$12 
have thrown out hints for the employ- 
ments of useful men; but I think none 
of them have taken any notice of cer- 
tain taxes, which appear to me to have 
a strong tendency to prevent great 
numbers from being employed. The 
taxes to which I allude are THE 
ASSESSED TAXES, several of which ope- 
rate powerfully against labour. The 
tax on wheel-carriages, for instance, 
has a great influence that way: were 
it not for this tax, there would, I doubt 
not, be four times the number used. _ 
The same reasoning will apply to the 
tax on horses, men-servants, shopmen, 
waiters, gardeners, and the like. But 
the tax which I consider as pre-emi- 
nently mischievous, vexatious, oppres- 
sive,-and impolitic, is the window-tax. 
To point out all the evils attendant on 
this tax, would take up too much space 
in your valuable miscellany; permit 
me to state some of them. This tax 
prevents persons from building their 
houses so large and convenient as they 
otherwise would do. There are many 
thousands who confine themselves to 
six windows, who, were it not for the 
tax, would have at least twice that 
number ; and there are few cases where 
the window-tax does not interfere with 
the architect when planning houses 
for useful people. I am firmly per- 
suaded, that, if the window-tax were 
taken off, the number of windows would 
be encreased one-fourth, or perhaps 
one-third ; houses in general would be 
built Jarger and more commodious,— 
thereby creating empioyment for thou- 
sands of masons, bricklayers, carpen- 
ters, glaziers, painters, smiths, and 
Iabourers of every description ; and, as 
houses would appear more respectable 
without, they would also require more 
furniture within. Only think how 
many different trades are necessary to 
the furnishing of one room; multiply 
that by many thousands, and see the 
result. Take off this tax, and an in- 
creased demand will take place for all 
kind of building materials; and, as 
most of those materials are taxed, an 
increase of revenuc on them would be 
the natural consequence. 
Another serious evil which attends 
the window-tax is, that it is injurious 
to health; many thousands of lodging- 
rooms are wholly without windows, 
and, consequently, without a free cir- 
eulation of air: hence the souree of 
some diseases, and the long contina- 
ance of others. Another evil atiached 
On the Assessed Taxes.—Saxon Language. 
[May Ty 
to this tax is its unpopularity: of all 
the taxes on our list, (and it is a pretty 
long one,) there is not one so unpo- 
pular as this; to make us pay for the 
light ot Heaven is a stretch of power 
which makes the government appear 
odious and tyrannical to the eyes of 
many ; and the number of surcharges 
that attend this, and the assessed taxes 
in general, are not calculated to allay 
discontent. B. 
Jan. 22, 1822. 
—< 
To the Editor of the Monthly Magazine. 
SIR, 
N answer to the enquiry of J. in 
your Number for January, p. 511, 
relative to the method of studying 
Anglo-Saxon, you will perhaps insert 
the following remarks, by one who has 
derived much pleasure and satisfaction 
from the study of that language. He 
perfectly agrees with the opinion of 
your correspondent, that the majority 
of English words are of Saxon origin. 
Tu the Lord’s Prayer, containing fitty- 
eight words, there are cnly three 
which are not immediately derived 
from the Anglo-Saxon. 
The following opinion of Sir H. 
Spelman also deserves our particular 
notice :—“ Si quis vellet verborum et 
locutionum, quas quotidie usurpamus, _ 
rationes et proprietates intelligere, ad 
Saxonicas origines necessario recurren- 
dum esset.” ‘The truth of this remark 
might be proved by many ‘instances: 
one or two may suffice. We compare 
our adjectives by annexing the sylla- 
bles ev and est to the positive state, or 
by prefixing more or most. 
From the Saxon A, time, duration, 
always, aye, is formed the comparative 
An, en, or en, before; and the super- 
lative apt, xy, or ey, first. These 
words originally referred only to time ; 
but by easy gradations they came: to 
signify before and first in point of gua- 
lity. Hence the Anglo-Saxons some- 
times wrote, like the modern English, 
Pr Pp'r-en pir-ere 
wise, wis-er, wis-est. 
More and most are also irom the 
Saxon :— 
WDope 2 more |mze-ne 2 mo-eft 
Wo ¢muen}mo-en § mo-fTt 
See Diversions ef Purley, vol.i p. 503. 
Our eminent philologist, Horne 
Tooke, has with great truth observed, 
“There is no such thing as capricious 
irregularity in language:” “What we 
now 
more 
most, 
