179 1- LITERARY INTEtUGENCER. Sj 



might fupply its place; and not ufelefs only, but it 

 is to be feared in many cafes noxious. 



Houfes may be taxed on their number, but not on 

 their dimenfions. The largeft houfe, compared to the 

 native activity of a man, is a prifm. Every encourage- 

 ment ought to be given to augment the (ize of places 

 in which men fpend fo great a portion of their life. 



No tax ought to be impofcd that tends to difcou- 

 rage population. As matters (land at prefent in Bri- 

 tain, a man is puniilied in proportion as he is a good 

 fubje£l of the ftate. If he marries a healthy woman, 

 he fufiers for it ; if he is healthy himfelf, it is at his 

 peril. For why ? If he fliould have half-a-dozen of 

 children, the confequence will be, that he muft pay fix 

 times over the tax on chriflenings : fix tim.es over the 

 tax on leather for flioes ; and fix times over the tax ou 

 all the other articles needful for his children. Is it not 

 enough that he pay fix times over the accoucheur, the 

 nurfe, the apothecary, the fhoemaker, the tayior, the 

 butcher, the baker, &c. &c.? Is there no way of or- 

 dering this matter better } 



The Romans acknowledged the jus trium /jberorunt^ 

 tiie right of him who had three children to be relieved 

 from taxes ; but modern policy, far inferior to the an., 

 cicnt in this refpeft, has not yet had leifure to attend 

 to fuch ccnfiderations. Hence dreadful evils enfue — 

 hence the unfortunate father furveys with forrow his 

 pregnant fpoufe — hence natural afFeftion is overcome ; 

 and fhe, uhom Nature appointed to be a mother, pre- 

 cludes her owTi title to this tender name- Thefe are 

 'fa£ls probably little attended to by men of rank and 

 power ; but they are too often {ecu by thofe whofe 

 profeflion calls them to vifit the inferior clafles of fo- 

 ciety. 



Whatever exemptions were made in favour of mar- 

 ried men with large families, might fitly be repaid by^ 

 an increafc on batchclors after 25. Taxes, if mo- 

 derate and judiciouOy chcfcn, are fo far from checking 



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