43 



The leather tax, being three pence upon the 

 pound weight of leather, ought to create but a 

 small charge upon the consumer; to whom the 

 repeal might possibly produce a benefit beyond 

 the addition thus made to the revenue, the in- 

 crease of price to the consumer having, since 

 the tax was laid, increased as it should seem 

 in undue proportion to the amount of the tax. 

 The case of a careful and industrious labourer 

 with a wife and five children, has been inquired 

 into; and it appeared, that his payment for new 

 shoes in the course of a year may be properly 



set at 2 



And his payment for mending shoes at 1 







The weight of leather used cannot altogether ex- 

 ceed twelve pounds, upon which the tax at three 

 pence per pound is 3s. or one twentieth of the 

 whole money laid out in this article ; and thus, 

 if one third of the tax be taken off, an annual 

 relief will be obtained to the extent of 1*. 



The tax upon salt is 1 5s. upon the bushel of 

 561b. The consumption of the same labourer 

 in this article appeared to be about three pecks 

 in the year, viz. about one peck used in putting 

 down pork, and two pecks for all other pur- 

 poses. Thus the whole tax upon the entire 

 consumption for the year would be 11$. 3d.-, and 



