232 A TREATISE ON THE CONNECTION OF 



who at present, in that respect, contribute nothing to theexi- 

 gencies of the state, and who in general, from the saving 

 of carriage, freight, ^nd duties, are supplied with coal at 

 i a third or a. fourth of the price paid in other parts by the 

 -subjects- of the same kingdom, than which nothing can. 

 _bc more partial, unwise, and unjust. 



'To a general tax, or regulation of this kind, the inha- 

 bitants of the coal countries could not with reason object ; 

 -nor could any objections be made on the part of the great 

 consumers of coal in different branches of manufacture; 

 because these, as well as fire engines, would be exempted. 

 To make the proposed tax bear equally in proportion to 

 the wealth of individuals, it should be in proportion 

 to the number of windows or chimneys contained ia 

 each house. All who consume coals should bear their pro- 

 portion : none should be exempted but those who re- 

 ceive assistance from the parish, or of whom the Church- 

 wardens certify that they are persons in indigent cir- 

 cumstances. 



As the Author is not furnished at present with 

 the amount of the window-tax, nor the commuta- 

 tion 



