The National Register.
London, England, 1821-07-09 00:00:00

REPEAL OF HORSE DUTIES.

To Coach Proprietors, Innkeepers, Posting Mailers, Trades.
wren, Travellers, Ilig!era; in short, to all descriptions of
Persons kerising Horses, the Pnorateroas of Land only
;welded.
GENTLEMEN.
Although Horses denominated Agricultural Horses have
always been subject to a lower tax than any other kind of horses,
although not only the tax on a single agricultural horse is Yl. less
than the tax on a single bade horse, but the agricultural bows
are exempt also from the progressive increase If inzation to which
either horses are liable; yet, gentlemen, you see the tax on those
horses subject to the lower duty repealed, whilst not one word is
said respecting those horses which for many years have been
subject to an unprdportionable charge of duty. It was said by
one of the Member, that the tax on agrieultisral horses was a
tax on industry, those horses being implements of the thinner;
good, I should he happy to meet hint on this around, for the
argument is smith ;stronger in favour of trade horses. Gentlemen,
all your horses arc implements in your respective businesses, and
the unequal tax you have been so long paying, is a reason why
the tax on trade horses should have been repealed in preference
to the tax on stgekult...ral horses. Horses used in any branch
of trade, or by professiunal men, are most certainly imlements;
and a tax on 1/a In is undoubtedly a tax on industry ; but a tax
on agricultural horses, or servants, if taxed, (as they ought to
be, as well as servants in trade) is nothing more nor less than a
charge on the land ; hence the removal of at; it is a boon to those
very men who wrestled it ; it is half a million taken from the
Treasury, and will, as soon as new lettings, and rent regulatioa
days will permit, be added to the rrntal of the landed IrROPKI.
EYOIIS, and will not increase the income of the renter; and
thrther, if at a future day it be thund that the half million now
repealed cannot be spared, it would not surprise me if Air.
Curwen should propose some other tax, front which the LAND
must be exempted. It really seems as if the proprietors of the
soil were to be v.:dully protected beyond all other persons. In
time of war thew rentals increase most enormously—in peace
those overg,-own rentals are, if possible, to be kept up by means
either direct yr it lireet; if a Corn Bill direct will not operate to
their wishes, then the agricultural taxes must be repealed ; no
tax on servants have they paid, no tax on horses are they to pay.
A Bill called a Corn Average Bill is now SILENTLY passing,
which in its effect (and no doubt in its intention) is to Arise the
restriction price ei,slit shillings per quarter. Mr. Robinson said
that it was understood in 1815 how the averages were to be
taken, or the Corn 13111 would have passed with a restriction price
of seventy two shillings instead of eighty shillings, for that the
mode of taking the averages would make Bs. difference. lf,
therefore, the Bill of 1815 is to stand at Bus. (equal in 180 to
twos.) and the averages be altered, this must on the same princi-
pie make the present Bill as 883. Bill of the currency of 1815,
or a 13t1s. Bill of the currency of 1821. How is all this ? Why.
the landowners arc the legislators. Will the tenants thank their
landlords for this ? No—A fanner said the other day, that now he
was too old to be caught by the sound of aCorn Bill or the repeal
of the Agricultural Taxes—sat one time his rent was not abated
beeau,e his .* per cent. Property Tax was repealed, so that
instead of his being relieved by its repeal, the LANDLORD wa .
benefitted to the fall amount of 1;4 per cent. being his own and
his tenant's tax, effecting thereby another rise of 174 per cent on
his rent. At another time the Corn Bill prevented his rent being
lowered, and now he supposes the repeal of the Agricultural
Horse Tax and the Corn Average 11111 will be the plea. The fact
is, that whatever be the price of the farmer's produce, or the
amount of his taxes, the landlord will take care that the tenant's
situation shall be inssierly the saute.
Seeing that the wealthy landowners are thus shifting the public
burtheas front themselves to the middling end lower classes. 1
would recommend the inhabitants of' every place within the
extensive circulation of this valuable Paper, to prepare Petitions
de/sp. setting torth the rsol state of the case, and praying
nn Nue/ share in the protection to be at any time granted by the
legislature; and now to repeal the tax on all horses, except
hunters, racers, and horses kept entirely for pleasure.
1 am, Gentlemen,
Your most obedient humble servant.
Cheltenham, Jane 30, lagl. SCR UT ATOR.

0i• To oblige a Correspadent, we insert the above letter, but
we owe it to ourselvs to add, that we consider mats, of his argu.
nients to be fuut,ded in fallacy, and that goserally we dissent
from his opinions on the subject.

A few evenings ago a hOUSC in Church-street, St.
Ann's parish, Suho, was attempted to be broken
open in the evening, by some well dressed thieves,
belonging to a gang of burglars t:•ho intent that
parish, who made a second attack at five o'clock in
the morning, after the watchmen were off, but were
disturbed by some persons going to work. In an
adjoining street, one night last week, seven or eight
boys, who were pretending to play, nearly broke
into a house, but the family were alarmed. and the
young villains escaped, leaving behind them an iron
crow, with which they nearly forced open the door.

THE LATE NAPOLEON BUONAPARTE.

Buonaparte was born on the 15:I1 of Aug. 1769,
at Ajaccio, iu the Island of Corsica. Ile was the
eldest son of Carlo Buonapatte, a lawyer, of Italian
extraction, by his wife, Letitia Itansolini. Gen.
Paoli was his godli►ther, and General Nlurbesuf his
early patron.
In 1802 he was appointed Consul for life; but
his ambition aspired to the throne, and in 1804 he
assumed the title of the Emperor of the French, and
was crowned by the Pope.
After a long course of victory, Napoleon expe-
rienced his first reverse in Spain, from the brilliant
courage of the British army; and soon afterwards
the fatal campaign in Ru.sia put an end to his
power, and he was compelled to abdicate the French
throne in the year 1814,
His abdication was followed by banishment to the
island of Elba, where every attention and splendour
consistent with security was provided ; Napoleon
left Elba on the 26th of February, 1815, at night,
on board a brig with a few hundred of his followers,
and landed on the Ist of March, at five in the after-
noon, in the gulf of Juan: being well received he
proceed onwards, entered Paris triumphantly on the
20th, and immediately resumed the reins of govern-
ment. The King had sent an army to oppose him,
headed by Marshal Noy, who joined Napoleon,

The success of Boonaparte aid not however long
remain without severe cheek. The fortified line
of the Netherlands towards France, which was oc-
cupied by strong garrisons, chiefly in British pay,
were greatly reinforced under the Duke of %Ye'.
lington, and a Prussian army under Prince Blucher.
To oppose this force, Napoleon left Paris on the
12th of June, 1815, and gained several advantages
till the 18th, when he was totally defeated near
Waterloo, and fled back to Paris, where he declared
his political life to be terminated, and withdrew
himself' in privacy. The conquering armies entered
Paris on the 3d of July, and on the Bth Louis re-
entered the capital, followed by the allied sovereigns.
Napoleon reached Rochfort, where he endeavoured
to escape by sea, but finding it in vain, he surren-
dered himself to a British man of war, which sailed
immediately for England, and soon- anchored in
Torbay. He there remained on board until another
ship was prepared for his reception, which carried
him to St. Helena, the destined place of his exile
and death.