TRANSACTIONS OF THE SECTIONS. 207 



of their action, to rob' life of mucli of its natural enjoyment, and to shorten the 

 period of its duration. 



In commenting on the diversity of opinion amongst the most eminent surgeons 

 on this subject, the author argued that if pharmacy be really a science, its prin- 

 ciples should not be less definite, nor their operation less uniform in their results 

 than in ordinaiy sciences. 



By careful compilers it is ascertained that in Great Britain there is an annual 

 increase of consumption of tobacco of about 750,000 lbs. weight. In 18G1, the 

 quantity imported into this country was 34,828,441 lbs. The number of the male 

 population at that time, aged fifteen years and upwards, was eight millions ; and 

 supposing only half of them to be smokers, it would give more than eight poimda 

 to each smoker ! Cigars and snufl:' do not come into this calculation. 



With respect to the revenue fi-oni this som-ce, the following particulars may be 

 relied on, as they are copied from Government returns : — " In 1839, the duty "was 

 £3,587,663 ; 1847, £4,278,893 ; 1857, £5,272,470 ; 1859, £6,542,000." 



These figures do not give the actual cost of smoking, snufiing, and chewing ; we 

 must add^ the whole paraphernalia of snuff-boxes and pipes of all descriptions, 

 numberless and nameless, the construction of which has taxed the ingenuity of 

 craftsmen ; and by these additions we shall realize as much more as the duty, and 

 thus produce the startling fact that £13,000,000 sterling of national wealth, and 

 much industry that might have been better employed, are worse than wasted. 



On Local Taxation. By 0. Williams. 



A report was presented to parliament last Session by a Committee of the House 

 of Commons recommending that a moiety of the local taxation now paid by tenants 

 should be transferred to owners of property. Mr. Williams maintains that this 

 change would be so very far short of the requirements of the case as not to be 

 worth the while to make it. He suggests that the area of payers should be veiy 

 much enlarged, and maintains that the reasons for collecting the local taxes upon 

 the same principle and by the same machinery as the income- and property-tax are 

 very much the same. In his paper he shows that the poor-rate is a personal and 

 not a property-tax ; that all other local taxation is based upon the poor-rate assess- 

 ments ; and that, when the rent of property was originally fixed upon as the mea- 

 sm'e of the ability of each to pay according to his means, then the measure was 

 much more just than under present circumstances, because the great bulk of in- 

 come was derived from land, very little from foreign commerce. As immense 

 profits are now made from trade, the -RTiter urges that those profits shoidd con- 

 tribute, along with all kinds of house and other property, as for national taxation 

 in the property-tax. He shows that, at present, owners pay all local taxes in large 

 towns, where the gi'eat bulk of the population reside, upon property let at the net 

 yearly rent of £13 and under ; that if the recommendation of the Committee were 

 carried out, owners would still have to pay all taxes on this veiy large class of 

 property ; and that the change practically would reach houses rented above £13 

 per annum net, the gross rental of which would range between £18 and £20 per 

 aimum. Shift half of the taxation from tenants to owners of such houses, and the 

 owners will at once increase the rentals by the same amount. What matter to 

 the tenants whether they pay to the tax-collector or the landlord ? It is expanding 

 commerce which necessitates wide, long, and good roads, brings into existence 

 quite an army of police to protect its products, requires himdreds of thousands of 

 hands to work it, and, sm-ely, commerce should contribute directly towards all 

 local taxation. After the payment of the interest upon the national debt, the great 

 bulk of the remainder is expended upon the army and navy. And how are they 

 employed? Mainly in protecting the lives of Her Majesty's subjects. In times 

 of war those who have most property do not object to contribute most towards the 

 expense of protecting it, and why should they not do so in times of peace. The 

 army protects life and property, and so do the police force ; the navy is similarlv 

 engaged on the seas ; how are our river-police employed P the diflerence is not 

 gi-eat. Then a glance should be taken at the paving, improvement, and lighting 

 rates. All personalty should contribute towards them. Good Avide roads are 



