—— 
ON RECENT CHANGES IN THE DISTRIBUTION OF WEALTH. 357 
Some interesting facts may be gathered from this table. First, that 
the average amount of assessments of incomes 150/: and upwards in 
Schedule D per person was 424/. in 1880, against 470/. in 1851, indicating 
greater diffuseness of incomes side by side with a larger total. Secondly, 
that a larger proportion, viz., 85°6 per cent. in 1881, against 80°9 per cent. 
in 1850—51—are now assessed with the lower incomes than with the larger ; 
and, thirdly, that a larger proportion of the amount—viz., 43 per cent. in 
1880, against 38 per cent. in 1881—is assessed on the lower incomes 
than on the higher. 
Comparing the proportion of persons assessed with the population of 
Great Britain at the respective periods—viz., 20,900,000 in 1851, and 
~ 29,800,000 in 1881—the following are the results :— 
Number assessed per 1,000,000 inhabitants 
on 1850-1 | 1879-80 henteenae 
per cent. 
All Income 3 All Income 
Schedule D Taxpayers Schedule D Taxpayers 
Middle Classes. hs 
£150 to £200 1,900 5,700 4,800 14,400 152 
200 to 300 1,380 4,140 3,233 9,699 136 
300 to 400 660 1,980 1,466 4,398 122 
400 to 500 333 999 600 1,800 80 
Higher Middle 4,273 12,819 10,099 “t °30;297 136 
Classes. 
500 to 600 101 503 412 1,236 308 
600 to 700 135 405 250 750 85 
700 to 800 92 276 150 450 63 
800 to 900 76 228 130 390 71 
900 to 1,000 37 111 53 159 43 
1,000 to 2,000 224 672 383 1,149 71 
2,000 to 3,000 64 192 115 B45 79 
729 2,187 1,493 4,479 104 
Higher Classes. |- = LS 
3,000 to 4,000 29 87 53 159 82 
4,000 to 5,000 16 48 28 84 75 
5,000 to 10,000 28 84 53 159 96 
10,000 to 50,000 15 45 30 90 100 
50,000 and up- | ‘ 
a J 1 3 2 6 | 100 
89 267 | 166 498 86 
tol tt... 6,081 15,273 11,758 35,274 133 
Absolutely, as well as in proportion to population, there has been 
a greater increase in the number of persons in the receipt of the lower 
than of the higher incomes. These facts apply only to incomes from 
industry, yet there is reason to believe that they represent the condition 
of all descriptions of incomes. In a note in the appendix to Mr. Dudley 
Baxter’s paper on national incomes, by Mr. Gripper, of the Inland Revennte, 
it is stated that the number of income taxpayers under Schedule A may 
be taken to be divided in the same proportion as under Schedule D; and 
that the same may be said as to Schedules B, C, and E. Assuming this 
