The Rights of Man

Thomas Paine (1792)


CHAPTER V

Ways And Means Of Improving The Condition Of Europe Interspersed With Miscellaneous Observations

In contemplating a subject that embraces with equatorial magnitude the whole region of humanity it is impossible to confine the pursuit in one single direction. It takes ground on every character and condition that appertains to man, and blends the individual, the nation, and the world. From a small spark, kindled in America, a flame has arisen not to be extinguished. Without consuming, like the Ultima Ratio Regum, it winds its progress from nation to nation, and conquers by a silent operation. Man finds himself changed, he scarcely perceives how. He acquires a knowledge of his rights by attending justly to his interest, and discovers in the event that the strength and powers of despotism consist wholly in the fear of resisting it, and that, in order "to be free, it is sufficient that he wills it."

Having in all the preceding parts of this work endeavoured to establish a system of principles as a basis on which governments ought to be erected, I shall proceed in this, to the ways and means of rendering them into practice. But in order to introduce this part of the subject with more propriety, and stronger effect, some preliminary observations, deducible from, or connected with, those principles, are necessary.

Whatever the form or constitution of government may be, it ought to have no other object than the general happiness. When, instead of this, it operates to create and increase wretchedness in any of the parts of society, it is on a wrong system, and reformation is necessary. Customary language has classed the condition of man under the two descriptions of civilised and uncivilised life. To the one it has ascribed felicity and affluence; to the other hardship and want. But, however our imagination may be impressed by painting and comparison, it is nevertheless true, that a great portion of mankind, in what are called civilised countries, are in a state of poverty and wretchedness, far below the condition of an Indian. I speak not of one country, but of all. It is so in England, it is so all over Europe. Let us enquire into the cause.

It lies not in any natural defect in the principles of civilisation, but in preventing those principles having a universal operation; the consequence of which is, a perpetual system of war and expense, that drains the country, and defeats the general felicity of which civilisation is capable. All the European governments (France now excepted) are constructed not on the principle of universal civilisation, but on the reverse of it. So far as those governments relate to each other, they are in the same condition as we conceive of savage uncivilised life; they put themselves beyond the law as well of GOD as of man, and are, with respect to principle and reciprocal conduct, like so many individuals in a state of nature. The inhabitants of every country, under the civilisation of laws, easily civilise together, but governments being yet in an uncivilised state, and almost continually at war, they pervert the abundance which civilised life produces to carry on the uncivilised part to a greater extent. By thus engrafting the barbarism of government upon the internal civilisation of a country, it draws from the latter, and more especially from the poor, a great portion of those earnings, which should be applied to their own subsistence and comfort. Apart from all reflections of morality and philosophy, it is a melancholy fact that more than one-fourth of the labour of mankind is annually consumed by this barbarous system. What has served to continue this evil, is the pecuniary advantage which all the governments of Europe have found in keeping up this state of uncivilisation. It affords to them pretences for power, and revenue, for which there would be neither occasion nor apology, if the circle of civilisation were rendered complete. Civil government alone, or the government of laws, is not productive of pretences for many taxes; it operates at home, directly under the eye of the country, and precludes the possibility of much imposition. But when the scene is laid in the uncivilised contention of governments, the field of pretences is enlarged, and the country, being no longer a judge, is open to every imposition, which governments please to act. Not a thirtieth, scarcely a fortieth, part of the taxes which are raised in England are either occasioned by, or applied to, the purpose of civil government. It is not difficult to see, that the whole which the actual government does in this respect, is to enact laws, and that the country administers and executes them, at its own expense, by means of magistrates, juries, sessions, and assize, over and above the taxes which it pays. In this view of the case, we have two distinct characters of government; the one the civil government, or the government of laws, which operates at home, the other the court or cabinet government, which operates abroad, on the rude plan of uncivilised life; the one attended with little charge, the other with boundless extravagance; and so distinct are the two, that if the latter were to sink, as it were, by a sudden opening of the earth, and totally disappear, the former would not be deranged. It would still proceed, because it is the common interest of the nation that it should, and all the means are in practice. Revolutions, then, have for their object a change in the moral condition of governments, and with this change the burthen of public taxes will lessen, and civilisation will be left to the enjoyment of that abundance, of which it is now deprived. In contemplating the whole of this subject, I extend my views into the department of commerce. In all my publications, where the matter would admit, I have been an advocate for commerce, because I am a friend to its effects. It is a pacific system, operating to cordialise mankind, by rendering nations, as well as individuals, useful to each other. As to the mere theoretical reformation, I have never preached it up. The most effectual process is that of improving the condition of man by means of his interest; and it is on this ground that I take my stand. If commerce were permitted to act to the universal extent it is capable, it would extirpate the system of war, and produce a revolution in the uncivilised state of governments. The invention of commerce has arisen since those governments began, and is the greatest approach towards universal civilisation that has yet been made by any means not immediately flowing from moral principles. Whatever has a tendency to promote the civil intercourse of nations by an exchange of benefits, is a subject as worthy of philosophy as of politics. Commerce is no other than the traffic of two individuals, multiplied on a scale of numbers; and by the same rule that nature intended for the intercourse of two, she intended that of all. For this purpose she has distributed the materials of manufactures and commerce, in various and distant parts of a nation and of the world; and as they cannot be procured by war so cheaply or so commodiously as by commerce, she has rendered the latter the means of extirpating the former. As the two are nearly the opposite of each other, consequently, the uncivilised state of the European governments is injurious to commerce. Every kind of destruction or embarrassment serves to lessen the quantity, and it matters but little in what part of the commercial world the reduction begins. Like blood, it cannot be taken from any of the parts, without being taken from the whole mass in circulation, and all partake of the loss. When the ability in any nation to buy is destroyed, it equally involves the seller. Could the government of England destroy the commerce of all other nations, she would most effectually ruin her own. It is possible that a nation may be the carrier for the world, but she cannot be the merchant. She cannot be the seller and buyer of her own merchandise. The ability to buy must reside out of herself; and, therefore, the prosperity of any commercial nation is regulated by the prosperity of the rest. If they are poor she cannot be rich, and her condition, be what it may, is an index of the height of the commercial tide in other nations. That the principles of commerce, and its universal operation may be understood, without understanding the practice, is a position that reason will not deny; and it is on this ground only that I argue the subject. It is one thing in the counting-house, in the world it is another. With respect to its operation it must necessarily be contemplated as a reciprocal thing; that only one-half its powers resides within the nation, and that the whole is as effectually destroyed by the destroying the half that resides without, as if the destruction had been committed on that which is within; for neither can act without the other. When in the last, as well as in former wars, the commerce of England sunk, it was because the quantity was lessened everywhere; and it now rises, because commerce is in a rising state in every nation. If England, at this day, imports and exports more than at any former period, the nations with which she trades must necessarily do the same; her imports are their exports, and vice versa. There can be no such thing as a nation flourishing alone in commerce: she can only participate; and the destruction of it in any part must necessarily affect all. When, therefore, governments are at war, the attack is made upon a common stock of commerce, and the consequence is the same as if each had attacked his own. The present increase of commerce is not to be attributed to ministers, or to any political contrivances, but to its own natural operation in consequence of peace. The regular markets had been destroyed, the channels of trade broken up, the high road of the seas infested with robbers of every nation, and the attention of the world called to other objects. Those interruptions have ceased, and peace has restored the deranged condition of things to their proper order. [10] It is worth remarking that every nation reckons the balance of trade in its own favour; and therefore something must be irregular in the common ideas upon this subject. The fact, however, is true, according to what is called a balance; and it is from this cause that commerce is universally supported. Every nation feels the advantage, or it would abandon the practice: but the deception lies in the mode of making up the accounts, and in attributing what are called profits to a wrong cause. Mr. Pitt has sometimes amused himself, by showing what he called a balance of trade from the custom-house books. This mode of calculating not only affords no rule that is true, but one that is false. In the first place, Every cargo that departs from the custom-house appears on the books as an export; and, according to the custom-house balance, the losses at sea, and by foreign failures, are all reckoned on the side of profit because they appear as exports.

Secondly, Because the importation by the smuggling trade does not appear on the custom-house books, to arrange against the exports.

No balance, therefore, as applying to superior advantages, can be drawn from these documents; and if we examine the natural operation of commerce, the idea is fallacious; and if true, would soon be injurious. The great support of commerce consists in the balance being a level of benefits among all nations.

Two merchants of different nations trading together, will both become rich, and each makes the balance in his own favour; consequently, they do not get rich of each other; and it is the same with respect to the nations in which they reside. The case must be, that each nation must get rich out of its own means, and increases that riches by something which it procures from another in exchange.

If a merchant in England sends an article of English manufacture abroad which costs him a shilling at home, and imports something which sells for two, he makes a balance of one shilling in his favour; but this is not gained out of the foreign nation or the foreign merchant, for he also does the same by the articles he receives, and neither has the advantage upon the other. The original value of the two articles in their proper countries was but two shillings; but by changing their places, they acquire a new idea of value, equal to double what they had first, and that increased value is equally divided.

There is no otherwise a balance on foreign than on domestic commerce. The merchants of London and Newcastle trade on the same principles, as if they resided in different nations, and make their balances in the same manner: yet London does not get rich out of Newcastle, any more than Newcastle out of London: but coals, the merchandize of Newcastle, have an additional value at London, and London merchandize has the same at Newcastle.

Though the principle of all commerce is the same, the domestic, in a national view, is the part the most beneficial; because the whole of the advantages, an both sides, rests within the nation; whereas, in foreign commerce, it is only a participation of one-half.

The most unprofitable of all commerce is that connected with foreign dominion. To a few individuals it may be beneficial, merely because it is commerce; but to the nation it is a loss. The expense of maintaining dominion more than absorbs the profits of any trade. It does not increase the general quantity in the world, but operates to lessen it; and as a greater mass would be afloat by relinquishing dominion, the participation without the expense would be more valuable than a greater quantity with it.

But it is impossible to engross commerce by dominion; and therefore it is still more fallacious. It cannot exist in confined channels, and necessarily breaks out by regular or irregular means, that defeat the attempt: and to succeed would be still worse. France, since the Revolution, has been more indifferent as to foreign possessions, and other nations will become the same when they investigate the subject with respect to commerce.

To the expense of dominion is to be added that of navies, and when the amounts of the two are subtracted from the profits of commerce, it will appear, that what is called the balance of trade, even admitting it to exist, is not enjoyed by the nation, but absorbed by the Government.

The idea of having navies for the protection of commerce is delusive. It is putting means of destruction for the means of protection. Commerce needs no other protection than the reciprocal interest which every nation feels in supporting it- it is common stock- it exists by a balance of advantages to all; and the only interruption it meets, is from the present uncivilised state of governments, and which it is its common interest to reform.[11]

Quitting this subject, I now proceed to other matters.- As it is necessary to include England in the prospect of a general reformation, it is proper to inquire into the defects of its government. It is only by each nation reforming its own, that the whole can be improved, and the full benefit of reformation enjoyed. Only partial advantages can flow from partial reforms.

France and England are the only two countries in Europe where a reformation in government could have successfully begun. The one secure by the ocean, and the other by the immensity of its internal strength, could defy the malignancy of foreign despotism. But it is with revolutions as with commerce, the advantages increase by their becoming general, and double to either what each would receive alone.

As a new system is now opening to the view of the world, the European courts are plotting to counteract it. Alliances, contrary to all former systems, are agitating, and a common interest of courts is forming against the common interest of man. This combination draws a line that runs throughout Europe, and presents a cause so entirely new as to exclude all calculations from former circumstances. While despotism warred with despotism, man had no interest in the contest; but in a cause that unites the soldier with the citizen, and nation with nation, the despotism of courts, though it feels the danger and meditates revenge, is afraid to strike.

