The Sun.
London, England, 1845-03-03 00:00:00

- One obstacle to our plan is the Land Tax Redemption
Act of 1789—certainly the greatest financial blunder
ever committed by a British statesman. The rotten-
ness of one measure of expediency will ever be found
to give birth to some other unsound expedient, to
palliate for the time what is only curable by a
bold and sound remedy. Temporary► Expediencies,
without any certain provision fir future exigencies,
occasioned the financial dlrriculties that called forth
the Bank Restriw.lon Act. The embarrassments in
which this Act involved the then Chancellor of the
Exchequer made him seize upon the most available
expedient: that was, to offer up for sale the fixed
revenues of Great Britain. The history of this mea-
sure, as far as it has been carried into effect,
may be usefully instructive in showing how little
advantage had been gained to the Treasury, not only in
proportion to the amount of revenue lost, but especially
as regards the obstacle which the Land Tax Redemption
Act has formed to a sound adjustment of the taxation
of Great Britain. had the land-tax been completely,
instead of partially redeemed, this difficulty in the way
of financial legislation would have been greatly dimi-
nished; but, as it is, it has formed a plea for not im-
posing any further tax upon land. But to this plea we
are honestly bound to demur.
Another difficulty opposed to an equitable adjustment
of the assessed taxes is the circumstance of there
being no such taxes levied in Ireland. The justice,
again, of this exemption in one, and of liability in
the other two, of the three United Kingdoms, would
he a tusk requiring powers of more than ordinary
ability to defend. The justice of the exemption we
deny. Taking the assessed taxes of Great Britain as
we now find them, and considering them to be not only
inquisitorial and grievous in the collection, but exceed-
ingly injurious in their application, being detrimental to
'ndustry and to the employment of artisans and the la-
bouring classes, we consider the following revision as the
most equitable, which may be adopted with the least
objection in practice, and with the greatest safety to the
Exchequer.
The net amount of land, and other assessed
taxes, for 1844, was
The net amount of land, and other assessed

Net amount of ;assessed taxes, exclusive of
land-taxes
The net amount of land-tax
Taxes, for 1844
The net amount of land-tax

Net amount of tss,,essed taxes, exclusive of
land- tax
Jtl.l these taxes we propose to abolish, for the follow
lug reasons :-
1. The window-tax, which yielded for
the year 1839
Reasons for Abolition.—Being inquisitorial and vex-
atious in the assessment and collection ; injurious to the
health of the population ; being objectionable as regards
architecture, cleanliness, and restricting the employment
in glass manufactures of joiners who make window
frames, of glaziers and painters; and being a tax unequal
in its assessment, as large houses do not require the
same number of windows in proportion to rents as small
and middle-sized houses. In tho latter respect, the
window- tax is particularly grievous.
2. Servants, yielding in revenue 3201,482
Reasons.—Being a tax which limits the giving em-
ployment to servants, and, by their not being employed,
the occupations of others is limited, as cloth manufac-
turers, tailors, hatters, shoemakers, &c., fur their
clothing, &c. Every limitation of employment, whether
of servants or others, limits industry, and increases
the poor-rates.
3. Carriages £447,467
Reasons.—This tax is grievous, as it limits to a most
injurious extent the employment of artisans and work-
men, the great proportion of the value of carriages, of
whatever description, and their appurtenances, being the
labour and skill of coach-builders, coach-spring makers, w
coach-smiths, curriers, cloth manufacturers, coach-paint- en,
ers and glaziers, harness makers, saddlers, &c. The em-
ployment of carriages creates also employment for
coachmen, servants, and horses, &c.
• 4. Horses for riding, &c., and other Feb,
horses and mules
Reasons.—By the assessed taxes restricting the em
ployment of horses for riding, and other horses and
mules, &c., it is easy to prove that this tax does,
to an immense amount, limit employment ; exercise
'for health and recreation is also greatly restricted
by its expense. It is especially grievous as a tax
on horses by the day. Countless thousands, who cannot
afford to keep horses on account of the expense of
feeding and taking care of them, would hire horses fre-
quently by the hour or day, were it not for the high
duty on each time a horse is let. It is also injurious to
curriers, sadlers, harness-makers, horse-cloth-makers,
blacksmiths, stable-keepers, sellers of fodder and oats,
grooms, &c.
Horsedeslers £12,739
Reasons.—Tax unjust. Why not tax other dealers?
Dogs
Reasons.—Chiefly that of abolishing the assessed
taxes, and as the substitution to be proposed will justify
the abolition of this tax. It is also inquisitorial, and an
•ften-evaded tax.
Hair Powder
Armorial Bearings £64,100
Reasons—The same as those for abolishing the dog-
tax.

Game Duties £150,504
Reasons—The same as those for abolishing the taxes
on dogs.
Now, the amount of the assessed taxes proposed to be
abolished is about one-fourth of a million less than three
millions.
We believe, if all the grievances and inconveniences
of the assessed taxes which we propose to abolish, and
the convenience in collection of the tax we propose to
substitute, and the far less inquisitorial nature of rating
the rents or profits of realised property, were but clearly
understood by Members of Parliament and their con-
stituents, that this great financial reform, which may
appear to little men a bold measure, would be carried
in the House of Commons without a division. In order
to extend the direct tax upon property, we should, in
equity, extend it to Ireland ; and we could show that the
people of Ireland would not be treated unjustly by
such taxation upon the rents and profits of rea!ised pro-
perty, but that it would even be made beneficial to the
improvement of that country, and to the condition of the
inhabitants.

STAMP DUTIES.
This tax yields the Treasury—
From Great Britain, about tG,750,000
From Ireland, about

Total
The delay and restriction imposed by stamps upon
trade and commerce would appear to justify the abolition
of this tax altogether, but its amount is too important,
in the existing financial condition of the United King-
dom, to permit such a measure of convenience as well
as relief to the population. In some respects, it can-
not be highly objectionable ; deeds, and other acts and
documents of great importance, owing much of their
security against fraud and forgery to the stamp, may be
made reasonably to bear an expense for this security.
But, knowing that the stamp duty acts oppros,ively
in many respects, we cannot pass it over without pro-
posing some alterations.
The stamp duty upon fire insurances is annually about
double the amount charged for insuring property; this