Mr. Cobden has published a letter approving of the foundation
of an anti-malt tax league, because, he says, the tax, if it is touched, must be abolished, the vexation of an excise duty consisting in its existence not its weight, and if abolished Government will have so much less to spend. Possibly,—though as a matter of fact taxes which are little felt, like penny taxes, lead to extravagance more than taxes which are felt, like the malt duty ; but is not that an argument for the reduction of any tax whatso- ever? No tax is good, and the business of the farmers is not to prove that their tax is bad, but that it is specially bad, worse than income-tax or insurance duty, for example. If they really want it removed they should first prove that it prevents more profit than the revenue gains, which is easy ; and, secondly, that the revenue can do without it, which is hard ; or that they can suggest a just substitute, which is harder still. Mr. Cobden, perhaps, would throw this burden also on to the middle classes ; but there must be some fairness against, as well as for, the poor.
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