The Statesman.
London, England, 1815-02-10 00:00:00

PROPERTY TAX.

At a public Meeting held at the Sun Tavern,
Chatham, on Tuesday last, for the purpose of tak-
ing into consideration the propriety of presenting a
Petition to Parliament against the renewal or con-
tinuation of the Income Tax ;—•
Mr. MARSHALL having explained the occasion and
object of the Meeting said, that it was diflicult
thing to devise a mode of taxation which would give
satisfaction to every !iody, and this duty of his Ma-
jesty's Ministers in this respect is, •therefore, so un-
thankful a one, that he would be the last person to
interfere in any measure resorted to by Hie Legis-
lature for raising money to support the expences of
Government; but the Property Tax appeared io hint
to be unjust, both in its principle and in the mode iu
which it was raised, that he thought it behoved every
body to unite in a respectful Petition to Parliament
against continuing it. A tax upon property, he
thought, was a tax which nothing but absolute ne.
cessity could justify Ministers in resorting to ft
was evident, he said, that Ministers considered it to
be a Tax which could only be justified by ne•
cessity, or they would nut have limited its du-
ration to the period during which the nation should.
be engaged in war. The time stipulated by Parliament,
for the expiration of the Tax is fast approaching ;
and if any reliance is to be placed on promises, we
are entitled to expect there will then be an end or
the Tax, because we have the solemn pledge of Me
nisters that it shall not continue longer. lie mad it
was far from the general inclination of his mind is
oppose the measures of Ministers ; but, in the pie.
sent instance, he could not help saying, he thought'
for them to attempt to continue the Tax would
be to endeavour to take advantage of the pa.
triotic feeling by which the country has 915 nil oc-
casions been animated, and which has induced n
hitherto to bear the tax without complaining. lie
would not deny that Ministers waisted money ; but
he thought they ought not to tax income, they ought
to tax the commodity in the purchase of which in-
come is expended, and then persons would use On
commodity or not as their circumstances would allow.
We do not complain because. we are taxed ; if any
onishould assert this, he would rely on.the cheer-
fuliieSs with which the nation has hitherto borne the
heavy taxes imposed on it as aufficient to give a
positive contradiction to such an assertion ; we only
complain because we are unequally taxed, because a
tax is imposed upon us which,whilst it hears so lightly
upon some persons that they scarc-lj feel it at all, bears.
so heavily on others, that they cannot endure it with-
out depriving themse'ves, not merely of the comforts,
but of the very nece•sari,s of life; we compinto of
the Property Tax too, because it requires us to Os
the instruments of our own taxation ; because it re.
quires us to make disclosui es of our private con.:
cents, which, he though!, the Government of this.,
country had no right to ask of any one of us,
whi. h, however it might be tolerated under arbitrary'
systems of Government, where th.re is bat ono will,.
and that the will of the Supreme Governor, is con-
trary to the rights of a free, and incompatible with the
Interests of a cominercialpeople. He would principally'
oppose the tax, he acid, becauSe he thought 'it was an.
just iu its print pie, unj ist iii thb‘mede In with it ti
raised, and iajnroutt to
.1144104.411110.1.9.L111111:.
country. He thought it unjoet tq Its principle, be-
cause unequal in its operatiOn.. According to his
ideas of taxation, no tax could be a just one, whirl,
does not assess every body swept ding to their mean: ;
by their means lie did not intend the amount of
their incomes, but their ability to pay the tax, tak-
ing into consideration the amount of their in.
comes, and the expences they were necessarily
obliged to pay out of it. The ptinciple pf the
Property Tax is, that every person whose income
amounts to 1501. per annum, shall pay a duty of
101. per cent. whatever may he the situation of the
parties, or from whatever source their incomes may
be derived. Ile then drew a ompirlson between the
ability of a person with an income'
.or /001. per

