] 821.] Recent Discover 



sent system of management cannot re- 

 gulate wilii equal justice to all parties. 

 One person in every district is appointed 

 to be tlie assessor, or to fix the rate. Jn 

 one district we find tliat the maximum 

 is the full rental of the house ; in ano- 

 ther only three-fouiths ; and in a third, 

 perhaps only half. The Chancellor of 

 the Exchequer sees the injustice of this, 

 and suggests, as a remedy, that every 

 assessor shall in his district rate all up 

 to their full rental of the house and pre- 

 mises. Let it be attempted, and there 

 Mill be then just as much dissatisfaction 

 as there is at the present moment. In 

 the first place I would ask, is it reason- 

 able to suppose that any man, who is 

 now employed as an assessor in any 

 district, can ascertain the exact rental 

 or value of every house in his district? 

 In the second place, is it probable that 

 he will make a distinct and minute sur- 

 vey of every house, inside and out ? 

 And thirdly, if he do not, is it likely 

 there will be any thing like equal 

 justice? 



It may be said, that in this case the 

 value of a place may be known by the 

 rental ; for the worth of a thing is what 

 it will fetch, or what it lets for. Here 

 there are still greater difficulties to en- 

 counter. How is he to know in all eases 

 what it will fetch? Not by what is 

 paid; because circumstances may in- 

 duce one man to let ten or twenty 

 pounds a-year lower to one person than 

 to another, owing to a long-standing 

 acquaintance, or the certainty of rent, or 

 a premium being given. Another per- 

 son may occupy his own house ; in this 

 case, who is to be the judge? for it re- 

 quires great discrimination, and a good 

 knowledge of the value of buildings. A 

 comparison with a house of the same 

 size, or similar one in outward appear- 

 ance, will not always do ; for the inter- 

 nal fittings, conveniences, and the situa- 

 tion, must be taken into account. Then 

 there is the possibility <if the assessor 

 being partial to his friends, and a self- 

 interest, perhaps, in bring moderate in 

 his assessment on some persons; and, 

 on the contrary, enmity or revenge 

 against others may cause him to be 

 exorbitant. I'csides, an increase of 

 business, and an established trade in 

 any line of profession, may cause an 

 increase of rent above the ordinary va- 

 lue of the premises: in such a case, if 

 the rental be the standard, it would be 

 laying a tax on the trade of those only 

 who arc the most industrious. 



But suppose all these objections arc 



ks in Pompeii. 307 



only imaginary, — nothing of the kind 

 happen, — all shall be rated fairly up to 

 the time; the very next week it would 

 he rated unfairly. For there is every day 

 some one person or other adding and 

 improving his property ; therefore how is 

 it possible for the assessor to know all the 

 alterations and improvements which 

 may take place? He must depend, 

 and be guided, in a great measure, by 

 the information of tiie tax-collector. 

 You find, in almost every district, the 

 collector is in some trade or profession. 

 if you deal with him, perhaps he will 

 not see your improvements; if not, pro- 

 bably he may endeavour to raise you 

 higher than what you ought to be. 

 After all, comes the day of appeal : then, 

 if you have a friend in court, it may be 

 well for jou ; those who have not, may 

 be worse treated. If you possess a 

 good deal of self-confidence, oratory, or 

 a good long purse, you may then suc- 

 ceed much better than those who are 

 comparatively poor, humble, and unas- 

 suming. All and every one of these 

 things should be considered. 



Every body knows that it is impossi- 

 ble to ascertain the fair rental of all 

 houses and premises on the principle 

 which has hitherto been pursued. 

 Knowing this, and at the same time 

 seeing the impracticability of collecting 

 this tax with equal justice to all parties, 

 it would be wise to take it oft'; and, if 

 the amount of money camiot be spared, 

 lay an additional charge on the win- 

 dows. I have never yet heard a rational 

 objection brought against the window- 

 tax, which would not equally apply to 

 every other kind of tax. 



Mile-End; Thomas Singlu:. 



March 11, 1824. 



JFor the Monthly Magazine. 

 RECENT DISCOVERIES tnade in the 



ANCIENT CITY of POMPEII. 



THE excavations at Pompeii are 

 proceeding slowly ; there being 

 but twenty workmen employed, and 

 live waggons. Unfortunattly, the ashes 

 which fell in last October have over- 

 whelmed parts that had been cleared ; 

 so that it is diflicult to walk iu the 

 streets of the ancient city. The j)aint- 

 ings, and certain other objects of art, 

 arc found to be impaired by their expo- 

 sure to the open air; and it will be ne- 

 cessary to remove them to the Museum, 

 or otherwise lodge them under shelter. 

 Those in the Amphitiieatre have, in a 

 great measure, disappeared. A large 

 edifice has been discovered, which the 

 antiquarians 



