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experience to inform them of facts. The distre inconvenience of an Income Tax soon appears a the middling classes, labouring with a dubious in and using useless endeavours to keep up their ‹ the payment of their rent, their baker's and but bills, &c. in a constant state of insolvency in. tancy, because, perhaps, they are honest enou reject the artificial means of credit, too comn 'made use of in the present day, by the mutual ac modations of paper, taught them from higher auth It is then from the sources of real wealth and pendence that the exigencies of a state should be plied, and not from the scanty pittances of incap Let the rich, whose superabundance is a grievou to them, bear the onus of taxation, so as it doe abate one truly rational, or even elegant enjoy. that their educations, manners, and minds give a title to; it will not harm them to have le 107, Stephens squander on cards, dice, horses, masquerades, Fi dinners, hot soupers, and rural breakfasts. It n even be the means of allowing them to pay debts, as if they would, on the score of heavytion, retrench the gaudy trappings of their ho they might possibly find that they would not 1 what to do with the residue of their savings for money.

Another thing worthy consideration is, that w ever any class is oppressed by the effect of an in cious taxation, that part is lost to the community; i comes faint, inert, useless, discouraged, and fettere

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conveniences, and the disgrace of poverty, its spirit ɔops, and more is subtracted from the public treasury, in the excessive burthen of the tax brings into it. WEBSTER merous are the articles of luxury that would yet ar taxation, or an increase of taxation, which would ver be felt by the voluptuous consumer, but partiephens Rd., larly those are worthy the notice of financiers, ich are the exquisite entremets or messes of wise 1 ingenious cooks, where the plain and wholesome ejected for des viandes tres succulente, tres excelte, et tres superbe; certainly epicurism cannot. idge to pay additional for any thing got up with much taste, and so delightful to the appetite.

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[ observe that the new Income Bill requires a ren of the names of all ideots and lunatics resident in eat Britain. I am afraid that the list will be found to jenormous, and at least take ten thousand reams of "s cap. Indeed, I am afraid from the next declaon that I shall myself become liable, being a atic, not resident in England; but for whom my rdian, trustee, or receiver, the bookseller, will, by ue of the act, be made chargeable.

The idea of so many ideots and lunatics suggests ay mind the propriety of a poll tax on that rich numerous class of the community; it would, btless, bring in an immense sum to the Treasury, icularly, according to the opinion of the late Mr. -s, who having been told by a gentleman that

5&Collections hould take the sense of the city upon an imporquestion, replied:-" Very well, Sir, do; and

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experience to inform them of facts. The distress and inconvenience of an Income Tax soon appears among the middling classes, labouring with a dubious income, and using useless endeavours to keep up their credit, the payment of their rent, their baker's and butcher's bills, &c. in a constant state of insolvency in expectancy, because, perhaps, they are honest enough to reject the artificial means of credit, too commonly 'made use of in the present day, by the mutual accommodations of paper, taught them from higher authority. It is then from the sources of real wealth and independence that the exigencies of a state should be supplied, and not from the scanty pittances of incapacity. Let the rich, whose superabundance is a grievous evil to them, bear the onus of taxation, so as it does not abate one truly rational, or even elegant enjoyment that their educations, manners, and minds give them a title to; it will not harm them to have less to squander on cards, dice, horses, masquerades, French dinners, hot soupers, and rural breakfasts. It might even be the means of allowing them to pay their debts, as if they would, on the score of heavy taxation, retrench the gaudy trappings of their houses, they might possibly find that they would not know what to do with the residue of their savings for tax money.

Another thing worthy consideration is, that whenever any class is oppressed by the effect of an injudicious taxation, that part is lost to the community; it becomes faint, inert, useless, discouraged, and fettered by

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