PRESSURE OF TAXATION UPON THE DIFFERENT CLASSES OF SOCIETY.

TN investigating this subject, the total exemption of the Aristocracy from arty peculiar burden, is the first point which strikes attention. Taxes exist affecting particular classes, or in appearance pressing equally upon all, but never have oar lawmakers deviated into the path of justice and taxed themselves.

After the exemption of power, the next feature which suggests itself is the favour shown to wealth. Out of forty-six millions and a quarter or revenue (omitting the consideratim, of smaller items), scarcely one million and a half is levied on the expenditure peculiar to the rich. Only five millions and a half are raised by taxes on Property. Of this, not more than a million (if the whole of the Land-tax fell upon land) is raised upon that kind of property which is chiefly held by the Aristocracy. House property they do not very generally possess (and in imposing the House and Window-duties, there is good reason to suppose that they mistook their incidence) personal property, very rarely. In short, they have shifted to shoulders least able to bear the load, more than half the entire weight of the burden. If due allow- ances be made on the one hand for the real pressure of taxes which seem to fall equally upon all, and on the other for the gross inequality of the duties on houses, windows, and personal estates, nearly six sevenths of our taxation arc in reality paid by the Poor and Middling classes ; as will be seen by the subjoined summary.

Taxes falling on the Poo,- X13,991,117

Middling Classes 4,684,437

Poor and Middling Classes 5,330,843

Taxes apparently tilling equally on all, but in reality pressite, on the Poor and Middling Classes

13,365,269

Taxes on'Neeesity 1,730,183

39,151.S54 Taxes on. the Rich

1,437,697 .. on Property !louse and Laud

3,6:16.,696

.. Personal 2,001,930

5,698,626

£46,288,177

The above thirty-nine millions are far, however, from being the whole of the burden. The taxes which are laid on necessary articles of con- sumption, oppress the poor by the addition they make to the price of the articles beyond the amount of the tax. Taxes on manufactures, or on the raw materials of manufactures, injure them perhaps still more, by the check they give to consumption, and consequently to the em- ployment of labour. The protecting-duties on Agricultural and Co- lonial productions were moreover imposed, and are maintained, entirely for the benefit of the rich. Add even two of these items together, and we have sixty millions imposed upon the Many by the law-making of the Few. It must not be forgotten either, that to wars, occasioned by the real or fancied interests of the Aristocracy, the bulk of our taxation is to be traced.

Taxes falling chiefly on the Poor and Middling classes, brought down £39,151,854 Cost of the Protective System (exclusive of Manufactnres and minor Agricultural and Colonial Productions), as detailed at page

7, column 2 21,760,000

£60,911,854

Before presenting the details of the foregoing summary, it may be necessary to observe, that the taxes are grouped as they affect classes, and that some allowances must be made. We follow the rule, not the exception. A gentleman may drink gin and beer, but they are not the usual beverage of the caste. Again, the Aristo- cracy give receipts and accept bills (in the latter case, however, without always paying for the stamp); they may occasionally travel in a stage, and sometimes insure their houses ; but as the principal in- cidence is upon the Middling classes, we put down these duties as falling upon them. One or two items may be noticed, where the duty, though falling equally in appearance, is grossly unequal in practice, as in Newspapers and Advertisements. To a poor man, the duty on one advertisement is considerably more than the value of a day's labour ; the duty on one impression of a newspaper is nearly the price of a meal. Often repeated, they each become objects to the Middling classes. They are wholly unfelt my the Rich ; who, by the by, rarely require advertisements, and read the Newspapers at their club. It has been objected to the incidence of Malt, that a large portion of the tax is paid by the Middling classes ; but considering the numbers of the poor, and that beer is used by them as an article of sustenance, whilst it is sparingly drunk by the middling classes, we rather incline to our own classification. Glass is the most questionable item : but, look- ing at the numbers of the Poor and Middling classes as compared with the Aristocracy,. their share of the tax even upon this article may be found, on reflection, to justify our grouping.

TAXES FALLING ON THE POOR-

£121.255 Butter Cheese 68,228 Hops Malt 148.594 4,359,332 Soap 1,138,261 Spirits, Home-made 5,195.124

13,991,117

2,960.323 Tobacco 4,684,437

TAXES FALLING ON FIEF. 'MIDDLING CLASSES-

Licences and Certificates (both Excise and Stamps) 1,073.322 Bill. of Exchange 541.823 Receipts 218,846 Marine Insurances 222,927 Fire Insurances 789,932

Stage Coaches 422.479

Brandy and Geneva 1,415,058

TAXES FALLING ON THE POOR AND MIDDLING CLASSES-

Bricks and Tiles 365,237 Newspapers 483,152 Advertisements 172.5,70 Almanaeks and Pamphlets . 30.029

Postage 9.155,184 Corn M1,791 Rani 1,629,880 TAXES ON COMMODITIES, apparently falling equally on all, but In reality pressing chiefly on the Poor and Middling

classes; either from the duty—as in Wines—falling heaviest

ea the cheapest article ; or from a very trivial proportion

of the income of the rich being generally expended upon

the purchase of the coltmodities—as in Coffee or Sugar.

Glass £531,493

Paper 677,103

Tea 3,344,918 Coffee 583.750

Currants 330,339 Pepper 102.638

Raisins 173,099

Molasses £156,881

Sugar 4,650,528 9,807,469

Timber 1,278.978

Wines 1,555,482 A £ 13,365,269

TAXES ON NECESSITY—

37,421,666

Auctions 218,093

Law Stamps 1,512,105

1,730.188

TAXES ON TFIE li. ICII-

Servants 295,111

Carriages 392.946

Horses for Riding 356.355

Dogs 181,002

Armorial Bearings 54,889

Game Unties 125.431

Post Horses 231,863 ---- 1,437,6)7

TANIS ON PROPERTY-Landed and House.

Land-Tax 1,161,312

House and Window Tax 2,535,334

Personal-

30E06

Probate and Legacy Duties

2,001,930+

5,693.626' --

-- 7,136:323

£46,939,177