Star.
London, England, 1803-06-14 00:00:00

RICIIPITULATION.

On Sugar and Articles of Cuftoms Lijecrel
Onc per Cent. on Manufahres aported 460p00
Conan Woul typified 2j O,CCO
Tonnage Duty - isc•rto

,Ca,toopoo
I than, however, take the eflimate at a round fom,and
rate it at a net produce of two rnillioas. The next
branch on which I (hall prop nfe to the Committee the
means of deriving a confiderable fource of folpply, is
the Excite. It is not my purpofe to inereafe the num-
ber of articles already fubjed to it, or to extend the
propfedmeafure to the fmaller articles to which the
F.xcile is at precept dire.tcd, but I than fuggeft four
principal objets as the founts of great additional re-
venue. The &II article which prefents itf.lf is Tea,
and I hoye that while means may he taken to prevent
the fair trader from being defrauded by the fniuggler,
it will prove very produCtive. 1 beg leave to propnle
that 15 per cent. ad valetym be laid upon the co:fifer
tea, and that 45 per cent. ad valorem be laid upon
the lhier forts. produce of this I egnia:;,to I viii.
mate ,it one million. three hundied thourand pounds.
The nest article which I (hall int-Tore to charge with
an addi:ional ditty is that if Wine,and I conceive that
no ohjeetion will be made to fuch an inci cafe. Ia tLe
sear 795. no lefs than tol. per ton was added, and
the c,iii.o.niption was not lelfened, while the rsve-
nue if the Conntry was molt materially benefited.—
I therefore pi optic a ditty equal to the duty in ;795,
of 101. per ton, and the eftimated produce is (fated
at half a million. Some of the fame reau.n;
have led me to proproe an additional -duty on tco,
have induced me to prepare a limilar charge en hc.nie
and foreign made Spirits. The pi-dent ditty soiddis
of ss. id. per gallon : and I propofe an additional
ditty equal to on • half, or 5o per emu ad vr.',
The produce of this addition I thir.k aryl-cif jutWitt'.

in "•• !red thou".
potinds. 111 we la:L., :lir, to an „ddit,
duty, whichl fed • .-rcrne rclu.:: in propoii:',
nor tJn i:, ut,ie f. 1 werc h LI, compe;,..;
by the fenfe of the is is ineurrli.: •
upon me to difeliatge. Jr. •a ceri.:;„
mode of reinfireig inc aim the
gnat ters able to b•ar its pit:litre. 1 i,clr a-. the
time, a jail cons:: :ice in the zeal arid readinels .•:
the great m•afs uffte comninu":,• to mace great fitc:i.
bees ; aiii 1 trnil: it will not, idthiingh I am
certied that the I:%afure ilunild be brought forwiti,
be confidered as wo feverc in iti operation. The
article to which I allude is M. I feel I.:rions %-
wet in propoling an additioni.l duty ; but I fincerelv
hope it will not he thought ti-i ;;teat n prelf.ire
thole concerned in the Malt Trite. There are eel.
tainly reirfirls to jultify the regulation. preint
prilfits of the Brewers are very conliderable, altht.n .z
at the fame time, I admit that they flared much
for a long period. In propolog the additional di!:y,
I entertain hopes that fuch meaftires wit lie agreed
to. its may give to the public its whale benctit, :ilia
leave the bri.wcr a liberal and large pratit. I beg I:ay.:
then to recommend to the Commutee an additiona
tax of 2s. per buthel on Malt. The eltimated prr.duct
may be taken at two millions f:ven hundred thouftad
pounds. 'Theta will be an allowance of ts. rd. per
barrel, to be divided between the maltfter and t: e
brewer, which I grant would not he fulficient for ft.:
brewer, were it not for the confiderable profits whit!,
he now makes. I fhould not think / dire/target' ni!i•
duty to my country, uulefs I laid equal and propor-
tionate taxes ou Wine and Spirits and it will be found
that while the whole of the ditties laid upon beer up
to the prefent does not exceed 45 per cent. the whole
of thofe laid on wine has increased to zoos. per cer.t.
I do not with to have it imputed to Parliament at a
cries life the prefent, that they Ipare either than-
felves or the higher clatTes.

