11 DECEMBER 1830, Page 14

SUGGESTIONS TO PETITIONERS AGAINST TAXATION.

As the promised economy of Government will end, of eourse, in a reduction of taxes, it is worth while to consider in what way that reduction will be most beneficially felt. The public, or at least a large portion of it, has declared- war against the Assessed Taxes, and a strenuous effort for their repeal is likely to be made during the present session. These imposts are somewhat inquisitorial,in their nature, and so far there is a reason for the popular odium ; yet the opposition appears to us rather ill-judged and inconsiderate. Their produce is large, and the burthen falls chiefly. upon unpro. ductive property, or in other words upon the landlord.. Had they never been imposed, house-rent would have been high0. Were they repealed to-morrow, it woUld shortly rise,- and the principal gainers would be the landlord, and the-leaseholder fora longterm ; whilst the benefit would be very trifling,to the tenant at.'w&crto him Whose lease is abOut expiring. 'Upon this'point.we are indeed- at ikatieNtitit.",thepraetical.men.'-' • ' The resolutions, for-insjnnwo, the inhabitants of-Ste Anne's, Westminster, state, that -"--the duty on houses bears particularly upon persons who keep shops," on account of the rental paid for situation; and that "the duty on windows is partial in its operation, as those persons who are com- pelled from circumstances to occupy, ancient houses (are the buildings in St. Anne's antiques ?),are called upon to pay for a larger number of windows than those persons who occupy mo- dern ones." We however apprehend, that not one of these gen- tlemen eve' took a house without estimating its value as-to the vhole outgoing, and paying only a proportion of it to the land- lord under the name of rent. If a property be worth five hundred pounds per annum, and the landlord take three parts, the King one, and the parish one, the remission of the King's share will be followed by the landlord's raising his rent, or it will be a bonus to a certain class of tenants, in their character of capitalists, and which bonus formed no part of their calculation in valuing the property. With respect to those persnns who inhabit "ancient houses," these observations apply in a still greater degree. In heavy property of this sort, we believe the window-duty is rather overrated than otherwise by the tenant, in his bargain with the landlord.

For these reasons, "if we were the public at large," we should aim at a repeal or reduction of—I. Taxes which, though not fall- ing solely upon the lower and middling classes, press the heaviest upon them, because the whole or the greater portion of their in- come is expended upon the articles taxed.' Under this head we should class the duties upon corn, coals, tea, coffee, sugar, to- bacco, spirits, and several other articles which may be deemed necessaries. 2. Taxes which operate as a cheek upon consump- tion or industry, or act as clogs. upon the latter. Amongst these we may enumerate the duties upon insurances, newspapers, advertisements, paper-staining (or, rather, paper stained), articles used in manufacture, or raw materials intended to be manufactured. 3. Taxes which produce eventually but very little, and the col- lection of which causes great trouble, and, of course, expense (in time) to the payer, besides raising the price to the public in a much higher ratio than the revenue is benefited. The advantage to be derived from this plan is, that the reductions here recommended would benefit those classes which stand most in need of assist- ance, whilst the revenue would not sink in proportion to the relief afforded. It is a plan, moreover, that we think stands a better chance of success. Many of the trifling items in the Customs, &c. would be abandoned without a struggle ; and if the most onerous of the others were steadily pressed upon the attention of Government, their modification at all events would be pretty cer- tain. But a Minister,, however liberal, might well pause before he hastily abandoned a source of revenue so productive as the Assessed Taxes, and falling so directly upon property, especially when he may have other interests to gratify in cases coming under one of our three heads.

We offer these remarks 'as suggestions, which others may im- prove or modify accordingto their experience; but what we would. impress upon all speakers and voters on the subject of taxation is, to aim at what is practicable under existing circumstances. If they can persuade the landed and funded aristocracy to submit to a graduated property-tax, the case of course is altered.. The in- come actually under the control of Government, is about one third of the revenue ; the remainder is, pledged to the public creditor. When, therefore, we find men (we do not here allude to the inha- bitants of St. Anne) calling out for a reduction of one third, or even a half of the former, it appears to us they are more likely to chill the ardour of the official friends of retrenchment, or to afford a topic for sarcasm to its enemies, than to effect any useful result.