No question has arisen within the records of history that pressed with the importance of the present. It is not whether this or that party shall be in or not, or Whig or Tory, high or low shall prevail; but whether man shall inherit his rights, and universal civilisation take place? Whether the fruits of his labours shall be enjoyed by himself or consumed by the profligacy of governments? Whether robbery shall be banished from courts, and wretchedness from countries?

When, in countries that are called civilised, we see age going to the workhouse and youth to the gallows, something must be wrong in the system of government. It would seem, by the exterior appearance of such countries, that all was happiness; but there lies hidden from the eye of common observation, a mass of wretchedness, that has scarcely any other chance, than to expire in poverty or infamy. Its entrance into life is marked with the presage of its fate; and until this is remedied, it is in vain to punish.

Civil government does not exist in executions; but in making such provision for the instruction of youth and the support of age, as to exclude, as much as possible, profligacy from the one and despair from the other. Instead of this, the resources of a country are lavished upon kings, upon courts, upon hirelings, impostors and prostitutes; and even the poor themselves, with all their wants upon them, are compelled to support the fraud that oppresses them.

Why is it that scarcely any are executed but the poor? The fact is a proof, among other things, of a wretchedness in their condition. Bred up without morals, and cast upon the world without a prospect, they are the exposed sacrifice of vice and legal barbarity. The millions that are superfluously wasted upon governments are more than sufficient to reform those evils, and to benefit the condition of every man in a nation, not included within the purlieus of a court. This I hope to make appear in the progress of this work.

It is the nature of compassion to associate with misfortune. In taking up this subject I seek no recompense- I fear no consequence. Fortified with that proud integrity, that disdains to triumph or to yield, I will advocate the Rights of Man.

It is to my advantage that I have served an apprenticeship to life. I know the value of moral instruction, and I have seen the danger of the contrary.

At an early period- little more than sixteen years of age, raw and adventurous, and heated with the false heroism of a master [12] who had served in a man-of-war- I began the carver of my own fortune, and entered on board the Terrible Privateer, Captain Death. From this adventure I was happily prevented by the affectionate and moral remonstrance of a good father, who, from his own habits of life, being of the Quaker profession, must begin to look upon me as lost. But the impression, much as it effected at the time, began to wear away, and I entered afterwards in the King of Prussia Privateer, Captain Mendez, and went with her to sea. Yet, from such a beginning, and with all the inconvenience of early life against me, I am proud to say, that with a perseverance undismayed by difficulties, a disinterestedness that compelled respect, I have not only contributed to raise a new empire in the world, founded on a new system of government, but I have arrived at an eminence in political literature, the most difficult of all lines to succeed and excel in, which aristocracy with all its aids has not been able to reach or to rival. [13]

Knowing my own heart and feeling myself as I now do, superior to all the skirmish of party, the inveteracy of interested or mistaken opponents, I answer not to falsehood or abuse, but proceed to the defects of the English Government.

I begin with charters and corporations.

It is a perversion of terms to say that a charter gives rights. It operates by a contrary effect- that of taking rights away. Rights are inherently in all the inhabitants; but charters, by annulling those rights, in the majority, leave the right, by exclusion, in the hands of a few. If charters were constructed so as to express in direct terms, "that every inhabitant, who is not a member of a corporation, shall not exercise the right of voting," such charters would, in the face, be charters not of rights, but of exclusion. The effect is the same under the form they now stand; and the only persons on whom they operate are the persons whom they exclude. Those whose rights are guaranteed, by not being taken away, exercise no other rights than as members of the community they are entitled to without a charter; and, therefore, all charters have no other than an indirect negative operation. They do not give rights to A, but they make a difference in favour of A by taking away the right of B, and consequently are instruments of injustice.

But charters and corporations have a more extensive evil effect than what relates merely to elections. They are sources of endless contentions in the places where they exist, and they lessen the common rights of national society. A native of England, under the operation of these charters and corporations, cannot be said to be an Englishman in the full sense of the word. He is not free of the nation, in the same manner that a Frenchman is free of France, and an American of America. His rights are circumscribed to the town, and, in some cases, to the parish of his birth; and all other parts, though in his native land, are to him as a foreign country. To acquire a residence in these, he must undergo a local naturalisation by purchase, or he is forbidden or expelled the place. This species of feudality is kept up to aggrandise the corporations at the ruin of towns; and the effect is visible.

The generality of corporation towns are in a state of solitary decay, and prevented from further ruin only by some circumstance in their situation, such as a navigable river, or a plentiful surrounding country. As population is one of the chief sources of wealth (for without it land itself has no value), everything which operates to prevent it must lessen the value of property; and as corporations have not only this tendency, but directly this effect, they cannot but be injurious. If any policy were to be followed, instead of that of general freedom, to every person to settle where he chose (as in France or America) it would be more consistent to give encouragement to new comers than to preclude their admission by exacting premiums from them. [14]

The persons most immediately interested in the abolition of corporations are the inhabitants of the towns where corporations are established. The instances of Manchester, Birmingham, and Sheffield show, by contrast, the injuries which those Gothic institutions are to property and commerce. A few examples may be found, such as that of London, whose natural and commercial advantage, owing to its situation on the Thames, is capable of bearing up against the political evils of a corporation; but in almost all other cases the fatality is too visible to be doubted or denied.

Though the whole nation is not so directly affected by the depression of property in corporation towns as the inhabitants themselves, it partakes of the consequence. By lessening the value of property, the quantity of national commerce is curtailed. Every man is a customer in proportion to his ability; and as all parts of a nation trade with each other, whatever affects any of the parts must necessarily communicate to the whole.

As one of the Houses of the English Parliament is, in a great measure, made up of elections from these corporations; and as it is unnatural that a pure stream should flow from a foul fountain, its vices are but a continuation of the vices of its origin. A man of moral honour and good political principles cannot submit to the mean drudgery and disgraceful arts, by which such elections are carried. To be a successful candidate, he must be destitute of the qualities that constitute a just legislator; and being thus disciplined to corruption by the mode of entering into Parliament, it is not to be expected that the representative should be better than the man.

Mr. Burke, in speaking of the English representation, has advanced as bold a challenge as ever was given in the days of chivalry. "Our representation," says he, "has been found perfectly adequate to all the purposes for which a representation of the people can be desired or devised." "I defy," continues he, "the enemies of our constitution to show the contrary."- This declaration from a man who has been in constant opposition to all the measures of parliament the whole of his political life, a year or two excepted, is most extraordinary; and, comparing him with himself, admits of no other alternative, than that he acted against his judgment as a member, or has declared contrary to it as an author.

But it is not in the representation only that the defects lie, and therefore I proceed in the next place to the aristocracy.

What is called the House of Peers, is constituted on a ground very similar to that, against which there is no law in other cases. It amounts to a combination of persons in one common interest. No better reason can be given, why a house of legislation should be composed entirely of men whose occupation consists in letting landed property, than why it should be composed of those who hire, or of brewers, or bakers, or any other separate class of men. Mr. Burke calls this house "the great ground and pillar of security to the landed interest." Let us examine this idea.

What pillar of security does the landed interest require more than any other interest in the state, or what right has it to a distinct and separate representation from the general interest of a nation? The only use to be made of this power (and which it always has made), is to ward off taxes from itself, and throw the burthen upon those articles of consumption by which itself would be least affected.

That this has been the consequence (and will always be the consequence) of constructing governments on combinations, is evident with respect to England, from the history of its taxes.

Notwithstanding taxes have increased and multiplied upon every article of common consumption, the land-tax, which more particularly affects this "pillar," has diminished. In 1778 the amount of the land-tax was L1,950,000, which is half-a-million less than it produced almost a hundred years ago, [15] notwithstanding the rentals are in many instances doubled since that period.

Before the coming of the Hanoverians, the taxes were divided in nearly equal proportions between the land and articles of consumption, the land bearing rather the largest share: but since that era nearly thirteen millions annually of new taxes have been thrown upon consumption. The consequence of which has been a constant increase in the number and wretchedness of the poor, and in the amount of the poor-rates. Yet here again the burthen does not fall in equal proportions on the aristocracy with the rest of the community. Their residences, whether in town or country, are not mixed with the habitations of the poor. They live apart from distress, and the expense of relieving it. It is in manufacturing towns and labouring villages that those burthens press the heaviest; in many of which it is one class of poor supporting another.

Several of the most heavy and productive taxes are so contrived, as to give an exemption to this pillar, thus standing in its own defence. The tax upon beer brewed for sale does not affect the aristocracy, who brew their own beer free from this duty. It falls only on those who have not conveniency or ability to brew, and who must purchase it in small quantities. But what will mankind think of the justice of taxation, when they know that this tax alone, from which the aristocracy are from circumstances exempt, is nearly equal to the whole of the land-tax, being in the year 1788, and it is not less now, L1,666,152, and with its proportion of the taxes on malt and hops, it exceeds it.- That a single article, thus partially consumed, and that chiefly by the working part, should be subject to a tax, equal to that on the whole rental of a nation, is, perhaps, a fact not to be paralleled in the histories of revenues.

This is one of the circumstances resulting from a house of legislation, composed on the ground of a combination of common interest; for whatever their separate politics as to parties may be, in this they are united. Whether a combination acts to raise the price of any article for sale, or rate of wages; or whether it acts to throw taxes from itself upon another class of the community, the principle and the effect are the same; and if the one be illegal, it will be difficult to show that the other ought to exist.

It is no use to say that taxes are first proposed in the House of Commons; for as the other house has always a negative, it can always defend itself; and it would be ridiculous to suppose that its acquiescence in the measures to be proposed were not understood before hand. Besides which, it has obtained so much influence by borough-traffic, and so many of its relations and connections are distributed on both sides the commons, as to give it, besides an absolute negative in one house, a preponderancy in the other, in all matters of common concern.

It is difficult to discover what is meant by the landed interest, if it does not mean a combination of aristocratical landholders, opposing their own pecuniary interest to that of the farmer, and every branch of trade, commerce, and manufacture. In all other respects it is the only interest that needs no partial protection. It enjoys the general protection of the world. Every individual, high or low, is interested in the fruits of the earth; men, women, and children, of all ages and degrees, will turn out to assist the farmer, rather than a harvest should not be got in; and they will not act thus by any other property. It is the only one for which the common prayer of mankind is put up, and the only one that can never fail from the want of means. It is the interest, not of the policy, but of the existence of man, and when it ceases, he must cease to be.

No other interest in a nation stands on the same united support. Commerce, manufactures, arts, sciences, and everything else, compared with this, are supported but in parts. Their prosperity or their decay has not the same universal influence. When the valleys laugh and sing, it is not the farmer only, but all creation that rejoice. It is a prosperity that excludes all envy; and this cannot be said of anything else.

Why then, does Mr. Burke talk of his house of peers as the pillar of the landed interest? Were that pillar to sink into the earth, the same landed property would continue, and the same ploughing, sowing, and reaping would go on. The aristocracy are not the farmers who work the land, and raise the produce, but are the mere consumers of the rent; and when compared with the active world are the drones, a seraglio of males, who neither collect the honey nor form the hive, but exist only for lazy enjoyment.

Mr. Burke, in his first essay, called aristocracy "the Corinthian capital of polished society." Towards completing the figure, he has now added the pillar; but still the base is wanting; and whenever a nation choose to act a Samson, not blind, but bold, down will go the temple of Dagon, the Lords and the Philistines.

If a house of legislation is to be composed of men of one class, for the purpose of protecting a distinct interest, all the other interests should have the same. The inequality, as well as the burthen of taxation, arises from admitting it in one case, and not in all. Had there been a house of farmers, there had been no game laws; or a house of merchants and manufacturers, the taxes had neither been so unequal nor so excessive. It is from the power of taxation being in the hands of those who can throw so great a part of it from their own shoulders, that it has raged without a check.

Men of small or moderate estates are more injured by the taxes being thrown on articles of consumption, than they are eased by warding it from landed property, for the following reasons:

First, They consume more of the productive taxable articles, in proportion to their property, than those of large estates.

