the latter class, it is proposed in general to triple the assessment, and to modify the former in proportion as they are combined with the payment of those of the latter description. In the former class, it is now proposed to include dogs and watches, though they are properly comprehended in the latter. The reason of this is, that, although in proportion to their number they might be considered as a test of wealth, yet, there are many cases where only one is kept by persons paying the house duty. It would be unequal, therefore, to impose the triple rate in cases where dogs and watches were only kept in that small proportion which does not furnish any test of the ability of the contributor. This arrangement, however, will occasion no defalcation. It will only extend the modification to those cases where it is most to be desired that the burden should fall as light as possible.

After taking notice of this distinction, I shall now proceed to state what is the mode proposed for fixing the rate, in those cases where it is not intended to impose the triple assessment. Where the house, window, dog, and watch taxes, alone are hard, it is not intended to apply the triple assessment, unless the amount be more than 31. Where not more than 11. of assessed taxes is paid, it is proposed, that the proportion shall be no more than one half of the present rate. From 1 to 2ł. only a single rate, and from 21. to 31. a double rate. By considering the manner in which this mitigation applies, and the number of persons whom it comprehends, the committee will be able to judge of the extent of relief which it will afford. In order to place this matter in a more striking point of view, I shall state how many are comprehended in the class in whose favour it will operate. I have already stated that the whole contributors to the assessed taxes are about 800,000; out of these there will be 330,000 who will pay no more than half a rate, and conse quently only one-sixth of the general average additional assess ment. It will likewise be found that 130,000 will pay only the single rate, and 70,000 only the double; so that there are 530,000 to whom the abatement on the first rate will apply. After

reviewing the whole amount of the produce of the assessment, and the abatements which it may be necessary to allow, it will be seen, that the diminution upon the whole will be less than the amount of the sum originally reserved upon this head.

In order to attain the great object for which it is essential to provide, that of securing the efficiency of the means of raising the supply, and at the same time preventing the burden from pressing too severely on those whom it is important to relieve, another abatement will be found expedient. Before I proceed, however, I should next state, that it is proposed, that those who pay not only the house and window, the dog and watch tax, but also the other description of assessed taxes, should pay the triple assessment, taking 31. to be the point at which this rate is to commence; it is clear that this class cannot apply to many who pay any considerable share of the voluntary or lux urious description of assessed taxes. Those who pay all the assessed taxes in all their respective heads, it is intended shall pay the triple rate. In this class there will be no abatement required, but, on the contrary, the contributors will be subject to an increase in proportion as the quantum which they pay supposes their ability: at what rate of expenditure this increase of contribution may be imposed, it is impossible to say with accuracy; but the best information which diligent inquiry can afford, will enable us to determine with a considerable degree of exactness. Those possessed of a thousand a year and upwards, will probably come under the description to whom the increased rate will apply; those under 30l. of assessed taxes being fixed at the triple rate; from 30l. to 50l. it is proposed that the rate should be three and a half instead of three; and where more than 50%. it is proposed to raise it to a quadruple assessment.

The plan thus is founded to distribute the proportion of contribution according to the rate of the present assessment, and the ability which the various modes in which these taxes are paid may be supposed to infer. Still, however, some farther connection will be necessary, to prevent the burden from falling too hard upon those classes which it may be wise and proper

to relieve. It is well known that the amount of the house-tax presses much more severely upon the inhabitants of the metropolis and of large cities, and upon particular trades, than upon the same classes in the country; that to persons of the same income, in different situations, the burden would press with the most vexatious and intolerable inequality. The only mode of correction which this inequality will admit, is to allow an abatement below the charge, on the class to which the parties entitled to it belong, upon a declaration, not that their income is confined to a certain sum, but that it does not exceed that sum be low which it may be advisable to allow some mitigation. In any case where the rate of the house-tax would exceed a certain proportion of a man's income, it is proposed then that he shall be relieved by commissioners to be appointed for the purpose, in proportion to the rate of income corresponding to the class to which he will belong. Thus, if any person makes it appear that he is not worth 60l. a year, he will be entitled to total exemption. Where the income is 601., and below that sum which it is intended to regulate, the amount of the assessment will not exceed one 120th part of the person's income, or ten shillings. Where from peculiarity of circumstances, from the nature of the trade carried on in the metropolis and in large cities, persons pay even half rate, it is proposed that they should be relieved in proportion to their incomes, till the amount of income rose to 2001. a year. Those whose incomes exceed 2001. a year, to receive no abatement from the triple rate, unless they can shew that this demand would exceed a tenth of their income. The shortest way then will be to state the proportion of income and the rate of assessment, to prove to the committee the extent of reduction which the proposed regulations will admit:

Persons assessed to duties on male-servants, carriages, or horses, either separately, or with other assessed duties, where the amount of the duties shall not exceed

£30, shall be charged with a duty equal to three

times the amount thereof.

£50, to three and a half.

Exceeding 50, to four times.

VOL. III.

Persons assessed to any of the assessed duties now payable, and not assessed to the duties on servants, carriages, and horses, where the amount of the duty shall be

Under £1 per annum, shall be charged one half the amount
thereof.

Under £2, shall be charged equal to the amount thereof.
Under £3, shall be charged twice the amount.

£3, and upwards, shall be charged three times the

amount.

Persons whose annual income is less than 601. shall be exempted from the additional duties. And,

Where their income amounts to more than 601. the duties to be reduced in the following proportions:

Incomes from 60 to 657. shall be reduced to a sum not exceeding one 120th part of 60% or 10s.

200, and upwards, 1-10th, or 201.

Persons assessed after the 6th of April, 1798, to a greater amount than at present, to be subject to the additional duties therefrom.

Persons not assessed within the year ending 5th April, 1798, who

shall be assessed in a subsequent year, to be liable to the additional duties from the commencement of the year in which they shall be assessed.

Persons surcharged to pay the additional duties for the amount of the surcharge.

The next consideration is in what manner the relief shall be applied. So far as it is to be in proportion to the rate of assessed taxes, the subject admits of the easiest calculation; but, as to the application of the scale of abatement, some mode must be fixed in which it is to take place. All that it is proposed to require then of the party claiming a mitigation, is no more than a declaration of his opinion of what his income may be. It seems advisable that this declaration should take place before some persons in each parish conversant with the circumstances of the parties, and qualified in some measure to judge of the fidelity of the declaration. This declaration and the degree of relief shall afterwards be published, in order that there may be an additional security against fraudulent declarations. This security cannot be deemed a hardship upon any man, nor be considered a demand beyond what the country is intitled to impose. If a man conceives his assessment to be more than he is able to pay, he must be contented to declare what part of his income it will forin, in order to be intitled to the relief which he claims.

In the first outline of this plan, I stated that a past assessment was proposed to be taken as the future rate of payment. Upon