46ii

annum, and a wife and large family to support.
with it, to pay the tax • and the ability of a
person possessing an income of 20001., but with-
out wife or child, and inferred from the many ex-
amples of a similar kind which might be put, that
the Tax was unequal and unjust. :11:nfight. bi

said, indeed rt had been said, In fairdur if the'
• Tax, that it is impossible so to moderraie it that it
shall not bear harder on some persons than on others
—he knew it was impossible, but that wit; the argu-
ment he would make use of against the Tax, because
it was necessarily unequal in its operation, therefore
it was that he opposed the principle of the Tax alto-
gether as unjust and oppressive; but let Ministers
tax the commodity and the difecolty would be got
rid of, for then those persons wl•ose 'circitastances
would not allow them to pay the. tax must
endure the privation of abstaining from the like Of the
commodity. Let them, he said, tax property if they
please ; but the' present tax, although it professes tl
be a tax upon property, is a tax upon income also,
and a tax upon income is no more a tax upon pro-
perty than a tax upon wool is a tax upon cloth. In-
come and property are things as dissimilar in their
natures as money and credit, and it mould be•as ab-
surd to say, that they are s)nonyMoui; as it would
be to say that a poor labouring mart, in receipt of
weekly earnings of twenty-shillings, which he weekly
expends in the support of himself and his family, is a
• man of property, that he is a man possessing a
property of 521. a year. If then, he laid, income
and property are not alike, why should ih I he taxerl
together ? The property of a commercial man arises
from the savings of Iris income: income (if he might
be allowed the simile) is but the raw material •out
of which property is manufactured. Let Ministers

:7.11,1i 1,•, Ur 111 r ; la e cumin/lit/ ca ...
rO, because it squires[. us
~tdie,
er own taxation ; lietiule 0
re. .
lisclosores of our Private con.: ~
[ought, the Government of this.,
t to ask of any one of at, 114
ght be tolerated under arbitrary
ant, where th.ro ts bat one will,.
.. .
the Supreme Governor, is cell-
a free, and incempsitible with the
cialpeopke. He ivueld rincipally'
I, because he thought )(Was an.
unj Ist br the mode In watt+ it re'. .
u& Iv 41.444.40144,/,..4..ths_____
ht it unjust.' re its principle, be. -.4,..
,s operation.. According to his
D tax could be a just one, which t
body according to toeir means ;
did not intend the amount of
vir ability to pay the tax, tak. $
on the amount of their in.
tpences they were necessarily 1
$
of it. The principle of the t
at every person whose income
er annum, shall pay a duty of
rer may he the situation of the
itever source their incomes may
t drew a comparison between the
' with an income of 2OOl. per
.. 1
and large family to support.
so taxi and the 'ability of a
iv• income of 20001., but with.
id inferred from the many ex-
rind which might be put, that
il and unjust. It 'might be . .
been said, in favour of the
osslhle so to moderate it that it
on some persons than on others
possible, but that was the grips-
use of against the Tax, because
equal in its operation, therefore • 1
,d the principle of the Tax alto-
oppressive; but let Ministers
11
and the difticalty would be got
! persons whose 'circitestances
them to pay the. tax . must .
of abstaining from the dime? the •
m, he said, tax property if they
int tax, although It professes to
rty, is a tax upon income also, •
me is no more a tax upon pro- ~
. -
is wool is a tax upon cloth. In-
.• - •
m things as dissimilar in their •st
#
I credit, and it would bees ab.
y are s,nonymoui; at it would
ror labouring mad, in receipt of . ..
-•,.
-
renty-shillings, which he weekly
rt of himself and his family, is a .
rat he is a man possessing a
• ,
tar. If then, he aid, income
alike, why should th I he taxed
erty of a commercial man arises
is income: income (if he might
.) is but the raw material out
manufactured. Let !Ministers
ictured and there would not be
•
he ease i but he thonght it eas
r income and property in thn
old be to tax one man as much
:is stock in trade as anothr-r
the amount of his income
profits of his stork.-----Ile
s unjust in the mode in sibick 1
". •-1
ie it is inquisitorial, auk be.
he concerns of trade. It is un-
,es persons either to pay a-tax
1 they are not in the enjoyment
Commissioners that they are •
osures of their circumstances,
y injure, or perhaps ruin them, •
. .
i .
.... •
f