GENERAL ACCOUNT OF THE SOURCES OF THE PUBLIC REVENUE.

THE Ordinary Revenue of the United Kingdom is derived from- 1. Customs, or duties upon commodities imported, exported, or carried coastwise.

2. Excise or duties upon Home manufactures.

3. Stamp-duties.

4. " Taxes;' i. e. the Land and Assessed Taxes.

5. The Post-Office.

6. The income derived from the rentals of the Crown Pro- perty, and the sale of Timber, &c. produced in the Crown Woods and Forests.

7. Some small Miscellaneous branches of Revenue ; and 8. Certain incidental sources of revenue directly connected with taxation—such as Fines, the Rents of Quays, &c. The net sums these sources of income yielded during the year ending the 5th January 1832, in England, Ireland, and Scotland respectively, are shown in the following Table.

England. Scotland. Ireland. Total.

Customs £15,322,700

£1,358,409 £1,453,570£18,134,679 Excise 13.032,362 2,131,650 2,173,102 17,339,614 Stamps 6,115,201 516,563 409,009 7,070,773 Taxes 4,904,722 313,019 ... 5,217,741 Post-Office 1,795,323 193,967 238,064 2,227,354 Crown Lands 373,769

373,769 Miscellaneous Branches of Revenue 147,999

6:9e2

4,539 159,530 Incidental Sources of Revenue 191,741 7,056 83,880 282,677

£41,914,317 4,527,656 4,364,164 50,806,137

From which it appears, that the revenue of England was four times as large as that of Scotland and Ireland together, and about eight times as great as that of either country taken separately.

But though these results exhibit the completest test that exists of the proportions respectively contributed by the three countries to the public revenue, and may convey some tolerable idea of their proportional wealth, yet their evidence is not so complete as would at first appear. This will become more apparent after an exami- nation of the following Tables, which exhibit the sum that was received on each different item subject to taxation. Thus, in cer- tain commodities the whole quantity may be imported into Eng- land, perhaps even into London, and thence distributed through- out the empire : as in the case of Rhubarb (yielding 5,19810, on which Scotland pays nothing, and Ireland only 161. The same observation applies to several other articles which would appear to be in very general use. Some raw materials prove nothing as to the consumption of the articles of which they form a part; they merely tend to show in which country a manufacture is carried on. The duty on Bristles, for instance, yielded 26,0061. in England, 4071. in Scotland, and 571. in Ireland. We must not conclude from this that the use of brushes in the respective kingdoms followed this proportion: we may, however, infer that the manufacture is chiefly carried on in England.

These instances apply to the Customs ; the Excise-duties are supposed more peculiarly to test the national consumption. But they must also be taken with an allowance. In some cases the difference may arise from natural circumstances. A people pos- sessing abundance of slate and stone quarries, or any other sub- stitute for Bricks and Tiles, will naturally use the raw material which is ready to their hands. Hops, again, are confined to Eng- land, which would appear to be alone fitted for the successful cul- tivation of the plant. The duty on Tea is all paid in Leadenhall Street, whence the commodity is distributed over the three king- doms. The article is included in the Excise accounts, as being under the surveillance of the Excise-officers. In its nature it belongs to the Customs ; in practice it belongs to neither. The duty is received by the East India Company with the price of the tea, and paid into the Bank of England, without directly costing the country any thing for collection. The blending it in the accounts with the other exciseable commodities, is obit of official trickery : it makes the Excise cost of collection seem less than it really is, by the percentage on nearly three millions and a half of money.

The Stamps, perhaps, offer as fair a criterion of the business and commercial wealth of nations as can be obtained from their respective contributions to the revenue. A few exceptions may be taken similar to those we have already enumerated; and Ireland is exempt from some trifling duties. There is but one class of discrepancies to which the reader's attention should be specially directed, and that is the Probate and Legacy Duties, which are in the following proportion.

England. Scotland. Ireland.

£1,831,562 £110,397 £59,971

The overwhelming difference paid by England is chiefly to be attributed to the greater amount of her personal property (a good instance, by the by, of her wealth and industry); a very slight part, perhaps, to that absence of elanship in her social condition, which induces Englishmen to overlook distant relations in favour of friends, and thus subjects English legacies to a higher rate of duty. Some of the difference may also arise from the duties being frequently evaded in Scotland and Ireland. If freehold estates— if noble property no longer possessed an aristocratic immunity from taxation, this proportion would decrease. The amount of the rentals in England and Wales may be rated at nearly fifty millions. The rents of Scotland and Ireland are upwards of twenty millions, or nearly one-half. The personal property of those countries does not appear to be one-tenth that of England.

A certain class of direct taxes, too, show pretty clearly the dif- ferent degrees of wealth in different countries ; and the House and Window Taxes are, perhaps, very good criteria on this point. The other "Taxes" are not such sure tests, for a revenue drawn from Scotland may support a carriage in England. We almost wonder that our Northern brethren do not contribute more under the head of Armorial Bearings.

The Post-Office is a pretty sure test of business, and the Twopenny Post better perhaps than the General. If we look to the receipts of the latter in London, we shall find it 103,0001. This, at an average of five letters for a shilling, or 2ild. a letter, gives the enormous amount of about 9,900,000 letters per annum. The circulation (calculating the postage at one penny) of Edin- burgh is 1,750,000, of Dublin 1,180,000.

Another element of difference must not be forgotten,—the entire exemption of one country from certain duties, or its subjection to a lower rate. Thus, Ireland is exempt from the Land and Assessed Taxes, from the Soap, Brick, and Hop-duties, and from several other trifling imposts; and whilst English Gin is subject to an impost of 7s. 6d. a gallon, Irish Whisky is only taxed at 3s. 4d. a gallon. As regards spirits, the remark applies to Scotland, but this is the only important instance of favour to that country.