C 55 ] 



With the exception of dye-stuffs, oil, and foreign soap, all of 

 which are subject only to custom duties, the clothing manufac- 

 ture has never been contributory on this occasion. 



As forming no inconsiderable part of what is usually denominated 

 the staple trade of the nation, it has hitherto maintained its claim 

 to an exemption from every mode of specific taxation. Not only 

 so, but as a security against an indirect attack in this way, a 

 draw-back of the excise of soap employed therein, is allowed: the 

 policy of this indulgence I do not mean to controvert, since the 

 quantity of soap used being known only to the manufacturer, he 

 might have levied on the consumer in the price of his goods four 

 times its value without risque, or being subject to any other re- 

 straint, than what competition might impose. 



Thus it appears that the clothing manufacture furnishes but little 

 aid towards levying the national revenue. 



How very different with the corn and sheep farm. Sheep 

 furnish duties on parchment, leather, and candles. Corn is a most 

 prolific source of revenue. Barley in malt, beer and spirits, wheat 

 in starch, all which are wonderfully productive, and in amount 

 must be acknowledged to be the very pillars of the great and com- 

 plicated system of taxation. 



Let us now examine how the account stands. 



Sheep and Com, 



45,000 



27,000,000 



450,000 



The principal. 



Clothing Manufacture, 



Individals exercising it ... . 2000 



Capital employed . . . _£. 14,000,000 



Labour to individuals .... 200,000 



Means of taxation scarce any 



It is evident from this statement, which is neither partial nor 

 exaggerated, whether we regard the interest of individuals or that 

 of the empire, under a comparative view, how much the prepon- 

 derance is on the side of the sheep and corn farmer. I mean not to 

 detract from the importance of the clothing manufacturer ; 



It is confessedly great, and extensive, independently considered. The 

 legislature thinks differently, or else under an almost yearly multi- 

 plication of taxes, how comes it to pass, that it has hitherto escaped 

 the vigilance of finance. The poor man under the pressure of a nu- 

 merous family, with circumscribed means of support, is rendered 



H 2 tributary 



