher class of taxed carts . 17,650 

 Horses for riding . • 324,000 



Lower duties on horses, mules, &c. 72,.500 



He now came to the consideration of 

 that which was certainly one of the most 

 important of taxes to all classes of the 

 community ; he meant the Duty on Win- 

 dows. The general principle on which he 

 proposed to act with respect to this duty 

 was to reduce it fifty per cent. Windows 

 of shops and counting-houses, detached 

 from houses, were already exempt from 

 the duty, and it was his intention to pro- 

 pose the extension of that exemption to all 

 ground-finor windows, whether attached to 

 houses or noi. Tlie total reduction, there- 

 fore, of the Assessed Taxes, which it was 

 his intention to |iropose, would amount to 

 2,2.>2,000/. He had not yet adverted to 

 Ireland; but the question of Assessed 

 Taxes in Ireland was one of very peculiar 

 and singular importance. What he meant 

 to propose with regard to them, was at 

 once to repeal them all, and a great re- 

 diictiun in the amount of the duty on 

 Irish distillation. 



Mr. Maberly ijisisted that the whole 

 of the Assessed Taxes ought to be re- 

 pealed, and that they were continued 

 merely for the patronage of collectors; 

 and lie then proposed the plan of Mr. 

 Marshall, (author of the Tables in 

 our Supplement,) that encouragement 

 should be afforded to reduce the Land 

 Tax ; which, in seven years, would 

 redeem 41 ,330,000^., while the absurd 

 and oppressive plan of a sinking fund 

 would at five millions per annum 

 yield no more than 43,750,000/. 



SPAIN. 



Assailed by tiic Hojy Alliance, this 



country has excited the sympatiiy and 



interest 



