306 



Mr 



Single in Defence of the Windoiv-Tax. 



it was sketched at his entrance, is shown 

 to him, and he is admonislied as to his 

 future conduct in life. The Elector 

 visits tliese ciiitdrcn annually on the 

 day of iiis festival, and converses with 

 them, enquiring into their capacity and 

 progress : tiiis visit is to them a suhject 

 of great emulation and rejoicing. 



For four centuries past, the inhabi- 

 tants of JMunicli have been actuated by 

 a zeal truly philosophical, and to them 

 this city is indebted for the greater part 

 of the benevolent foundations by which 

 it is distinguished. The most ancient 

 of these is an hospital (I'Hopifal du 

 Saint Esprit), in which the aged and 

 infirm of both sexes, destitute of every 

 other resource, are provided for. Not 

 any kind of indigence exists which the 

 citizens of Munich, without any co- 

 operation on the part of the government, 

 or of the nobility, have not sought to 

 remedy, and which they have not re- 

 lieved. Accordingly, not only fewer 

 beggars and less misery are to be found 

 there than elsewhere, but also a general 

 expression of happiness and serenity. 

 Joy is much more real, as well as more 

 serene, when a good work has been 

 performed. To administer, in the first 

 place, to the wants of our suffering fel- 

 low-creatures, and then to seek the 

 moderate enjoyments within our reach, 

 is to act in conformity to the spirit of 

 the Christian religion; from which all 

 that we see at Munich scenis to have 

 emanated. 



To the Editor of the Monthly Magazine. 



SIR, 



A GREAT outcry is made against 

 the window-duty, as being one of 

 the most obnoxious and unjust taxes 

 ■which ever were charged. Some say it 

 is almost blasphemy ; because it is tax- 

 ing the very light of heaven, which, 

 above all things, ought to be as free 

 to enjoy as the air we breathe. No 

 doubt but it may appear a great 

 grievance, if we only take this one- 

 sided view of it. But, were we to see 

 it in all its bearings, it woald not then 

 appear half so objectionable. What is 

 it, in reality, more than a tax on the 

 house, portioned out or regulated by the 

 quantity of windows? As we must 

 have taxes, I do not see why this is not 

 equally as fair as any other, and much 

 more so than that of " house by the 

 rent." 



The most unjustifiable system of tax- 

 ation is that which docs not equally 

 bear on all who have equal means, and 



[May 1, 



where there is no scale made out, for 

 every one to see that he does not pay 

 more than bis neighbour. But in the 

 window-tax there is less room to com- 

 plain of unfairness than in many taxes 

 which are collected. In this case there 

 is a regular scale laid down, that every 

 one can refer to. No one need be im- 

 posed on : so many windows, so much 

 money. If it be a small house, there 

 are few windows, and the charge small. 

 If it be a large one, there are more win- 

 dows, and, very justly, more taxes. It 

 is not the light which is taxed; it is 

 the house, and the windows are selected 

 as the best mode of judging of the value 

 of such property. Not only that, but, 

 by levying it on the windows, no house 

 can be exempt from the tax. 



One window is sufficient for a mode- 

 rate-sized room, and that is big enough 

 for a moderate person. A window mure 

 than is sufficient to light a room is a 

 luxury or ornament, which is not abso- 

 lutely necessary ; and those who have it 

 ought not to grumble to pay. 



Taxes we must have, to support go- 

 vernment; therefore it is of little conse- 

 quence what is taxed, so long as that 

 which is cannot be wholly disused by 

 any one. For instance, if only bricked 

 buildings were taxed, we should have 

 very few more built ; or, if chimneys 

 were, some persons would contrive to 

 do without them: but tax windows, and 

 every one must pay. 



The window-tax is no more oppres- 

 sive on the tenant than the landlord: 

 rents are regulated by the demand for 

 houses. If the window and house tax 

 had never been charged, but the 

 same amount collected on some other 

 article of general use, there is every 

 probability that house-rent would still 

 have been at the same price as it now 

 is. There is no direct tax on wheat, 

 yet we see it rises and falls in the same 

 proportion as other tilings. 



Let people prattle, and bluster, and 

 grumble, as much as they choose, they 

 cannot make the window-duty appear 

 to be any thing else in effect but that of 

 a property-tax on houses ; and that upon 

 as fair a principle as almost dvery other 

 kind of tax. 



That part of the assessed taxes, called 

 "house by the rent," is one of the most 

 objectionable and unjust taxes which 

 we have. It is one which comes so di- 

 rect and so close under the cognizance 

 of every one, that every defect in the 

 collection of it is easily and almost at 

 all limes seen. It is one which the pre- 

 sent 