LLCAPITULATION OF CXCIST.

Teas
Wine
6pi•its
Malt

1,3c0
1J03:C,0
2,7C0,000

Making -
The Corninittee will perceive by taking the articles ,c
Cuftoms which I previuully detailed, and thole
Excite which I have kill enumerated, that they br.'a
give a total of increafsal means amounting to
millions. Under there eircumflances 1 have to in'a-
mit to your confideration a meafure whie.h will ise
very extenfive in its operation. It is one which is
founded upon the principles of the Income
which though it has been on former occafions cm. -
demned by tome individuals, yet I am convinced i:
was not, and will not be complained of by the gene-
ral feni'e of the country. It was during Lilt war a
very great means of carrying this country through
many of its difficulties, by fupporting the public ere-
dit. lam certain too, that no one who la crud
that meafure at that time was infenfible to the va-
rious obje&ions to which it would be liable s bat, Sir,
I would with to know what mode can, on any occa-
lion, be adopted fur the purpofe of adding to the re-
venue of the country, which is not liable to great and
weighty objeaions ? NotwithQanding all that can
flitted againfl fuels a meafure, however, I cote/tam
thong hopes and expeaations that I (hall be able to
fuggetl a plan which will meet with the acquiefeence
and approbation of all ranks in this kingdom. when
the purpofes for which it is now brought forth ate
properly confidered. I mean the neceffity of adopt-
ing, on the prefent occafion,fome vigorous and effec-
tual means of alerting the honour and independence
of the country. One of the greatefi inconveniences
which could be attributed to the late income tax was,
the neceffity and hardfhip it impored on individual..
in making a full difclofure of the amount of their to:-
tunes. However flmilsr the meafure which I am
about propofe may be to the tax which I have
to, that inconvenience will in this be in a great mesa
fore obviated. I (hall, them-fore, now fubmit to the
Hoare a (ketch or outline of the plan, which I conceive
will have in the prefent critical conjunaure thofe be-
neficial effeas. I mean, Sir, by the tax which lam
now alsout to fubmit to the confideration of the Houle,
to make a diltinaion between that Ipecies of ptoperty,
the value of which is in a manner filed and deter-
mined to the proprietor, without depending upon (kit'
and induflry, and on that rpecies of property, which
depends upon (kill and induary alaac Er its acq
went. Bylthe firll fpecies I me. an lands and all herit.ilim
property, together with the interest of money placed's'
the public funds, or funds belonging to Corporations,
as well as varinas other fpecies of property of a tirei-
lar nature, which it is unneceTary for me at prelent to
particularile. The poffelfor of property of this firit
dercription may be relieved from the neceffity of dif-
cloftirc hut under the other fp:cies of property.
which comprehends the acquirements arifing foam
particular trades, indu(lry, and talent., a fet of indi-
viduals, quite different from the. former, but, na
doula, very numerous, mull neceffarily be under the
ficcedity of bringing forward their refpeaive incomes
under the view of certain Commitlioners. Such a ftep
cannot, even in this cafe, be furmounted ; but la it
be recolleaed that, in the formor cafe, their pedals
went before Commit:Goners under circa' m fiance s Nlll, h
itrengthened the objections; but, in the precut ra es
thefe Commidioners were to be put under inch re-
flriaions as would narrow the oljeaions again( it.—
The tax which I would propoft. to Are& property of
the frit def:iiption lhould be laid on the rent of
according to its net value, a; far as it can be ak.
tained ; and I will be able to fiae,.,:a a mode of doi.az
fo, without any fleecing. or 'ilk oa ; I flo uld
propofe a tax of is. per pound chargeable upon 0-e
proprietor, and 9d. in the found chargeable aga,:.l
the tenant, or occupier in Eryl.: there the let,o
p..id the poor•ratcs, alt-..-.lt without exception ; I 't
i;;;;coti.toti, where the rent was c.mparatively high'''.
becaule 1,u-1r-rates c: e n paid by the tenan'.
Ihoold make a dillimaion, and fagged that if
iliould pa! ,viy 6d. per pound. I have endeivow. I
to obtain Ili. lied means of immolation relative
the aincurn f,f property of that dcliription, vd.f. I
does not depend upon the per ional indutiry of th...:•-
dividind. It Inuit, no doubt, be cx:' emely c 0..)
tora!, but I am inclirad to thiok it pretty awl. •
from confidering the amount of the Income 1 .:•
I may venture to !late it at eighty million.,
...1
that part of it which would be need againii. :Y
this duty would be from 6o to 70 millions, wh:
at the rate 111 'One per pound. would f .-
duce from list seal proptictors. L.'