Secondly, Their residence is chiefly in towns, and their property in houses; and the increase of the poor-rates, occasioned by taxes on consumption, is in much greater proportion than the land-tax has been favoured. In Birmingham, the poor-rates are not less than seven shillings in the pound. From this, as is already observed, the aristocracy are in a great measure exempt.

These are but a part of the mischiefs flowing from the wretched scheme of an house of peers.

As a combination, it can always throw a considerable portion of taxes from itself; and as an hereditary house, accountable to nobody, it resembles a rotten borough, whose consent is to be courted by interest. There are but few of its members, who are not in some mode or other participators, or disposers of the public money. One turns a candle-holder, or a lord in waiting; another a lord of the bed-chamber, a groom of the stole, or any insignificant nominal office to which a salary is annexed, paid out of the public taxes, and which avoids the direct appearance of corruption. Such situations are derogatory to the character of man; and where they can be submitted to, honour cannot reside.

To all these are to be added the numerous dependants, the long list of younger branches and distant relations, who are to be provided for at the public expense: in short, were an estimation to be made of the charge of aristocracy to a nation, it will be found nearly equal to that of supporting the poor. The Duke of Richmond alone (and there are cases similar to his) takes away as much for himself as would maintain two thousand poor and aged persons. Is it, then, any wonder, that under such a system of government, taxes and rates have multiplied to their present extent?

In stating these matters, I speak an open and disinterested language, dictated by no passion but that of humanity. To me, who have not only refused offers, because I thought them improper, but have declined rewards I might with reputation have accepted, it is no wonder that meanness and imposition appear disgustful. Independence is my happiness, and I view things as they are, without regard to place or person; my country is the world, and my religion is to do good.

Mr. Burke, in speaking of the aristocratical law of primogeniture, says, "it is the standing law of our landed inheritance; and which, without question, has a tendency, and I think," continues he, "a happy tendency, to preserve a character of weight and consequence."

Mr. Burke may call this law what he pleases, but humanity and impartial reflection will denounce it as a law of brutal injustice. Were we not accustomed to the daily practice, and did we only hear of it as the law of some distant part of the world, we should conclude that the legislators of such countries had not arrived at a state of civilisation.

As to its preserving a character of weight and consequence, the case appears to me directly the reverse. It is an attaint upon character; a sort of privateering on family property. It may have weight among dependent tenants, but it gives none on a scale of national, and much less of universal character. Speaking for myself, my parents were not able to give me a shilling, beyond what they gave me in education; and to do this they distressed themselves: yet, I possess more of what is called consequence, in the world, than any one in Mr. Burke's catalogue of aristocrats.

Having thus glanced at some of the defects of the two houses of parliament, I proceed to what is called the crown, upon which I shall be very concise.

It signifies a nominal office of a million sterling a year, the business of which consists in receiving the money. Whether the person be wise or foolish, sane or insane, a native or a foreigner, matters not. Every ministry acts upon the same idea that Mr. Burke writes, namely, that the people must be hood-winked, and held in superstitious ignorance by some bugbear or other; and what is called the crown answers this purpose, and therefore it answers all the purposes to be expected from it. This is more than can be said of the other two branches.

The hazard to which this office is exposed in all countries, is not from anything that can happen to the man, but from what may happen to the nation- the danger of its coming to its senses.

It has been customary to call the crown the executive power, and the custom is continued, though the reason has ceased.

It was called the executive, because the person whom it signified used, formerly, to act in the character of a judge, in administering or executing the laws. The tribunals were then a part of the court. The power, therefore, which is now called the judicial, is what was called the executive and, consequently, one or other of the terms is redundant, and one of the offices useless. When we speak of the crown now, it means nothing; it signifies neither a judge nor a general: besides which it is the laws that govern, and not the man. The old terms are kept up, to give an appearance of consequence to empty forms; and the only effect they have is that of increasing expenses.

Before I proceed to the means of rendering governments more conducive to the general happiness of mankind, than they are at present, it will not be improper to take a review of the progress of taxation in England.

It is a general idea, that when taxes are once laid on, they are never taken off. However true this may have been of late, it was not always so. Either, therefore, the people of former times were more watchful over government than those of the present, or government was administered with less extravagance.

It is now seven hundred years since the Norman conquest, and the establishment of what is called the crown. Taking this portion of time in seven separate periods of one hundred years each, the amount of the annual taxes, at each period, will be as follows:

    Annual taxes levied by William the Conqueror,
                           beginning in the year 1066    L400,000
    Annual taxes at 100 years from the conquest (1166)    200,000
    Annual taxes at 200 years from the conquest (1266)    150,000
    Annual taxes at 300 years from the conquest (1366)    130,000
    Annual taxes at 400 years from the conquest (1466)    100,000
These statements and those which follow, are taken from Sir John Sinclair's History of the Revenue; by which it appears, that taxes continued decreasing for four hundred years, at the expiration of which time they were reduced three-fourths, viz., from four hundred thousand pounds to one hundred thousand. The people of England of the present day, have a traditionary and historical idea of the bravery of their ancestors; but whatever their virtues or their vices might have been, they certainly were a people who would not be imposed upon, and who kept governments in awe as to taxation, if not as to principle. Though they were not able to expel the monarchical usurpation, they restricted it to a republican economy of taxes.

Let us now review the remaining three hundred years:

Annual amount of taxes at:

             500 years from the conquest (1566)      500,000
             600 years from the conquest (1666)    1,800,000
             the present time (1791)              17,000,000
The difference between the first four hundred years and the last three, is so astonishing, as to warrant an opinion, that the national character of the English has changed. It would have been impossible to have dragooned the former English, into the excess of taxation that now exists; and when it is considered that the pay of the army, the navy, and of all the revenue officers, is the same now as it was about a hundred years ago, when the taxes were not above a tenth part of what they are at present, it appears impossible to account for the enormous increase and expenditure on any other ground, than extravagance, corruption, and intrigue.[16]

With the Revolution of 1688, and more so since the Hanover succession, came the destructive system of continental intrigues, and the rage for foreign wars and foreign dominion; systems of such secure mystery that the expenses admit of no accounts; a single line stands for millions. To what excess taxation might have extended had not the French revolution contributed to break up the system, and put an end to pretences, is impossible to say. Viewed, as that revolution ought to be, as the fortunate means of lessening the load of taxes of both countries, it is of as much importance to England as to France; and, if properly improved to all the advantages of which it is capable, and to which it leads, deserves as much celebration in one country as the other.

In pursuing this subject, I shall begin with the matter that first presents itself, that of lessening the burthen of taxes; and shall then add such matter and propositions, respecting the three countries of England, France, and America, as the present prospect of things appears to justify: I mean, an alliance of the three, for the purposes that will be mentioned in their proper place.

What has happened may happen again. By the statement before shown of the progress of taxation, it is seen that taxes have been lessened to a fourth part of what they had formerly been. Though the present circumstances do not admit of the same reduction, yet they admit of such a beginning, as may accomplish that end in less time than in the former case.

The amount of taxes for the year ending at Michaelmas 1788, was as follows:

     Land-tax                             L 1,950,000
     Customs                                3,789,274
     Excise (including old and new malt)    6,751,727
     Stamps                                 1,278,214
     Miscellaneous taxes and incidents      1,803,755
                                          -----------
                                          L15,572,755
Since the year 1788, upwards of one million new taxes have been laid on, besides the produce of the lotteries; and as the taxes have in general been more productive since than before, the amount may be taken, in round numbers, at L17,000,000. (The expense of collection and the drawbacks, which together amount to nearly two millions, are paid out of the gross amount; and the above is the net sum paid into the exchequer). This sum of seventeen millions is applied to two different purposes; the one to pay the interest of the National Debt, the other to the current expenses of each year. About nine millions are appropriated to the former; and the remainder, being nearly eight millions, to the latter. As to the million, said to be applied to the reduction of the debt, it is so much like paying with one hand and taking out with the other, as not to merit much notice. It happened, fortunately for France, that she possessed national domains for paying off her debt, and thereby lessening her taxes; but as this is not the case with England, her reduction of taxes can only take place by reducing the current expenses, which may now be done to the amount of four or five millions annually, as will hereafter appear. When this is accomplished it will more than counter-balance the enormous charge of the American war; and the saving will be from the same source from whence the evil arose. As to the national debt, however heavy the interest may be in taxes, yet, as it serves to keep alive a capital useful to commerce, it balances by its effects a considerable part of its own weight; and as the quantity of gold and silver is, by some means or other, short of its proper proportion, being not more than twenty millions, whereas it should be sixty (foreign intrigue, foreign wars, foreign dominions, will in a great measure account for the deficiency), it would, besides the injustice, be bad policy to extinguish a capital that serves to supply that defect. But with respect to the current expense, whatever is saved therefrom is gain. The excess may serve to keep corruption alive, but it has no re-action on credit and commerce, like the interest of the debt.

It is now very probable that the English Government (I do not mean the nation) is unfriendly to the French Revolution. Whatever serves to expose the intrigue and lessen the influence of courts, by lessening taxation, will be unwelcome to those who feed upon the spoil. Whilst the clamour of French intrigue, arbitrary power, popery, and wooden shoes could be kept up, the nation was easily allured and alarmed into taxes. Those days are now past: deception, it is to be hoped, has reaped its last harvest, and better times are in prospect for both countries, and for the world.

Taking it for granted that an alliance may be formed between England, France, and America for the purposes hereafter to be mentioned, the national expenses of France and England may consequently be lessened. The same fleets and armies will no longer be necessary to either, and the reduction can be made ship for ship on each side. But to accomplish these objects the governments must necessarily be fitted to a common and correspondent principle. Confidence can never take place while an hostile disposition remains in either, or where mystery and secrecy on one side is opposed to candour and openness on the other.

These matters admitted, the national expenses might be put back, for the sake of a precedent, to what they were at some period when France and England were not enemies. This, consequently, must be prior to the Hanover succession, and also to the Revolution of 1688.[17] The first instance that presents itself, antecedent to those dates, is in the very wasteful and profligate times of Charles the Second; at which time England and France acted as allies. If I have chosen a period of great extravagance, it will serve to show modern extravagance in a still worse light; especially as the pay of the navy, the army, and the revenue officers has not increased since that time.

The peace establishment was then as follows (see Sir John Sinclair's History of the Revenue):

              Navy                 L  300,000
              Army                    212,000
              Ordnance                 40,000
              Civil List              462,115
                                      -------
                                   L1,014,115
The parliament, however, settled the whole annual peace establishment at $1,200,000. [18] If we go back to the time of Elizabeth the amount of all the taxes was but half a million, yet the nation sees nothing during that period that reproaches it with want of consequence.

All circumstances, then, taken together, arising from the French revolution, from the approaching harmony and reciprocal interest of the two nations, the abolition of the court intrigue on both sides, and the progress of knowledge in the science of government, the annual expenditure might be put back to one million and a half, viz.:

             Navy                   L  500,000
             Army                      500,000
             Expenses of Government    500,000
                                    ----------
                                    L1,500,000
Even this sum is six times greater than the expenses of government are in America, yet the civil internal government in England (I mean that administered by means of quarter sessions, juries and assize, and which, in fact, is nearly the whole, and performed by the nation), is less expense upon the revenue, than the same species and portion of government is in America.

It is time that nations should be rational, and not be governed like animals, for the pleasure of their riders. To read the history of kings, a man would be almost inclined to suppose that government consisted in stag-hunting, and that every nation paid a million a-year to a huntsman. Man ought to have pride, or shame enough to blush at being thus imposed upon, and when he feels his proper character he will. Upon all subjects of this nature, there is often passing in the mind, a train of ideas he has not yet accustomed himself to encourage and communicate. Restrained by something that puts on the character of prudence, he acts the hypocrite upon himself as well as to others. It is, however, curious to observe how soon this spell can be dissolved. A single expression, boldly conceived and uttered, will sometimes put a whole company into their proper feelings: and whole nations are acted on in the same manner.

