The National Register.
London, England, 1815-10-29 00:00:00

701

their partial or total repeal would more than co,opensate
•for the continuance of the Property Tax.
But, in their repeal it will be necessary to except the
,duties on male animals-,.exercising callings calculated only
for women, and perhaps laying others, so as to make
them prohibitory of the present system, so injurious to
the morals and population of the country.
These taxes were originally peace taxes. Mr. Pitt
extended their influence to war. and rendered them fit
only for such circum,tances. Under them they were
excellent, because so decisive. Their character is now
wholly changed. In peace they will he found unpro-
ductive in their collection, tending to the encouragement
of emigration—the consequent expenditure of 01 nett
pri-
vate capital abroad, and the great inconvenience of mid-
dling and lower classes at home.

Such is the view, I take of the theory of the case. As
.to its practical result, as well as the necessity of continu-
ing the tax, it will be well to look to the produce of the
Consolidated Fu

It amounted the last quarter to nearly sixty-seven
millions : of these sixty-seven millions there were to ac-
count customs and excise to the amount of—say nine
millions, thus reducing sixty-seven to fifty-eght ;
so that with the Property and Assessed Tax:'s, there will
not be enough to make up the sixty millions which we
must raise to pay for the interest of the debt, and a
peace establishment.

How to make up the deficiency which the repeal of the
War Customs and Excise, and the Assessed faxes will
produce—say fifteen millions, thus leaving of the sixty
seven but fifty-two, remains to be ascertain. d. Part of it,
I am convinced, would be found in the increas:.d produce
of the Property Tax. This increase will arise from the
operation of the capital now lying dead in buildings
half erected and uninhabited; and from Collectors being
able to gather the more accurately the Property Tax.
Hundreds of persons now evade it. They are induced
to it by the necessarily vexatious and oppressive opera.
tions of the Assessed Taxes, and succeed in it by living
in lodgings, and being, to adopt a vulgar expression,
always on the move. But, it is well to observe, they do
this at a inuch greater expellee to themselves, of money
and comfort, than the payment of a moderate Property
Tax.

But, besides this operation as to the collection of the
Property Tax, I have to urge the activity, it' not ae
increased value, which it will give to the house pro.
perty.
Finally, I would ask my unknown correspondent,
Architectus, what are the opinions of those interested
in buildings in this subject; and whether, if it were
officially announced by the Minister, that he intended to
withdraw the Assessed Taxes, that their operation would
cease from this time, it would :not occasion the occupo•
Lion of many now uninhabited houses. Perhaps it is
worth his consideration. _ _

It is necessary to add, that there is a rumour in cir..
culation of it being Mr. Va►:sittart's intention to repeal
the Assessed Taxes., but not having been able to trace it
to any• authentic source, indeed hlving good reasons to
believe the report to be incorrect, I do not think it no.
cessary to withhold this communication.
A n Advocate for the Property Tax, and
Author of "Strong Reasons for its Continuance."