I.^

„i

rict 4-

Tile
S re-

: VII

nid

teed.
and
'fl j

Ince
111:11
per
t:•e
r th:

par_
kusa
r up

cent.
at a
:cos.

*fly.

I (fit!
which
Ora
iubie
cedia

:nt to
s fiat
f dif-
y.
finis
int&
It. no

:i. the

:owes
a ffep
let it

Trnns
Ali:
ch

it.---

rty of

lar
ak,r-
doi.JA

huuld
t!..e

cn-rt

ant, f

out:
ye

nvj

•1.:

;ii
',Li:. el

0.;; I conceive that th 4. addition of to millions may
be let down as the amount of the tenants rows,
which, reckoning at the rate of gd. in England, and
6d. in Scotland, will produce a (mall funi equal lb
about soo,oool. As to the amnion of falaries, pen-
nons, and incomes arifing from particular prnfelficins,
it is Rill more difficult to be afcertained. Let us fups
pore it to be 4 millions, of which t-zoth would yield,
by the taxation, 100,0001. The proportion to be
railed from trade muff Rill be more conjedural and
uncertain, keit% that In much muff neeefarilydepend
upon the particular fuccefs of each individual. I
Mould propnfe one.twentieth part of all incomes of
601. per annum, and upwards, to be the fum taxable,
which would yield the amount or 625.000 L fo that
this tax would produce in all to the Revenue the fum
of about 4,700,0001. The Revenue adually arifing
from the late income Tax was four millions. I have
mentioned that in the defcription of property which
employs no exertion of induary, was to be included
the intereft of money on government fecurity. lam
well aware of the delicacy which has been felt by this
Houfe in irnpofing any manner of taxation on that
!pecks of property. but I am Cure it cannot be con-
tended that at a time like the prefent, when every
pciflible exertion mull, from necelfity, be adopted,
that even that fpecies of property fhould alone Rand
exempted. The only queftion is, by what mode !hall
it be brought to contribute its doe proportion ?
Under the brad of that which is lets dependent on
!kill and inciftry, is comprehended land, the interelt
of money in the funds. property belonging to corpo
rations, de. With refpea to this fpecies of property,
there is lets necefllty for difelofure in applying to it
any given rate of contribution. As to property ari-
fing nut of falaries, trades, profelfion, it would be
more neceffary to invelligate ; and for that reafon it
would be requifite to employthe intervention of Corn.
sniffioners,fomewhat upon the principle adopted in the
affeffment of the income tax. It is propofed, however,
that the new Commiffioners &mild be invelled with
loch powers, and ad in Each a manner as to weaken,
if not remove the objeCtion as to difclofure.
It is propofed. that in regard to land, that the tax
Thould be laid upon the net rent, as tar as that can
be afcertained ; and I conceive that it may generally
tie afeertained, without any unplcafant inveiligatinn.
The rate propofed is ts. per pound. or 51. per cent.
on the proprietor, aad gd. per pound on the tenant.
In England, where elision invariably the tenant pays
the poor's rate, that proportion of affeffment would
apply ; but in Scotland, where the tenant does not
piny any poor's rate, it is intended that the tenant
fhould pay 6d. in the pound on his rental.
I have endeavoured to find out by various inquiries
and grounds of conjeiiure, what eftimate might be
made of the amount of the different branches of re-
venue that do not depend upon the Mill and indultry
of individuals—but I am aware that what I can Rate
on this fubjed is extremely doubtful. At the time of
the income tax. the whole income of this nation was
animated at 80,000,000, of this the part which could
be aliened might be taken at from 6o to 7o millions.
It would then Rand thus....
Lands and Tytbes
Hodes, Buildings, &c.
Scotland
Funded Property, Intereftot Massey, &c.

a,coo,coo
6p00,000

3P00400
18.COopco