AGRICULTURE WITH CHEMISTRY. 231 



culture, and consequent populntion of the kingdom : 

 objcds, which, from necessity^ are now in a very strong 

 manner awakening the attention of individuals. The 

 Author does not think he hazards an opinion, when 

 he says, that the coasting and export coal trade of Bri- 

 tain may be doubled within ten years from the present 

 date ; but this is not to be effected without a total repeal 

 of the duties on coal carried coastways. 



It is not an easy matter to find a substitute for this 

 tax, at least such a one as would meet with general ap- 

 probation. Dwelling-houses are already taxed in several 

 ways; first, in all the materials of which they are 

 built ; and, secondly, by the land-tax, window-tax, 

 and tea commutation tax: still were there any other 

 tax which could with propriety be levied on that spe- 

 cies of property, it would be the coal tax, from the 

 necessity all persons are under in this northern climate 

 of making use of fuel. 



One of the many advantages attending such a com- 

 mutation would be, that it would embrace and include 

 the inhabitants of the counties where coal is wrought, 



who 



