1799-] 
the capital and confequent income of the 
one, but do not reflect on the effect of 
the tax upon the other, in preventing 
him from realifing the capital and in- 
creafing his income. Hence we hear ter- 
rible complaints continually in the world, 
when a man’s capital is touched, not 
confidering that the capital which another 
might by his indultry have realifed, if it 
had not: been for the tax, is as facred to 
him as the part of the capital which 
another is obliged to trench on to pay his 
tax.” Still, however, it appears inequit- 
able to deny the pofleffor of capital which 
he may have acquired by his labour, any 
advantage from it} inthe inftance given, 
the perfon whole income arifes from in- 
duftry {pends 180]. per annum, the other 
{pends no more; yet, if an alteration was 
not made in the mode of taxing, he would 
in a few years be left deititute: if it be 
faid that the fuperiority of the latter 
perfon coniifts in having his income cer- 
tain for a number of years, it may be 
replied, that his difadvantage is great in 
being equally certain of lofing it if he 
lives beyond the term. It would, per- 
haps, ,be a more jut mode of eftimating 
the property of the perfon who derives 
his income from capital, to deduct his 
life intereit in untaxable income from the 
full value of the eftate or capital, and 
confider the remainder as the excefs of his 
taxable means beyond that of the perfon 
deriving his income from induftry : thus, 
in the above inftance, if the life of the 
poflefior of the eftate is worth ten years 
purchafe, deduct 3001. from 4200l. and 
the proportional tax on the remainder will 
be 4581. inftead of ggo0l.; the deduction 
would diminith yearly, but the pofieflor 
would always be fecure of at leaft the in- 
come for fubfiftence during his life. Iam 
aware that fome objections may be made 
to this modification, and this fubjeét cer- 
tainly admits of a greater degree of pre- 
cifion. Mr. FrREND has done much to- 
- wards elucidating the principles of equit- 
able taxation, and perhaps lome of your 
correfpondents may be able to remove the 
objections to which his plan appears 
liable, or to fuggeft {ome improvements 
on it. Your’s, &c. 
11th Feb. 1799. ee ee eae 
EE 
Io the Editor of the Monthly Magazine. 
SIR, 
Bae [ approve Mr. KersHaw’s 
defence of the word Aztech in your 
laf numler, I beg leave to give him the 
\ following information ; which, perhaps, 
i MONTHLY Mac. No. xuiyv, 
¥ 
,_ 
On the word Hitch.....State of Society in Norwich, 
ae 
may not be unacceptable to fome other of 
your readers. I wifh it may ferve as an 
additional caution to critics, not to alter 
the words of an author becaufe they do not 
underftand them. : 
Hitch is in common ufe among feamen 
to fignify a particular kind of knot, em- 
ployed to fatten a rope over a pin, They 
alfo. fay hitch a hook into an eye, or @ 
loop, or under any thing of which they 
want it to take hold. TI believe, too, 
the word 1s {till familiar in the weft of 
England, at leaft with all the parts of it 
with which I am acquainted. Thus, if 
a lady’s cloak, or gown, as the walks 
along, fhould be caught by anail, a ten= 
terhook, or the like, the will fay it is 
hitched: or if Molly, when the takes her 
linen trom the hedge, fhould find it held 
fait by the thorns, fhe will be vexed by 
its hitching. Hitchel, or hatchel, is the 
name given to a fort of comb, confifting © 
of a number of fharp {lender fpikes, 
fixed on a piece of wood, with which 
fl: x-dreflers hitchel their flax, or part the 
fibres into fine threads, and feparate the 
bits of ftalk, &c. from them. The 
Germans ule hechelen for the fame in- 
ftrument and the fame procefs. They 
alfo call the beard of corn hatchel. All 
thefe words, no doubt, are derived from 
the fame root ; and the expreffion of Pope 
always appeared to my ear, accuftomed 
to nautical and weft-country terms, as 
particularly appropriate, 
Your’s, &c. 
EEE 
To the Editor of the Monthly Magazine. 
€¢ Mores hominum multorum.” 
{HAT a fertunate fellow, Mr. 
Editor, was that fame {cholar of 
Alcala, Don Cléofas Léandro Pérez Zam- 
bullo! He would have known no more 
of what pafled in Madrid than J doif 
he had not fcraped acquaintance—and it 
was by the mereft accident in the world , 
S.N. 
too —-with the renowned Afmodeus ; who, 
in gratitude for his liberation from the 
attrologer’s phial, perched with him on. 
the tower San Salvador and uncovered the 
houfes of the city, fo that the {cholar 
might fee every thing within them, juft 
as eafily as he could fee the contents of a 
pye when the cruft is taken off*. 
Now, Mr. Editor, were I endued with 
the diabolic power of Afmodeus, I would 
feat you onthe weathercock of the ca« 

* ¢¢De méme qu’on voit le dedans d’un 
paté dont on vient d’oter la croute.”’ 
thedral, 
Nn 