As to the offices of which any civil government may be composed, it matters but little by what names they are described. In the routine of business, as before observed, whether a man be styled a president, a king, an emperor, a senator, or anything else, it is impossible that any service he can perform, can merit from a nation more than ten thousand pounds a year; and as no man should be paid beyond his services, so every man of a proper heart will not accept more. Public money ought to be touched with the most scrupulous consciousness of honour. It is not the produce of riches only, but of the hard earnings of labour and poverty. It is drawn even from the bitterness of want and misery. Not a beggar passes, or perishes in the streets, whose mite is not in that mass.

Were it possible that the Congress of America could be so lost to their duty, and to the interest of their constituents, as to offer General Washington, as president of America, a million a year, he would not, and he could not, accept it. His sense of honour is of another kind. It has cost England almost seventy millions sterling, to maintain a family imported from abroad, of very inferior capacity to thousands in the nation; and scarcely a year has passed that has not produced some new mercenary application. Even the physicians' bills have been sent to the public to be paid. No wonder that jails are crowded, and taxes and poor-rates increased. Under such systems, nothing is to be looked for but what has already happened; and as to reformation, whenever it come, it must be from the nation, and not from the government.

To show that the sum of five hundred thousand pounds is more than sufficient to defray all the expenses of the government, exclusive of navies and armies, the following estimate is added, for any country, of the same extent as England.

In the first place, three hundred representatives fairly elected, are sufficient for all the purposes to which legislation can apply, and preferable to a larger number. They may be divided into two or three houses, or meet in one, as in France, or in any manner a constitution shall direct.

As representation is always considered, in free countries, as the most honourable of all stations, the allowance made to it is merely to defray the expense which the representatives incur by that service, and not to it as an office.

If an allowance, at the rate of five hundred pounds per annum, be made to every representative, deducting for non-attendance, the expense, if the whole number attended for six months, each year, would be L 75,00

The official departments cannot reasonably exceed the following number, with the salaries annexed:

    Three offices at ten thousand pounds each             L 30,000
    Ten ditto, at five thousand pounds each                 50,000
    Twenty ditto, at two thousand pounds each               40,000
    Forty ditto, at one thousand pounds each                40,000
    Two hundred ditto, at five hundred pounds each         100,000
    Three hundred ditto, at two hundred pounds each         60,000
    Five hundred ditto, at one hundred pounds each          50,000
    Seven hundred ditto, at seventy-five pounds each        52,500
                                                          --------
                                                          L497,500
If a nation choose, it can deduct four per cent. from all offices, and make one of twenty thousand per annum.

All revenue officers are paid out of the monies they collect, and therefore, are not in this estimation.

The foregoing is not offered as an exact detail of offices, but to show the number of rate of salaries which five hundred thousand pounds will support; and it will, on experience, be found impracticable to find business sufficient to justify even this expense. As to the manner in which office business is now performed, the Chiefs, in several offices, such as the post-office, and certain offices in the exchequer, etc., do little more than sign their names three or four times a year; and the whole duty is performed by under-clerks.

Taking, therefore, one million and a half as a sufficient peace establishment for all the honest purposes of government, which is three hundred thousand pounds more than the peace establishment in the profligate and prodigal times of Charles the Second (notwithstanding, as has been already observed, the pay and salaries of the army, navy, and revenue officers, continue the same as at that period), there will remain a surplus of upwards of six millions out of the present current expenses. The question then will be, how to dispose of this surplus.

Whoever has observed the manner in which trade and taxes twist themselves together, must be sensible of the impossibility of separating them suddenly.

First. Because the articles now on hand are already charged with the duty, and the reduction cannot take place on the present stock.

Secondly. Because, on all those articles on which the duty is charged in the gross, such as per barrel, hogshead, hundred weight, or ton, the abolition of the duty does not admit of being divided down so as fully to relieve the consumer, who purchases by the pint, or the pound. The last duty laid on strong beer and ale was three shillings per barrel, which, if taken off, would lessen the purchase only half a farthing per pint, and consequently, would not reach to practical relief.

This being the condition of a great part of the taxes, it will be necessary to look for such others as are free from this embarrassment and where the relief will be direct and visible, and capable of immediate operation.

In the first place, then, the poor-rates are a direct tax which every house-keeper feels, and who knows also, to a farthing, the sum which he pays. The national amount of the whole of the poor-rates is not positively known, but can be procured. Sir John Sinclair, in his History of the Revenue has stated it at L2,100,587. A considerable part of which is expended in litigations, in which the poor, instead of being relieved, are tormented. The expense, however, is the same to the parish from whatever cause it arises.

In Birmingham, the amount of poor-rates is fourteen thousand pounds a year. This, though a large sum, is moderate, compared with the population. Birmingham is said to contain seventy thousand souls, and on a proportion of seventy thousand to fourteen thousand pounds poor-rates, the national amount of poor-rates, taking the population of England as seven millions, would be but one million four hundred thousand pounds. It is, therefore, most probable, that the population of Birmingham is over-rated. Fourteen thousand pounds is the proportion upon fifty thousand souls, taking two millions of poor-rates, as the national amount.

Be it, however, what it may, it is no other than the consequence of excessive burthen of taxes, for, at the time when the taxes were very low, the poor were able to maintain themselves; and there were no poor-rates. [19] In the present state of things a labouring man, with a wife or two or three children, does not pay less than between seven and eight pounds a year in taxes. He is not sensible of this, because it is disguised to him in the articles which he buys, and he thinks only of their dearness; but as the taxes take from him, at least, a fourth part of his yearly earnings, he is consequently disabled from providing for a family, especially, if himself, or any of them, are afflicted with sickness.

The first step, therefore, of practical relief, would be to abolish the poor-rates entirely, and in lieu thereof, to make a remission of taxes to the poor of double the amount of the present poor-rates, viz., four millions annually out of the surplus taxes. By this measure, the poor would be benefited two millions, and the house-keepers two millions. This alone would be equal to a reduction of one hundred and twenty millions of the National Debt, and consequently equal to the whole expense of the American War.

It will then remain to be considered, which is the most effectual mode of distributing this remission of four millions.

It is easily seen, that the poor are generally composed of large families of children, and old people past their labour. If these two classes are provided for, the remedy will so far reach to the full extent of the case, that what remains will be incidental, and, in a great measure, fall within the compass of benefit clubs, which, though of humble invention, merit to be ranked among the best of modern institutions.

Admitting England to contain seven millions of souls; if one-fifth thereof are of that class of poor which need support, the number will be one million four hundred thousand. Of this number, one hundred and forty thousand will be aged poor, as will be hereafter shown, and for which a distinct provision will be proposed.

There will then remain one million two hundred and sixty thousand which, at five souls to each family, amount to two hundred and fifty-two thousand families, rendered poor from the expense of children and the weight of taxes.

The number of children under fourteen years of age, in each of those families, will be found to be about five to every two families; some having two, and others three; some one, and others four: some none, and others five; but it rarely happens that more than five are under fourteen years of age, and after this age they are capable of service or of being apprenticed.

Allowing five children (under fourteen years) to every two families, the number of children will be 630,000, the number of parents, were they all living, would be 504,000

It is certain, that if the children are provided for, the parents are relieved of consequence, because it is from the expense of bringing up children that their poverty arises.

Having thus ascertained the greatest number that can be supposed to need support on account of young families, I proceed to the mode of relief or distribution, which is,

To pay as a remission of taxes to every poor family, out of the surplus taxes, and in room of poor-rates, four pounds a year for every child under fourteen years of age; enjoining the parents of such children to send them to school, to learn reading, writing, and common arithmetic; the ministers of every parish, of every denomination to certify jointly to an office, for that purpose, that this duty is performed. The amount of this expense will be,

For six hundred and thirty thousand children at four pounds per annum each L2,520,000

By adopting this method, not only the poverty of the parents will be relieved, but ignorance will be banished from the rising generation, and the number of poor will hereafter become less, because their abilities, by the aid of education, will be greater. Many a youth, with good natural genius, who is apprenticed to a mechanical trade, such as a carpenter, joiner, millwright, shipwright, blacksmith, etc., is prevented getting forward the whole of his life from the want of a little common education when a boy.

I now proceed to the case of the aged.

I divide age into two classes. First, the approach of age, beginning at fifty. Secondly, old age commencing at sixty.

At fifty, though the mental faculties of man are in full vigour, and his judgment better than at any preceding date, the bodily powers for laborious life are on the decline. He cannot bear the same quantity of fatigue as at an earlier period. He begins to earn less, and is less capable of enduring wind and weather; and in those more retired employments where much sight is required, he fails apace, and sees himself, like an old horse, beginning to be turned adrift.

At sixty his labour ought to be over, at least from direct necessity. It is painful to see old age working itself to death, in what are called civilised countries, for daily bread.

To form some judgment of the number of those above fifty years of age, I have several times counted the persons I met in the streets of London, men, women, and children, and have generally found that the average is about one in sixteen or seventeen. If it be said that aged persons do not come much into the streets, so neither do infants; and a great proportion of grown children are in schools and in work-shops as apprentices. Taking, then, sixteen for a divisor, the whole number of persons in England of fifty years and upwards, of both sexes, rich and poor, will be four hundred and twenty thousand.

The persons to be provided for out of this gross number will be husbandmen, common labourers, journeymen of every trade and their wives, sailors, and disbanded soldiers, worn out servants of both sexes, and poor widows.

There will be also a considerable number of middling tradesmen, who having lived decently in the former part of life, begin, as age approaches, to lose their business, and at last fall to decay.

Besides these there will be constantly thrown off from the revolutions of that wheel which no man can stop nor regulate, a number from every class of life connected with commerce and adventure.

To provide for all those accidents, and whatever else may befall, I take the number of persons who, at one time or other of their lives, after fifty years of age, may feel it necessary or comfortable to be better supported, than they can support themselves, and that not as a matter of grace and favour, but of right, at one-third of the whole number, which is one hundred and forty thousand, as stated in a previous page, and for whom a distinct provision was proposed to be made. If there be more, society, notwithstanding the show and pomposity of government, is in a deplorable condition in England.

Of this one hundred and forty thousand, I take one half, seventy thousand, to be of the age of fifty and under sixty, and the other half to be sixty years and upwards. Having thus ascertained the probable proportion of the number of aged persons, I proceed to the mode of rendering their condition comfortable, which is:

To pay to every such person of the age of fifty years, and until he shall arrive at the age of sixty, the sum of six pounds per annum out of the surplus taxes, and ten pounds per annum during life after the age of sixty. The expense of which will be,

    Seventy thousand persons, at L6 per annum      L  420,000
    Seventy thousand persons, at L10 per annum        700,000
                                                      -------
                                                   L1,120,000
This support, as already remarked, is not of the nature of a charity but of a right. Every person in England, male and female, pays on an average in taxes two pounds eight shillings and sixpence per annum from the day of his (or her) birth; and, if the expense of collection be added, he pays two pounds eleven shillings and sixpence; consequently, at the end of fifty years he has paid one hundred and twenty-eight pounds fifteen shillings; and at sixty one hundred and fifty-four pounds ten shillings. Converting, therefore, his (or her) individual tax in a tontine, the money he shall receive after fifty years is but little more than the legal interest of the net money he has paid; the rest is made up from those whose circumstances do not require them to draw such support, and the capital in both cases defrays the expenses of government. It is on this ground that I have extended the probable claims to one-third of the number of aged persons in the nation.- Is it, then, better that the lives of one hundred and forty thousand aged persons be rendered comfortable, or that a million a year of public money be expended on any one individual, and him often of the most worthless or insignificant character? Let reason and justice, let honour and humanity, let even hypocrisy, sycophancy and Mr. Burke, let George, let Louis, Leopold, Frederic, Catherine, Cornwallis, or Tippoo Saib, answer the question. [20]

The sum thus remitted to the poor will be,

  To two hundred and fifty-two thousand poor families,
    containing six hundred and thirty thousand children  L2,520,000
  To one hundred and forty thousand aged persons          1,120,000
                                                         ----------
                                                         L3,640,000
There will then remain three hundred and sixty thousand pounds out of the four millions, part of which may be applied as follows:-

After all the above cases are provided for there will still be a number of families who, though not properly of the class of poor, yet find it difficult to give education to their children; and such children, under such a case, would be in a worse condition than if their parents were actually poor. A nation under a well-regulated government should permit none to remain uninstructed. It is monarchical and aristocratical government only that requires ignorance for its support.

