i6 RATES AND TAXES 



It is probably true that the smaller the 

 income, so much greater is the relative 

 inconvenience of direct taxes. This is one 

 reason why the system of compounding the 

 rates by which they are paid as part of the 

 rent has been adopted in the case of small 

 rentals. The occupier does not notice the 

 rates when they are apparently part of the 

 rent, just as he does not notice, and does 

 probably not know, that the greater part 

 of the price of his drink and tobacco is 

 caused by imperial taxation. The term 

 convenience should be construed in a large 

 sense, and in this sense, taxes may be said 

 to be inconvenient if they offend the sensi- 

 bilities of people. In this sense, the taxes 

 which eventually lost to us the American 

 Colonies were, on their imposition, highly 

 inconvenient to the colonists. The real 

 burden was nothing, the outrage of the 

 sense of justice and dignity was immense. 



