The Northern Daily Times.
Liverpool, Merseyside, England, 1857-03-10 00:00:00

taxes, and excise and customs' duties.

two former are direct, and the latter indirect
Such a system is complicated, and results in
injustice to many, and dissatisfaction and vexa-
tion to all. The object of indirect taxation is to
get at those who, having no tangible pro-
perty, and whose annual inconje is beneath a
certain sum, are therefore exempt from direct
taxes ; consequently they are called upon to pay
duties on most articles of consumption, and
thereby contribute towards the national ex-
penditure. We have had a trial of both
schemes, direct and indirect, and past expe-
rience proves that, as now levied, neither are
satisfactory. The abuses connected with the
exaction of the income tax have been and still
are the subject of loud and indignant complaint.
The special object for which it is levied,
although it may have brought in the full amount
calculated upon by the Chancellor of ,the
Exchequer, has given rise to frauds and annoy-
ance. The proceedings of the Commissioners
are deemed inquisitorial—a circumstance which
should be strictly avoided by the government
authorities as far as possible. Against indirect
taxation there is an equally strong argument,
viz., the cost of collection, and the facilities, or
rather incentives, which it holds out for smug-
gling, and otherwise acting the part of disloyal
and dishonest subjects of the Crown, Again,
the taxation of articles of general con-
sumption should be about the very last to which
taxation should be applied. Every necessary of
life, including tea, sugar, and coffee, should
be perfectly free of duty, otherwise we
mar the full development of free trade,
as it affects our imports, and also limits the con-
sumption of our exported manufactures abroad.
Take from China four times the tea and silk
which we have latterly been in the habit of
importing therefrom, and the Chinese will vastly
increase their consumption of British goods, and set
about increasing their means of supply, to satisfy
the extended demand from all the nations of the
earth. While we are providing- for our own
wants at home, we are stimulating a nation of
barbarians to exercise some of the foremost qua-
lities of a civilised people—diligetice, industry,
perseverance, and habits of self-reliance and inde-

penden ce.
Viewing, then, the subject of taxation in all
its phases, we deem that which adopts the direct
principle as the one best calculated to answer all
the purposes required, and consider that, under
a judicious system of exaction, an ample revenue
could be colleted, whilst a total abolition of the
Custonas and Excise Duties would follow. The
saving which would be effected by the demoli-
tion of these departments would be a consider-
able sum annually—the crime of smuggling
would be unknown—all classes would be aware
of what they had actually to pay each" year.
the Government taxes, 'and could.so
shape their personal expenditure. Our'. scheme
would be to take the rental of the'United King-
dom, and levy a per centage upon it,
for the payment of which the owner of the
property should be liable. In letting his houses
or lands, he would, as a matter of course, add
the tax to the amount of the. rental, so
that actually the occupying tenant would be the
contributor.

It may be said that such a plan would not