Suppose, then, four hundred thousand children to be in this condition, which is a greater number than ought to be supposed after the provisions already made, the method will be:

To allow for each of those children ten shillings a year for the expense of schooling for six years each, which will give them six months schooling each year, and half a crown a year for paper and spelling books.

The expense of this will be annually L250,000. [21]

There will then remain one hundred and ten thousand pounds.

Notwithstanding the great modes of relief which the best instituted and best principled government may devise, there will be a number of smaller cases, which it is good policy as well as beneficence in a nation to consider.

Were twenty shillings to be given immediately on the birth of a child, to every woman who should make the demand, and none will make it whose circumstances do not require it, it might relieve a great deal of instant distress.

There are about two hundred thousand births yearly in England; and if claimed by one fourth, the amount would be L50,000

And twenty shillings to every new-married couple who should claim in like manner. This would not exceed the sum of L20,000.

Also twenty thousand pounds to be appropriated to defray the funeral expenses of persons, who, travelling for work, may die at a distance from their friends. By relieving parishes from this charge, the sick stranger will be better treated.

I shall finish this part of the subject with a plan adapted to the particular condition of a metropolis, such as London.

Cases are continually occurring in a metropolis, different from those which occur in the country, and for which a different, or rather an additional, mode of relief is necessary. In the country, even in large towns, people have a knowledge of each other, and distress never rises to that extreme height it sometimes does in a metropolis. There is no such thing in the country as persons, in the literal sense of the word, starved to death, or dying with cold from the want of a lodging. Yet such cases, and others equally as miserable, happen in London.

Many a youth comes up to London full of expectations, and with little or no money, and unless he get immediate employment he is already half undone; and boys bred up in London without any means of a livelihood, and as it often happens of dissolute parents, are in a still worse condition; and servants long out of place are not much better off. In short, a world of little cases is continually arising, which busy or affluent life knows not of, to open the first door to distress. Hunger is not among the postponable wants, and a day, even a few hours, in such a condition is often the crisis of a life of ruin.

These circumstances which are the general cause of the little thefts and pilferings that lead to greater, may be prevented. There yet remain twenty thousand pounds out of the four millions of surplus taxes, which with another fund hereafter to be mentioned, amounting to about twenty thousand pounds more, cannot be better applied than to this purpose. The plan will then be:

First, To erect two or more buildings, or take some already erected, capable of containing at least six thousand persons, and to have in each of these places as many kinds of employment as can be contrived, so that every person who shall come may find something which he or she can do.

Secondly, To receive all who shall come, without enquiring who or what they are. The only condition to be, that for so much, or so many hours' work, each person shall receive so many meals of wholesome food, and a warm lodging, at least as good as a barrack. That a certain portion of what each person's work shall be worth shall be reserved, and given to him or her, on their going away; and that each person shall stay as long or as short a time, or come as often as he choose, on these conditions.

If each person stayed three months, it would assist by rotation twenty-four thousand persons annually, though the real number, at all times, would be but six thousand. By establishing an asylum of this kind, such persons to whom temporary distresses occur, would have an opportunity to recruit themselves, and be enabled to look out for better employment.

Allowing that their labour paid but one half the expense of supporting them, after reserving a portion of their earnings for themselves, the sum of forty thousand pounds additional would defray all other charges for even a greater number than six thousand.

The fund very properly convertible to this purpose, in addition to the twenty thousand pounds, remaining of the former fund, will be the produce of the tax upon coals, so iniquitously and wantonly applied to the support of the Duke of Richmond. It is horrid that any man, more especially at the price coals now are, should live on the distresses of a community; and any government permitting such an abuse, deserves to be dismissed. This fund is said to be about twenty thousand pounds per annum.

I shall now conclude this plan with enumerating the several particulars, and then proceed to other matters.

The enumeration is as follows:--

By the operation of this plan, the poor laws, those instruments of civil torture, will be superseded, and the wasteful expense of litigation prevented. The hearts of the humane will not be shocked by ragged and hungry children, and persons of seventy and eighty years of age, begging for bread. The dying poor will not be dragged from place to place to breathe their last, as a reprisal of parish upon parish. Widows will have a maintenance for their children, and not be carted away, on the death of their husbands, like culprits and criminals; and children will no longer be considered as increasing the distresses of their parents. The haunts of the wretched will be known, because it will be to their advantage; and the number of petty crimes, the offspring of distress and poverty, will be lessened. The poor, as well as the rich, will then be interested in the support of government, and the cause and apprehension of riots and tumults will cease.- Ye who sit in ease, and solace yourselves in plenty, and such there are in Turkey and Russia, as well as in England, and who say to yourselves, "Are we not well off?" have ye thought of these things? When ye do, ye will cease to speak and feel for yourselves alone.

The plan is easy in practice. It does not embarrass trade by a sudden interruption in the order of taxes, but effects the relief by changing the application of them; and the money necessary for the purpose can be drawn from the excise collections, which are made eight times a year in every market town in England.

Having now arranged and concluded this subject, I proceed to the next.

Taking the present current expenses at seven millions and an half, which is the least amount they are now at, there will remain (after the sum of one million and an half be taken for the new current expenses and four millions for the before-mentioned service) the sum of two millions; part of which to be applied as follows:

Though fleets and armies, by an alliance with France, will, in a great measure, become useless, yet the persons who have devoted themselves to those services, and have thereby unfitted themselves for other lines of life, are not to be sufferers by the means that make others happy. They are a different description of men from those who form or hang about a court.

A part of the army will remain, at least for some years, and also of the navy, for which a provision is already made in the former part of this plan of one million, which is almost half a million more than the peace establishment of the army and navy in the prodigal times of Charles the Second.

Suppose, then, fifteen thousand soldiers to be disbanded, and that an allowance be made to each of three shillings a week during life, clear of all deductions, to be paid in the same manner as the Chelsea College pensioners are paid, and for them to return to their trades and their friends; and also that an addition of fifteen thousand sixpences per week be made to the pay of the soldiers who shall remain; the annual expenses will be:

    To the pay of fifteen thousand disbanded soldiers
      at three shillings per week                        L117,000
    Additional pay to the remaining soldiers               19,500
    Suppose that the pay to the officers of the
      disbanded corps be the same amount as sum allowed
      to the men                                          117,000
                                                         --------
                                                         L253,500
    To prevent bulky estimations, admit the same sum
      to the disbanded navy as to the army,
      and the same increase of pay                        253,500
                                                         --------
                                       Total             L507,000
Every year some part of this sum of half a million (I omit the odd seven thousand pounds for the purpose of keeping the account unembarrassed) will fall in, and the whole of it in time, as it is on the ground of life annuities, except the increased pay of twenty-nine thousand pounds. As it falls in, part of the taxes may be taken off; and as, for instance, when thirty thousand pounds fall in, the duty on hops may be wholly taken off; and as other parts fall in, the duties on candles and soap may be lessened, till at last they will totally cease. There now remains at least one million and a half of surplus taxes.

The tax on houses and windows is one of those direct taxes, which, like the poor-rates, is not confounded with trade; and, when taken off, the relief will be instantly felt. This tax falls heavy on the middle class of people. The amount of this tax, by the returns of 1788, was:

   Houses and windows:                       L       s.    d.
    By the act of 1766                    385,459    11    7
    By the act be 1779                    130,739    14    5 1/2
                                          ----------------------
                             Total        516,199     6    0 1/2
If this tax be struck off, there will then remain about one million of surplus taxes; and as it is always proper to keep a sum in reserve, for incidental matters, it may be best not to extend reductions further in the first instance, but to consider what may be accomplished by other modes of reform.

Among the taxes most heavily felt is the commutation tax. I shall therefore offer a plan for its abolition, by substituting another in its place, which will effect three objects at once: 1, that of removing the burthen to where it can best be borne; 2, restoring justice among families by a distribution of property; 3, extirpating the overgrown influence arising from the unnatural law of primogeniture, which is one of the principal sources of corruption at elections. The amount of commutation tax by the returns of 1788, was L771,657.

When taxes are proposed, the country is amused by the plausible language of taxing luxuries. One thing is called a luxury at one time, and something else at another; but the real luxury does not consist in the article, but in the means of procuring it, and this is always kept out of sight.

I know not why any plant or herb of the field should be a greater luxury in one country than another; but an overgrown estate in either is a luxury at all times, and, as such, is the proper object of taxation. It is, therefore, right to take those kind tax-making gentlemen up on their own word, and argue on the principle themselves have laid down, that of taxing luxuries. If they or their champion, Mr. Burke, who, I fear, is growing out of date, like the man in armour, can prove that an estate of twenty, thirty, or forty thousand pounds a year is not a luxury, I will give up the argument.

Admitting that any annual sum, say, for instance, one thousand pounds, is necessary or sufficient for the support of a family, consequently the second thousand is of the nature of a luxury, the third still more so, and by proceeding on, we shall at last arrive at a sum that may not improperly be called a prohibitable luxury. It would be impolitic to set bounds to property acquired by industry, and therefore it is right to place the prohibition beyond the probable acquisition to which industry can extend; but there ought to be a limit to property or the accumulation of it by bequest. It should pass in some other line. The richest in every nation have poor relations, and those often very near in consanguinity.

The following table of progressive taxation is constructed on the above principles, and as a substitute for the commutation tax. It will reach the point of prohibition by a regular operation, and thereby supersede the aristocratical law of primogeniture.

TABLE I

     A tax on all estates of the clear yearly value of L50,
              after deducting the land tax, and up
           To L500                           0s   3d per pound
           From L500 to L1,000          0    6
           On the second   thousand    0    9
           On the third            "           1    0
           On the fourth          "           1    6
           On the fifth             "           2    0
           On the sixth             "          3    0
           On the seventh        "           4    0
           On the eighth           "           5    0
           On the ninth             "           6s   0d per pound
           On the tenth             "           7    0
           On the eleventh         "          8    0
           On the twelfth          "           9    0
           On the thirteenth       "         10    0
           On the fourteenth      "         11    0
           On the fifteenth         "         12    0
           On the sixteenth        "         13    0
           On the seventeenth    "         14    0
           On the eighteenth       "         15    0
           On the nineteenth       "         16    0
           On the twentieth         "         17    0
           On the twenty-first      "         18    0
           On the twenty-second "         19    0
           On the twenty-third     "         20    0

The foregoing table shows the progression per pound on every progressive thousand. The following table shows the amount of the tax on every thousand separately, and in the last column the total amount of all the separate sums collected.

