The Washington times., 1901-08-06
QUEER ENGLISH TAXES.

| Many and varied have been the susges-
tions Offered to Sir Michael Hicks-Beach
as 10 how he should provide for the nee
essary increase in the national revenue
| which is generally anticipated and many
| man honestly believes that the means
he himself has thought cut-and perhaps
communicated to the press-possesses the
imprint of originality. If not of financial
genius. glance at the past records of
taxation in England should, however
quickly disillusion him and should con-
vince him that almost every conceivable
expedient known to the wit of man has
at one time another been reSorted to
In order to provide the '-needful.'
Take. for instance. the suggested tax on
bachelors. No doubt the suggestion was
made fippantly and was regarded
joke. But 1t may come as surprise to
learn that such a tax at one time really
existed in England and was duly collected.
1t was first imposed in 1886 and continued
IN operation until 17o6. During those ten
lean years tax was also imposed on
oirths, marriages and deaths, and 1t was
so graduated that each man paid accord
ing 10 MS station in life. The modes. sum
OF 1ooVD year accrued to the revenue
Oh the state from this source In 1885 also
onty was levied on all sea borne coal
imported into London and the chronicler
tells us that the proceeds of this iu,ost
were ear-marked for the purpose of build
ing those new churches in the Italian styIa
which Wren had raised In the metropoIIs
to stand in the place of old St Paurs
and the other churches destroyed by the
great fire OF 1866. About the same time
the manufacture of tobacco pipes attract
ed the attention of the needy Chancellor
of . fh..U
day should note this-the tax after being
in existence three years was pronounced
failure and was forthwith repealed.
In the list of the principal taxes in
force in England at the time Of the death
of William III. two commodities are mem
toned which show that at least two In
dustries which fourished then are now
extinct. Scotch linen and whale fins'
do not now appear in any commercial
price list. Salt appears to have received
marked attention from succeeding Finance
Ministers all through the eighteenth CEN
tury, and 1t was not until 1926 that this
indefensible impost was finally repealed.
To carry on the war against the United
States-when they refused to pay the tea
tax and declared for independence-I.ord
North was compelled to provide additional
revenue. Acting. no doubt. upon the sug-
gesuon of Adam Smith. whose famous
treatise. THE Wealth of Nations" was
published about that time. 1776 A D., he
placed a tax of threepence in the pound
on all land and houses sold by auction
and sixpence in the pound on all furni-
ture. plate, and Jewels disposed of in the
same way: and in addition he adjusted
house tax to the annual value of the
house, and so introduced the scheme OF
rating which has been virtually In opera
ton down to the present day. He also
made travellers by stage coach pay a per-
centage OF their fares into the public
treasury Pitt, in 1883. repealed the tax
on shops, which was bringing in about
R50.0eO per annum; but at the same time
he placed an irnpost Of an additional I'D
upon every newspaper. with Cd. additional
on advertisements appearing therein, on
the assumption that the men who bought
could well afford to pay for
such luxuries. Bricks, hats, candles.
printed linen, and calico were also taxed
by the great fnancier. as well as race
horses and agriculture. horses. The
''elegants" OF the day We're called upon
to pay for leave to use perfumsry and
hair powder, and If they bought one of
the new tangled watches the Govern
ment of the day demanded a substantial
fee
Pitt, who was fertile in resources. pro-
posed the income tax in 1923. and the
House of Commons, magnetized by the
spell OF his brilliant oratory. passed the
measure without delay. Incomes of s2o
per annum and upward We're charged 10
per cent: between goo and ECO various
graduated rates, and incomes below SEQ
we're regarded as exempt Taxation in
England reached its zenith between
$50 and 1882. when. owing to the unwise
'epeal of several taxes in the years I'M
nediately preceding that period a big ef-
ort became necessary TO restore the
financial equilibrium Consequently there
vas a general rise in the customs excise
md assessed taxes. which. however. fail
ID TO bring in sufficient revenue. and a
lirect vote of want of confidence in the
Melbourne Ministry WIS carried by a ma
ority of one vote ON June 4. ISL The
)eriod 1S42-70 marks the reform of taXa-
ion in England The taxes on glass and
n 1915 and about the same time rernis-
ions of duty were granted for currants,
,ofree. and marine insurance On Thurs
lay. June %, 1916, the famous act for
he repeal of duties on corn received the
'oyal assent.
The next ten years saw the repeal of the
n the stamp duties. The year 1860 was
marked by what Sir Michael Hicks
3each calls Il ''windfaH." In that happy
ear long annuities fell in to the amount
T over e2000.0 600, which meant that the
nnual charge on account of the national
ebt was thereby reduced by the amount
AIMED.
Mr.. Gladstone was Chancellor of the
,Nchequer. and. with the emphatic ap-
roval of the House of Commons. he ap-
lied the proceeds of the ''windfalI to
ne remission of several tariffs which at
hat time were severely hampering
-ade and manufactures IL is worthy of
ote that this final revision completed
le reduction of the number of articles
the tariff from 200 in 1872 to 4S in 1860
he year 1866 saw the total repeal of the
utics on timber and pepper and in 1870
iNeS on locomOtion, except the tax on
lilway passengers, were also repealed
he taxes on malt and on brewers Ii
'nses were repealed in 1880 and the same
Ear marked the reimposition of the tax
I beer.
The income tax. which stood at pence
1881. waste provide funds for
e Egyptian war-raised to 6Is ,yence in
y. Later on another IL per cent was
ided. bringing it up 10 pence. while the
iditional 1 pence last year brings it-Up
the even shilling.
World Formation.
TO TEE Editor OF The TINES: Thu Times