The National Register.
London, England, 1812-08-16 00:00:00

SI.7NDAI mrcrusT 16. isle.

No. '7l'2

POLIIICAL

OPERATION OF THE Nr,W TAX UPON LEATIIER.

in our last, while oppo,ing the extravagant schemes of
the ,eformers of the present day, we gave it as our opini ‘n
that that ref am wou'd alone be beneficial, because it
alp tut syiuld be practicable, which went to apply a specific
re acd; to a specific evil. We feel it to be our duty this
day to point out an evil, and happy indeed shall we be, if
by thus directing public attention to the subject, our
la-
hours shauld lead to the suggestion of an adequate remedy.
Evi:s and abuses, have so long been considered by News-
paper rearleis a. the exclusive properly of Ministers, that we
have little doubt but some of those who may do us the ho-
nour to peruse thi: article, will, after what we have jurit said,
prepated to expect a warm philippic against Government.
Those who may have a taste for that sot t of reading, will, we
hope, pardon us, Haley should chance to be disappointed in
the present instance, as they must, in candour, acknowledge-
the people have so often been called upon to censure the
proceedings of Government, that it is but fair the Govern-
ment should in turn be called upon to notice the conduct
of a part of the people. -
The individual, whose duty it is to bt ing forward the Ways
and Means of the year, has a most a' duous and a most un-
graciaus task to pet form. Vt. hen obliged to create new
taxes, the difficulty of imposing such as will please all classes
of the community is so great, tl at he is placed in a situation
not altogether unlike that of the Irish drummer, who, will)
all his exertions to oblige the man he was ordered to flog,
could Not at last find out that part to which the lash could
be applied in a manner satisfactory to the satferer. Like
him, the CHANCEI LOR of the ExcuEgt: cr. may be embar-
rassed how to act, and like him he at last constrained to ex-
claim —" There is no plea,int you, strike where one wilt."
Our attention has been called to the Tax upon Leather by
a variety of Correspondents, who complain of its operation
Is pressing very heavy upon a certa,n class of men. One of
the letters we have received on the subject will he found in
this day's paper. If the statements contained in that letter
are entitled to any credit at all and from the information
We ourselves have obtained from very respectable quarters,
We cannot think them without foundation, it must then be
seen, that heavy ai the operation of this Tax may press otr
the class of persons ailuded to, the public at large must have
still greater reason to complain of its weight.
When the CHANCELLOR of the EXCHEQUEI proposed a
Tax of three halfpence per lb. on Leather, lie did so with an
impression that it would oecas'o ► but a very small additional
chirpt to the consumer. This, to us, appeared to be taking
a vet ys fair, and perfectly rational view of the subject. Al-
fr. No. ceudr.,

PH I C F. Pd.

tor every thing we could take into consideration, we
amuchend it would have tile effect of adding more
than a few pence to the price of a pair of shoes. Here, how-
ever, were terrihlv out in our calculation as it seems this
'fax, incteaing in its progicss, like a rollingsnowball, is likely
to be conic in the end an object of enormous magnitude.

The Tax takes eflect while the leather is vet in the hinds
of the tanner. The process. of currying reduces is in weight
to about half what it was when it left the tan, pits. This
has naturally the effect of doubling the Tax, that is to say, that
‘vhich paid three-halfpence per lb. while it was the propetta
of the tanner, has paid the ee-hence per lb. when it comes out
of the hands of the currier. [line it ought to end, but the
tanners and the curricrs severally take upon themselves to
make a considerable addition to it, and this they presume
to justify on the ground, that they are obliged to advance
mote money in their business than former:y on account of
the new Tax, and to pay themselves for making such an in-
crease of their capital in trade, they double or triple the
Tax they are called upon to pay, and thus secure the in,
terest (tolerably good interest by the bye) of their money.

Dr. ADAM SMITH S aY.S Every Tax Ought to be so
contrived as both to take out, and to keep out of the pockets
of the people as little as possible, over and above what it
brings into the Public Treasury of the State." The correct-
ness of this principle, we arprehenil, is not likely to be dis-
puted, but, tried hy this stand:all, how must the Tax upon
Leather appear, if it is thus to be augmetved in its progress ?
We do not know whether it is common for Taxes to be thus
doubled and tripled in their operation, or whether the. pre-
sent is an extraordinary case. .Mr. 11110139 HA we re-
member, threw out a him that something of the kind might
be expected. If those engaged in the leather trade caught
the idea from what fell from him, we think the least the/
can do is to vote him a piece of plate for the suggestion.
But let us see what comparison there is between the sum
which is thus likely to be taken fi out the public, and that
which will be paid into the Exchequer. The Minister .cal-
culates on rai.ing by a Tax of three-halfpetce per lb. the
sum of 523,0001. Now, if the tanner takes upon himself
to add three-pence to the Tax on account of the additional
sum it causes him to advance in tiis business, and if the
currier, for a similar reason, takes upon l'imself to , make a
similar addition on account of the extra sum he must en; ploy
in trade, the result is, the public will ! e called on to pay
no less than 1,623.t/001. to furnish 325,0001. to the Ex.

chequer.
In ma':ing this comparison we have understated the MO
according to the representationi which we have received.
If, however, the wants of the State are,such, that it is neces-
sary we should pay to a Tax upon Leather of 215,0001. it is