TABLE II

An estate of:
    L 50 per annum      at 3d per pound pays      L0   12   6
     100  "    "           "             "         1    5   0
     200  "    "           "             "         2   10   0
     300  "    "           "             "         3   15   0
     400  "    "           "             "         5    0   0
     500  "    "           "             "         7    5   0
After L500, the tax of 6d. per pound takes place on the second L500; consequently an estate of L1,000 per annum pays L2l, 15s., and so on.
  For the 1st L500 at   0s   3d per pound   L7   5s
          2nd   "       0    6              14  10     L21   15s
          2nd 1000 at   0    9              37  11      59    5
          3rd   "       1    0              50   0     109    5
          4th 1000 at   1s   6d per pound  L75   0s   L184    5s
          5th   "       2    0             100   0     284    5
          6th   "       3    0             150   0     434    5
          7th   "       4    0             200   0     634    5
          8th   "       5    0             250   0     880    5
          9th   "       6    0             300   0    1100    5
         10th   "       7    0             350   0    1530    5
         11th   "       8    0             400   0    1930    5
         12th   "       9    0             450   0    2380    5
         13th   "      10    0             500   0    2880    5
         14th   "      11    0             550   0    3430    5
         15th   "      12    0             600   0    4030    5
         16th   "      13    0             650   0    4680    5
         17th   "      14    0             700   0    5380    5
         18th   "      15    0             750   0    6130    5
         19th   "      16    0             800   0    6930    5
         20th   "      17    0             850   0    7780    5
         21st   "      18    0             900   0    8680    5
         22nd 1000 at  19s   0d per pound L950   0s  L9630    5s
         23rd   "      20    0            1000   0   10630    5
At the twenty-third thousand the tax becomes 20s. in the pound, and consequently every thousand beyond that sum can produce no profit but by dividing the estate. Yet formidable as this tax appears, it will not, I believe, produce so much as the commutation tax; should it produce more, it ought to be lowered to that amount upon estates under two or three thousand a year.

On small and middling estates it is lighter (as it is intended to be) than the commutation tax. It is not till after seven or eight thousand a year that it begins to be heavy. The object is not so much the produce of the tax as the justice of the measure. The aristocracy has screened itself too much, and this serves to restore a part of the lost equilibrium.

As an instance of its screening itself, it is only necessary to look back to the first establishment of the excise laws, at what is called the Restoration, or the coming of Charles the Second. The aristocratical interest then in power, commuted the feudal services itself was under, by laying a tax on beer brewed for sale; that is, they compounded with Charles for an exemption from those services for themselves and their heirs, by a tax to be paid by other people. The aristocracy do not purchase beer brewed for sale, but brew their own beer free of the duty, and if any commutation at that time were necessary, it ought to have been at the expense of those for whom the exemptions from those services were intended;[22] instead of which, it was thrown on an entirely different class of men.

But the chief object of this progressive tax (besides the justice of rendering taxes more equal than they are) is, as already stated, to extirpate the overgrown influence arising from the unnatural law of primogeniture, and which is one of the principal sources of corruption at elections.

It would be attended with no good consequences to enquire how such vast estates as thirty, forty, or fifty thousand a year could commence, and that at a time when commerce and manufactures were not in a state to admit of such acquisitions. Let it be sufficient to remedy the evil by putting them in a condition of descending again to the community by the quiet means of apportioning them among all the heirs and heiresses of those families. This will be the more necessary, because hitherto the aristocracy have quartered their younger children and connections upon the public in useless posts, places and offices, which when abolished will leave them destitute, unless the law of primogeniture be also abolished or superseded.

A progressive tax will, in a great measure, effect this object, and that as a matter of interest to the parties most immediately concerned, as will be seen by the following table; which shows the net produce upon every estate, after subtracting the tax. By this it will appear that after an estate exceeds thirteen or fourteen thousand a year, the remainder produces but little profit to the holder, and consequently, Will pass either to the younger children, or to other kindred.

TABLE III

Showing the net produce of every estate from one thousand to twenty-three thousand pounds a year
          No of thousand       Total tax
             per annum         subtracted       Net produce
               L1000              L21               L979
                2000               59               1941
                3000              109               2891
                4000              184               3816
                5000              284               4716
                6000              434               5566
                7000              634               6366
                8000              880               7120
                9000             1100               7900
              10,000             1530               8470
              11,000             1930               9070
              12,000             2380               9620
              13,000             2880             10,120
              14,000             3430             10,570
              15,000             4030             10,970
              16,000             4680             11,320
              17,000             5380             11,620
              18,000             6130             11,870
              19,000             6930             12,170
              20,000             7780             12,220
              21,000             8680             12,320
              22,000             9630             12,370
              23,000           10,630             12,370
 N.B. The odd shillings are dropped in this table.

According to this table, an estate cannot produce more than L12,370 clear of the land tax and the progressive tax, and therefore the dividing such estates will follow as a matter of family interest. An estate of L23,000 a year, divided into five estates of four thousand each and one of three, will be charged only L1,129 which is but five per cent., but if held by one possessor, will be charged L10,630.

Although an enquiry into the origin of those estates be unnecessary, the continuation of them in their present state is another subject. It is a matter of national concern. As hereditary estates, the law has created the evil, and it ought also to provide the remedy. Primogeniture ought to be abolished, not only because it is unnatural and unjust, but because the country suffers by its operation. By cutting off (as before observed) the younger children from their proper portion of inheritance, the public is loaded with the expense of maintaining them; and the freedom of elections violated by the overbearing influence which this unjust monopoly of family property produces. Nor is this all. It occasions a waste of national property. A considerable part of the land of the country is rendered unproductive, by the great extent of parks and chases which this law serves to keep up, and this at a time when the annual production of grain is not equal to the national consumption.[23]- In short, the evils of the aristocratical system are so great and numerous, so inconsistent with every thing that is just, wise, natural, and beneficent, that when they are considered, there ought not to be a doubt that many, who are now classed under that description, will wish to see such a system abolished.

What pleasure can they derive from contemplating the exposed condition, and almost certain beggary of their younger offspring? Every aristocratical family has an appendage of family beggars hanging round it, which in a few ages, or a few generations, are shook off, and console themselves with telling their tale in almshouses, workhouses, and prisons. This is the natural consequence of aristocracy. The peer and the beggar are often of the same family. One extreme produces the other: to make one rich many must be made poor; neither can the system be supported by other means.

There are two classes of people to whom the laws of England are particularly hostile, and those the most helpless; younger children, and the poor. Of the former I have just spoken; of the latter I shall mention one instance out of the many that might be produced, and with which I shall close this subject.

Several laws are in existence for regulating and limiting work-men's wages. Why not leave them as free to make their own bargains, as the law-makers are to let their farms and houses? Personal labour is all the property they have. Why is that little, and the little freedom they enjoy, to be infringed? But the injustice will appear stronger, if we consider the operation and effect of such laws. When wages are fixed by what is called a law, the legal wages remain stationary, while every thing else is in progression; and as those who make that law still continue to lay on new taxes by other laws, they increase the expense of living by one law, and take away the means by another.

But if these gentlemen law-makers and tax-makers thought it right to limit the poor pittance which personal labour can produce, and on which a whole family is to be supported, they certainly must feel themselves happily indulged in a limitation on their own part, of not less than twelve thousand a-year, and that of property they never acquired (nor probably any of their ancestors), and of which they have made never acquire so ill a use.

Having now finished this subject, I shall bring the several particulars into one view, and then proceed to other matters.

The first eight articles, mentioned earlier, are;

  1. Abolition of two millions poor-rates.
  2. Provision for two hundred and fifty-two thousand poor families, at the rate of four pounds per head for each child under fourteen years of age; which, with the addition of two hundred and fifty thousand pounds, provides also education for one million and thirty thousand children.
  3. Annuity of six pounds (per annum) each for all poor persons, decayed tradesmen, and others (supposed seventy thousand) of the age of fifty years, and until sixty.
  4. Annuity of ten pounds each for life for all poor persons, decayed tradesmen, and others (supposed seventy thousand) of the age of sixty years.
  5. Donation of twenty shillings each for fifty thousand births.
  6. Donation of twenty shillings each for twenty thousand marriages.
  7. Allowance of twenty thousand pounds for the funeral expenses of persons travelling for work, and dying at a distance from their friends.
  8. Employment at all times for the casual poor in the cities of London and Westminster.
  9. Second Enumeration

  10. Abolition of the tax on houses and windows.
  11. Allowance of three shillings per week for life to fifteen thousand disbanded soldiers, and a proportionate allowance to the officers of the disbanded corps.
  12. Increase of pay to the remaining soldiers of L19,500 annually.
  13. The same allowance to the disbanded navy, and the same increase of pay, as to the army.
  14. Abolition of the commutation tax.
  15. Plan of a progressive tax, operating to extirpate the unjust and unnatural law of primogeniture, and the vicious influence of the aristocratical system.*[24]


There yet remains, as already stated, one million of surplus taxes. Some part of this will be required for circumstances that do not immediately present themselves, and such part as shall not be wanted, will admit of a further reduction of taxes equal to that amount.

Among the claims that justice requires to be made, the condition of the inferior revenue-officers will merit attention. It is a reproach to any government to waste such an immensity of revenue in sinecures and nominal and unnecessary places and officers, and not allow even a decent livelihood to those on whom the labour falls. The salary of the inferior officers of the revenue has stood at the petty pittance of less than fifty pounds a year for upwards of one hundred years. It ought to be seventy. About one hundred and twenty thousand pounds applied to this purpose, will put all those salaries in a decent condition.

This was proposed to be done almost twenty years ago, but the treasury-board then in being, startled at it, as it might lead to similar expectations from the army and navy; and the event was, that the King, or somebody for him, applied to parliament to have his own salary raised an hundred thousand pounds a year, which being done, every thing else was laid aside.

With respect to another class of men, the inferior clergy, I forbear to enlarge on their condition; but all partialities and prejudices for, or against, different modes and forms of religion aside, common justice will determine, whether there ought to be an income of twenty or thirty pounds a year to one man, and of ten thousand to another. I speak on this subject with the more freedom, because I am known not to be a Presbyterian; and therefore the cant cry of court sycophants, about church and meeting, kept up to amuse and bewilder the nation, cannot be raised against me.

Ye simple men on both sides the question, do you not see through this courtly craft? If ye can be kept disputing and wrangling about church and meeting, ye just answer the purpose of every courtier, who lives the while on the spoils of the taxes, and laughs at your credulity. Every religion is good that teaches man to be good; and I know of none that instructs him to be bad.

All the before-mentioned calculations suppose only sixteen millions and an half of taxes paid into the exchequer, after the expense of collection and drawbacks at the custom-house and excise-office are deducted; whereas the sum paid into the exchequer is very nearly, if not quite, seventeen millions. The taxes raised in Scotland and Ireland are expended in those countries, and therefore their savings will come out of their own taxes; but if any part be paid into the English exchequer, it might be remitted. This will not make one hundred thousand pounds a year difference.

There now remains only the national debt to be considered. In the year 1789, the interest, exclusive of the tontine, was L9,150,138. How much the capital has been reduced since that time the minister best knows. But after paying the interest, abolishing the tax on houses and windows, the commutation tax, and the poor-rates; and making all the provisions for the poor, for the education of children, the support of the aged, the disbanded part of the army and navy, and increasing the pay of the remainder, there will be a surplus of one million.

The present scheme of paying off the national debt appears to me, speaking as an indifferent person, to be an ill-concerted, if not a fallacious job. The burthen of the national debt consists not in its being so many millions, or so many hundred millions, but in the quantity of taxes collected every year to pay the interest. If this quantity continues the same, the burthen of the national debt is the same to all intents and purposes, be the capital more or less. The only knowledge which the public can have of the reduction of the debt, must be through the reduction of taxes for paying the interest. The debt, therefore, is not reduced one farthing to the public by all the millions that have been paid; and it would require more money now to purchase up the capital, than when the scheme began.

Digressing for a moment at this point, to which I shall return again, I look back to the appointment of Mr. Pitt, as minister.

I was then in America. The war was over; and though resentment had ceased, memory was still alive.

When the news of the coalition arrived, though it was a matter of no concern to I felt it as a man. It had something in it which shocked, by publicly sporting with decency, if not with principle. It was impudence in Lord North; it was a want of firmness in Mr. Fox.

Mr. Pitt was, at that time, what may be called a maiden character in politics. So far from being hackneyed, he appeared not to be initiated into the first mysteries of court intrigue. Everything was in his favour. Resentment against the coalition served as friendship to him, and his ignorance of vice was credited for virtue. With the return of peace, commerce and prosperity would rise of itself; yet even this increase was thrown to his account.

