Ml-. Lowe on the Effects oj Taxation on Housekeeping. [March 1, 

 taxes wiiidi affect liousc- 



100 



lablc of 



keeping'. 



Tiuces <m the Ne<;€ssarUs or Comforts of Life, 



Assessed taxes (previous to the -t 



late reduction; 6,500,000 



Malt and beer, (since tlie reduc- 

 tion in 18^2; 6,500,000 



Sugar 3,000,000 



Tea 3,000,000 



Coals carried coastways 900,000 



Soap 900,000 



Candies and tallow 400,000 



Cotton, wool 500,000 



Leatlier (since the reduction in 



1 822) 300,000 



Foreign timber 1,000,000 



Bricks, tiles, stone, slate 400,000 



Glass 400,000 



Hemp 200,000 



Taxes on Luxuries. 

 Foreign spirits, chiefly brandy ■ •8,300,000 



British spirits 3,000,000 



Wine 1,600,000 



Rum 200,000 



Coffee and cocoa 300,000 



Raisins and other fruits 400,000 



Silk, raw and thrown 600,000 



In all, above 32,000,000^., exclusive of 

 stamp-duties and postage ; also of taxes 

 on foreign articles, such as wool, but- 

 ter, cheese, linens, drugs, all of which 

 have an effect more or less direct on 

 house-keeping, and were, like those 

 enumerated above, considerably in- 

 creased during the war. 



Tho total rise in prices during the late 

 wars, appears to have been between 60 

 and 70 per cent., 160 or 170/. being re- 

 quired in 1813 to make the purchases, 

 whether for the necessaries, comforts, or 

 luxuries of life, which were made in 

 1792 for 100/. The degree of rise was, 

 doubtless, different in different situa- 

 tions; but, in regard to the public at 

 large, that proportion will, we believe, 

 be found to hold. To facilitate the 

 comprehension of this somewhat intri- 

 cate enquiry, it may be useful to de- 

 scend into the details of domestic life, 

 and to refer the reader to the subjoined 

 table of family expenditure. 



Comparative Expenditure nfa Family of the 

 Middle Class in England in the Years 

 1792 and 1813 ;— discriminating the 

 Heads of Expense (by Nos. 1, 2, 3, 4 J 

 so as to show the Rise produced respect- 

 ively by each Cause of Enhancement. 



1. Taxation was evidently the chief cause 

 of rise in the following heads of ex- 

 pense: 



1792. 1813. 



Assessed taxes and poors rate- -.fis 47 



"Wine and spirits 16 35 



Carried forward 34 82 



42 



Total. 



50 



45 

 85 



22 



100 

 85 

 35 



Brought forward 34 82 



Tea, sugar, and other groceries. • 22 38 

 Beer, (partly from taxation, 

 partly from enhancement of 

 emn) 7 n 



2. Tlieadvanceof labour, the oc- 

 currence of indifferent seasons, 

 and the difficulty of import 

 (from the rise of freight, and 

 depreciation of our bank paper 

 after 1809,) were the principal 

 causes of enhancing 



Bread 25 



Butcher's meat 25 



Milk, butter, cheese, vegetables 50 



3. The advance of labour was 

 chiefly instrumental in raising 



Servants' wages 18 



House-rent, the rent of houses in 

 occupancy being determined 

 by the expense of building new 

 houses, and tiie latter by the 



price of labour 60 



Clothes • 60 



Fuel 24 



Furniture; whether we consider 

 the interest on the money vest- 

 ed in its pnrcLase; which we 



calculate at 



Or annual repairs and purchases, 

 estimated at i4 24 



4. The rise of the following can 

 hardly be referred to any par- 

 ticular head, but appear the 

 mixed result of taxation, en- 

 hanced labour, and depre- 

 ciated currency. 



Articles of leather manufacture, 



chiefly boots and shoes 9 18 



Candles and oil 6 10 



AVashing 16 25 



Education .•..»..»..«*. 14 gg 



Medical attendance «•►« 14 20 



Incidents, such as postage, sta- 

 tionery, charity, pocket dis- 

 bursements 35 55 



Expenses of a less necessary cha- 

 racter, viz. travelling, and 

 temporary residence in the 



country 30 50 



Expense of company ........ 35 60 



• ^540 900 



Summary of the Rise in Housekeeping at tlie 

 close of the late Wars, making the Calcula- 

 tion in the most comprehensive Form, 

 so as to be applicable, not to Particular 

 Classes, but to the Public at Large. 



percent. 



Proportion of rise proceeding from in- 

 crease of taxation 12 



Ditto from rise of wages and labour ge- 

 nerally 20 



Ditto from the enhancement of pro 

 visions • • • ► .»<..-. - 



Carried for ward..' 



30 



• 62 

 Of 