When he came to the helm, the storm was over, and he had nothing to interrupt his course. It required even ingenuity to be wrong, and he succeeded. A little time showed him the same sort of man as his predecessors had been. Instead of profiting by those errors which had accumulated a burthen of taxes unparalleled in the world, he sought, I might almost say, he advertised for enemies, and provoked means to increase taxation. Aiming at something, he knew not what, he ransacked Europe and India for adventures, and abandoning the fair pretensions he began with, he became the knight-errant of modern times.

It is unpleasant to see character throw itself away. It is more so to see one's-self deceived. Mr. Pitt had merited nothing, but he promised much. He gave symptoms of a mind superior to the meanness and corruption of courts. His apparent candour encouraged expectations; and the public confidence, stunned, wearied, and confounded by a chaos of parties, revived and attached itself to him. But mistaking, as he has done, the disgust of the nation against the coalition, for merit in himself, he has rushed into measures which a man less supported would not have presumed to act.

All this seems to show that change of ministers amounts to nothing. One goes out, another comes in, and still the same measures, vices, and extravagance are pursued. It signifies not who is minister. The defect lies in the system. The foundation and the superstructure of the government is bad. Prop it as you please, it continually sinks into court government, and ever will.

I return, as I promised, to the subject of the national debt, that offspring of the Dutch-Anglo revolution, and its handmaid the Hanover succession.

But it is now too late to enquire how it began. Those to whom it is due have advanced the money; and whether it was well or ill spent, or pocketed, is not their crime. It is, however, easy to see, that as the nation proceeds in contemplating the nature and principles of government, and to understand taxes, and make comparisons between those of America, France, and England, it will be next to impossible to keep it in the same torpid state it has hitherto been. Some reform must, from the necessity of the case, soon begin. It is not whether these principles press with little or much force in the present moment. They are out. They are abroad in the world, and no force can stop them. Like a secret told, they are beyond recall; and he must be blind indeed that does not see that a change is already beginning.

Nine millions of dead taxes is a serious thing; and this not only for bad, but in a great measure for foreign government. By putting the power of making war into the hands of the foreigners who came for what they could get, little else was to be expected than what has happened.

Reasons are already advanced in this work, showing that whatever the reforms in the taxes may be, they ought to be made in the current expenses of government, and not in the part applied to the interest of the national debt. By remitting the taxes of the poor, they will be totally relieved, and all discontent will be taken away; and by striking off such of the taxes as are already mentioned, the nation will more than recover the whole expense of the mad American war.

There will then remain only the national debt as a subject of discontent; and in order to remove, or rather to prevent this, it would be good policy in the stockholders themselves to consider it as property, subject like all other property, to bear some portion of the taxes. It would give to it both popularity and security, and as a great part of its present inconvenience is balanced by the capital which it keeps alive, a measure of this kind would so far add to that balance as to silence objections.

This may be done by such gradual means as to accomplish all that is necessary with the greatest ease and convenience.

Instead of taxing the capital, the best method would be to tax the interest by some progressive ratio, and to lessen the public taxes in the same proportion as the interest diminished.

Suppose the interest was taxed one halfpenny in the pound the first year, a penny more the second, and to proceed by a certain ratio to be determined upon, always less than any other tax upon property. Such a tax would be subtracted from the interest at the time of payment, without any expense of collection.

One halfpenny in the pound would lessen the interest and consequently the taxes, twenty thousand pounds. The tax on wagons amounts to this sum, and this tax might be taken off the first year. The second year the tax on female servants, or some other of the like amount might also be taken off, and by proceeding in this manner, always applying the tax raised from the property of the debt toward its extinction, and not carry it to the current services, it would liberate itself.

The stockholders, notwithstanding this tax, would pay less taxes than they do now. What they would save by the extinction of the poor-rates, and the tax on houses and windows, and the commutation tax, would be considerably greater than what this tax, slow, but certain in its operation, amounts to.

It appears to me to be prudence to look out for measures that may apply under any circumstances that may approach. There is, at this moment, a crisis in the affairs of Europe that requires it. Preparation now is wisdom. If taxation be once let loose, it will be difficult to re-instate it; neither would the relief be so effectual, as if it proceeded by some certain and gradual reduction.

The fraud, hypocrisy, and imposition of governments, are now beginning to be too well understood to promise them any long career. The farce of monarchy and aristocracy, in all countries, is following that of chivalry, and Mr. Burke is dressing aristocracy, in all countries, is following that of chivalry, and Mr. Burke is dressing for the funeral. Let it then pass quietly to the tomb of all other follies, and the mourners be comforted.

The time is not very distant when England will laugh at itself for sending to Holland, Hanover, Zell, or Brunswick for men, at the expense of a million a year, who understood neither her laws, her language, nor her interest, and whose capacities would scarcely have fitted them for the office of a parish constable. If government could be trusted to such hands, it must be some easy and simple thing indeed, and materials fit for all the purposes may be found in every town and village in England.

When it shall be said in any country in the world, my poor are happy; neither ignorance nor distress is to be found among them; my jails are empty of prisoners, my streets of beggars; the aged are not in want, the taxes are not oppressive; the rational world is my friend, because I am the friend of its happiness: when these things can be said, then may that country boast its constitution and its government.

Within the space of a few years we have seen two revolutions, those of America and France. In the former, the contest was long, and the conflict severe; in the latter, the nation acted with such a consolidated impulse, that having no foreign enemy to contend with, the revolution was complete in power the moment it appeared. From both those instances it is evident, that the greatest forces that can be brought into the field of revolutions, are reason and common interest. Where these can have the opportunity of acting, opposition dies with fear, or crumbles away by conviction. It is a great standing which they have now universally obtained; and we may hereafter hope to see revolutions, or changes in governments, produced with the same quiet operation by which any measure, determinable by reason and discussion, is accomplished.

When a nation changes its opinion and habits of thinking, it is no longer to be governed as before; but it would not only be wrong, but bad policy, to attempt by force what ought to be accomplished by reason. Rebellion consists in forcibly opposing the general will of a nation, whether by a party or by a government. There ought, therefore, to be in every nation a method of occasionally ascertaining the state of public opinion with respect to government. On this point the old government of France was superior to the present government of England, because, on extraordinary occasions, recourse could be had what was then called the States General. But in England there are no such occasional bodies; and as to those who are now called Representatives, a great part of them are mere machines of the court, placemen, and dependants.

I presume, that though all the people of England pay taxes, not an hundredth part of them are electors, and the members of one of the houses of parliament represent nobody but themselves. There is, therefore, no power but the voluntary will of the people that has a right to act in any matter respecting a general reform; and by the same right that two persons can confer on such a subject, a thousand may. The object, in all such preliminary proceedings, is to find out what the general sense of a nation is, and to be governed by it. If it prefer a bad or defective government to a reform or choose to pay ten times more taxes than there is any occasion for, it has a right so to do; and so long as the majority do not impose conditions on the minority, different from what they impose upon themselves, though there may be much error, there is no injustice. Neither will the error continue long. Reason and discussion will soon bring things right, however wrong they may begin. By such a process no tumult is to be apprehended. The poor, in all countries, are naturally both peaceable and grateful in all reforms in which their interest and happiness is included. It is only by neglecting and rejecting them that they become tumultuous.

The objects that now press on the public attention are, the French revolution, and the prospect of a general revolution in governments. Of all nations in Europe there is none so much interested in the French revolution as England. Enemies for ages, and that at a vast expense, and without any national object, the opportunity now presents itself of amicably closing the scene, and joining their efforts to reform the rest of Europe. By doing this they will not only prevent the further effusion of blood, and increase of taxes, but be in a condition of getting rid of a considerable part of their present burthens, as has been already stated. Long experience however has shown, that reforms of this kind are not those which old governments wish to promote, and therefore it is to nations, and not to such governments, that these matters present themselves.

In the preceding part of this work, I have spoken of an alliance between England, France, and America, for purposes that were to be afterwards mentioned. Though I have no direct authority on the part of America, I have good reason to conclude, that she is disposed to enter into a consideration of such a measure, provided, that the governments with which she might ally, acted as national governments, and not as courts enveloped in intrigue and mystery. That France as a nation, and a national government, would prefer an alliance with England, is a matter of certainty. Nations, like individuals, who have long been enemies, without knowing each other, or knowing why, become the better friends when they discover the errors and impositions under which they had acted.

Admitting, therefore, the probability of such a connection, I will state some matters by which such an alliance, together with that of Holland, might render service, not only to the parties immediately concerned, but to all Europe.

It is, I think, certain, that if the fleets of England, France, and Holland were confederated, they could propose, with effect, a limitation to, and a general dismantling of, all the navies in Europe, to a certain proportion to be agreed upon.

First, That no new ship of war shall be built by any power in Europe, themselves included.

Second, That all the navies now in existence shall be put back, suppose to one-tenth of their present force. This will save to France and England, at least two millions sterling annually to each, and their relative force be in the same proportion as it is now. If men will permit themselves to think, as rational beings ought to think, nothing can appear more ridiculous and absurd, exclusive of all moral reflections, than to be at the expense of building navies, filling them with men, and then hauling them into the ocean, to try which can sink each other fastest. Peace, which costs nothing, is attended with infinitely more advantage, than any victory with all its expense. But this, though it best answers the purpose of nations, does not that of court governments, whose habited policy is pretence for taxation, places, and offices.

It is, I think, also certain, that the above confederated powers, together with that of the United States of America, can propose with effect, to Spain, the independence of South America, and the opening those countries of immense extent and wealth to the general commerce of the world, as North America now is.

With how much more glory, and advantage to itself, does a nation act, when it exerts its powers to rescue the world from bondage, and to create itself friends, than when it employs those powers to increase ruin, desolation, and misery. The horrid scene that is now acting by the English government in the East-Indies, is fit only to be told of Goths and Vandals, who, destitute of principle, robbed and tortured the world they were incapable of enjoying.

The opening of South America would produce an immense field of commerce, and a ready money market for manufactures, which the eastern world does not. The East is already a country full of manufactures, the importation of which is not only an injury to the manufactures of England, but a drain upon its specie. The balance against England by this trade is regularly upwards of half a million annually sent out in the East-India ships in silver; and this is the reason, together with German intrigue, and German subsidies, that there is so little silver in England.

But any war is harvest to such governments, however ruinous it may be to a nation. It serves to keep up deceitful expectations which prevent people from looking into the defects and abuses of government. It is the lo here! and the lo there! that amuses and cheats the multitude.

Never did so great an opportunity offer itself to England, and to all Europe, as is produced by the two Revolutions of America and France. By the former, freedom has a national champion in the western world; and by the latter, in Europe. When another nation shall join France, despotism and bad government will scarcely dare to appear. To use a trite expression, the iron is becoming hot all over Europe. The insulted German and the enslaved Spaniard, the Russ and the Pole, are beginning to think. The present age will hereafter merit to be called the Age of Reason, and the present generation will appear to the future as the Adam of a new world.

When all the governments of Europe shall be established on the representative system, nations will become acquainted, and the animosities and prejudices fomented by the intrigue and artifice of courts, will cease. The oppressed soldier will become a freeman; and the tortured sailor, no longer dragged through the streets like a felon, will pursue his mercantile voyage in safety. It would be better that nations should wi continue the pay of their soldiers during their lives, and give them their discharge and restore them to freedom and their friends, and cease recruiting, than retain such multitudes at the same expense, in a condition useless to society and to themselves. As soldiers have hitherto been treated in most countries, they might be said to be without a friend. Shunned by the citizen on an apprehension of their being enemies to liberty, and too often insulted by those who commanded them, their condition was a double oppression. But where genuine principles of liberty pervade a people, every thing is restored to order; and the soldier civilly treated, returns the civility.

In contemplating revolutions, it is easy to perceive that they may arise from two distinct causes; the one, to avoid or get rid of some great calamity; the other, to obtain some great and positive good; and the two may be distinguished by the names of active and passive revolutions. In those which proceed from the former cause, the temper becomes incensed and soured; and the redress, obtained by danger, is too often sullied by revenge. But in those which proceed from the latter, the heart, rather animated than agitated, enters serenely upon the subject. Reason and discussion, persuasion and conviction, become the weapons in the contest, and it is only when those are attempted to be suppressed that recourse is had to violence. When men unite in agreeing that a thing is good, could it be obtained, such for instance as relief from a burden of taxes and the extinction of corruption, the object is more than half accomplished. What they approve as the end, they will promote in the means.

Will any man say, in the present excess of taxation, falling so heavily on the poor, that a remission of five pounds annually of taxes to one hundred and four thousand poor families is not a good thing? Will he say that a remission of seven pounds annually to one hundred thousand other poor families- of eight pounds annually to another hundred thousand poor families, and of ten pounds annually to fifty thousand poor and widowed families, are not good things? And, to proceed a step further in this climax, will he say that to provide against the misfortunes to which all human life is subject, by securing six pounds annually for all poor, distressed, and reduced persons of the age of fifty and until sixty, and of ten pounds annually after sixty, is not a good thing?

Will he say that an abolition of two millions of poor-rates to the house-keepers, and of the whole of the house and window-light tax and of the commutation tax is not a good thing? Or will he say that to abolish corruption is a bad thing?

If, therefore, the good to be obtained be worthy of a passive, rational, and costless revolution, it would be bad policy to prefer waiting for a calamity that should force a violent one. I have no idea, considering the reforms which are now passing and spreading throughout Europe, that England will permit herself to be the last; and where the occasion and the opportunity quietly offer, it is better than to wait for a turbulent necessity. It may be considered as an honour to the animal faculties of man to obtain redress by courage and danger, but it is far greater honour to the rational faculties to accomplish the same object by reason, accommodation, and general consent. [25]

As reforms, or revolutions, call them which you please, extend themselves among nations, those nations will form connections and conventions, and when a few are thus confederated, the progress will be rapid, till despotism and corrupt government be totally expelled, at least out of two quarters of the world, Europe and America. The Algerine piracy may then be commanded to cease, for it is only by the malicious policy of old governments, against each other, that it exists.

Throughout this work, various and numerous as the subjects are, which I have taken up and investigated, there is only a single paragraph upon religion, viz. "that every religion is good that teaches man to be good."

I have carefully avoided to enlarge upon the subject, because I am inclined to believe that what is called the present ministry, wish to see contentions about religion kept up, to prevent the nation turning its attention to subjects of government. It is as if they were to say, "Look that way, or any way, but this."

But as religion is very improperly made a political machine, and the reality of it is thereby destroyed, I will conclude this work with stating in what light religion appears to me.

If we suppose a large family of children, who, on any particular day, or particular circumstance, made it a custom to present to their parents some token of their affection and gratitude, each of them would make a different offering, and most probably in a different manner. Some would pay their congratulations in themes of verse and prose, by some little devices, as their genius dictated, or according to what they thought would please; and, perhaps, the least of all, not able to do any of those things, would ramble into the garden, or the field, and gather what it thought the prettiest flower it could find, though, perhaps, it might be but a simple weed. The parent would be more gratified by such a variety, than if the whole of them had acted on a concerted plan, and each had made exactly the same offering. This would have the cold appearance of contrivance, or the harsh one of control. But of all unwelcome things, nothing could more afflict the parent than to know, that the whole of them had afterwards gotten together by the ears, boys and girls, fighting, scratching, reviling, and abusing each other about which was the best or the worst present.

Why may we not suppose, that the great Father of all is pleased with variety of devotion; and that the greatest offence we can act, is that by which we seek to torment and render each other miserable? For my own part, I am fully satisfied that what I am now doing, with an endeavour to conciliate mankind, to render their condition happy, to unite nations that have hitherto been enemies, and to extirpate the horrid practice of war, and break the chains of slavery and oppression is acceptable in his sight, and being the best service I can perform, I act it cheerfully.

I do not believe that any two men, on what are called doctrinal points, think alike who think at all. It is only those who have not thought that appear to agree. It is in this case as with what is called the British constitution. It has been taken for granted to be good, and encomiums have supplied the place of proof. But when the nation comes to examine into its principles and the abuses it admits, it will be found to have more defects than I have pointed out in this work and the former.

As to what are called national religions, we may, with as much propriety, talk of national Gods. It is either political craft or the remains of the Pagan system, when every nation had its separate and particular deity. Among all the writers of the English church clergy, who have treated on the general subject of religion, the present Bishop of Llandaff has not been excelled, and it is with much pleasure that I take this opportunity of expressing this token of respect.

I have now gone through the whole of the subject, at least, as far as it appears to me at present. It has been my intention for the five years I have been in Europe, to offer an address to the people of England on the subject of government, if the opportunity presented itself before I returned to America. Mr. Burke has thrown it in my way, and I thank him. On a certain occasion, three years ago, I pressed him to propose a national convention, to be fairly elected, for the purpose of taking the state of the nation into consideration; but I found, that however strongly the parliamentary current was then setting against the party he acted with, their policy was to keep every thing within that field of corruption, and trust to accidents. Long experience had shown that parliaments would follow any change of ministers, and on this they rested their hopes and their expectations.

Formerly, when divisions arose respecting governments, recourse was had to the sword, and a civil war ensued. That savage custom is exploded by the new system, and reference is had to national conventions. Discussion and the general will arbitrates the question, and to this, private opinion yields with a good grace, and order is preserved uninterrupted.

Some gentlemen have affected to call the principles upon which this work and the former part of Rights of Man are founded, "a new-fangled doctrine." The question is not whether those principles are new or old, but whether they are right or wrong. Suppose the former, I will show their effect by a figure easily understood.

It is now towards the middle of February. Were I to take a turn into the country, the trees would present a leafless, wintery appearance. As people are apt to pluck twigs as they walk along, I perhaps might do the same, and by chance might observe, that a single bud on that twig had begun to swell. I should reason very unnaturally, or rather not reason at all, to suppose this was the only bud in England which had this appearance. Instead of deciding thus, I should instantly conclude, that the same appearance was beginning, or about to begin, every where; and though the vegetable sleep will continue longer on some trees and plants than on others, and though some of them may not blossom for two or three years, all will be in leaf in the summer, except those which are rotten. What pace the political summer may keep with the natural, no human foresight can determine. It is, however, not difficult to perceive that the spring is begun.- Thus wishing, as I sincerely do, freedom and happiness to all nations, I close the second part.

THE END

______

NOTES

[10]. In America the increase of commerce is greater in proportion than in England. It is, at this time, at least one half more than at any period prior to the revolution. The greatest number of vessels cleared out of the port of Philadelphia, before the commencement of the war, was between eight and nine hundred. In the year 1788, the number was upwards of twelve hundred. As the State of Pennsylvania is estimated at an eighth part of the United States in population, the whole number of vessels must now be nearly ten thousand.

[11]. When I saw Mr. Pitt's mode of estimating the balance of trade, in one of his parliamentary speeches, he appeared to me to know nothing of the nature and interest of commerce; and no man has more wantonly tortured it than himself. During a period of peace it has been havocked with the calamities of war. Three times has it been thrown into stagnation, and the vessels unmanned by impressing, within less than four years of peace.

[12]. Rev. William Knowle, master of the grammar school of Thetford, in Norfolk.

[13]. Politics and self-interest have been so uniformly connected that the world, from being so often deceived, has a right to be suspicious of public characters, but with regard to myself I am perfectly easy on this head. I did not, at my first setting out in public life, nearly seventeen years ago, turn my thoughts to subjects of government from motives of interest, and my conduct from that moment to this proves the fact. I saw an opportunity in which I thought I could do some good, and I followed exactly what my heart dictated. I neither read books, nor studied other people's opinion. I thought for myself. The case was this:-

During the suspension of the old governments in America, both prior to and at the breaking out of hostilities, I was struck with the order and decorum with which everything was conducted, and impressed with the idea that a little more than what society naturally performed was all the government that was necessary, and that monarchy and aristocracy were frauds and impositions upon mankind. On these principles I published the pamphlet Common Sense. The success it met with was beyond anything since the invention of printing. I gave the copyright to every state in the Union, and the demand ran to not less than one hundred thousand copies. I continued the subject in the same manner, under the title of The Crisis, till the complete establishment of the Revolution.

After the declaration of independence Congress unanimously, and unknown to me, appointed me Secretary in the Foreign Department. This was agreeable to me, because it gave me the opportunity of seeing into the abilities of foreign courts, and their manner of doing business. But a misunderstanding arising between Congress and me, respecting one of their commissioners then in Europe, Mr. Silas Deane, I resigned the office, and declined at the same time the pecuniary offers made by the Ministers of France and Spain, M. Gerald and Don Juan Mirralles.

I had by this time so completely gained the ear and confidence of America, and my own independence was become so visible, as to give me a range in political writing beyond, perhaps, what any man ever possessed in any country, and, what is more extraordinary, I held it undiminished to the end of the war, and enjoy it in the same manner to the present moment. As my object was not myself, I set out with the determination, and happily with the disposition, of not being moved by praise or censure, friendship or calumny, nor of being drawn from my purpose by any personal altercation, and the man who cannot do this is not fit for a public character.

When the war ended I went from Philadelphia to Borden-Town, on the east bank of the Delaware, where I have a small place. Congress was at this time at Prince-Town, fifteen miles distant, and General Washington had taken his headquarters at Rocky Hill, within the neighbourhood of Congress, for the purpose of resigning up his commission (the object for which he accepted it being accomplished), and of retiring to private life. While he was on this business he wrote me the letter which I here subjoin:

"Rocky-Hill, Sept. 10, 1783.

"I have learned since I have been at this place that you are at Borden-Town. Whether for the sake of retirement or economy I know not. Be it for either, for both, or whatever it may, if you will come to this place, and partake with me, I shall be exceedingly happy to see you at it.

"Your presence may remind Congress of your past services to this country, and if it is in my power to impress them, command my best exertions with freedom, as they will be rendered cheerfully by one who entertains a lively sense of the importance of your works, and who, with much pleasure, subscribes himself, Your sincere friend,

G. WASHINGTON."

During the war, in the latter end of the year 1780, I formed to myself a design of coming over to England, and communicated it to General Greene, who was then in Philadelphia on his route to the southward, General Washington being then at too great a distance to communicate with immediately. I was strongly impressed with the idea that if I could get over to England without being known, and only remain in safety till I could get out a publication, that I could open the eyes of the country with respect to the madness and stupidity of its Government. I saw that the parties in Parliament had pitted themselves as far as they could go, and could make no new impressions on each other. General Greene entered fully into my views, but the affair of Arnold and Andre happening just after, he changed his mind, under strong apprehensions for my safety, wrote very pressingly to me from Annapolis, in Maryland, to give up the design, which, with some reluctance, I did. Soon after this I accompanied Colonel Lawrens, son of Mr. Lawrens, who was then in the Tower, to France on business from Congress. We landed at L'Orient, and while I remained there, he being gone forward, a circumstance occurred that renewed my former design. An English packet from Falmouth to New York, with the Government dispatches on board, was brought into L'Orient. That a packet should be taken is no extraordinary thing, but that the dispatches should be taken with it will scarcely be credited, as they are always slung at the cabin window in a bag loaded with cannon-ball, and ready to be sunk at a moment. The fact, however, is as I have stated it, for the dispatches came into my hands, and I read them. The capture, as I was informed, succeeded by the following stratagem:- The captain of the "Madame" privateer, who spoke English, on coming up with the packet, passed himself for the captain of an English frigate, and invited the captain of the packet on board, which, when done, he sent some of his own hands back, and he secured the mail. But be the circumstance of the capture what it may, I speak with certainty as to the Government dispatches. They were sent up to Paris to Count Vergennes, and when Colonel Lawrens and myself returned to America we took the originals to Congress.

By these dispatches I saw into the stupidity of the English Cabinet far more than I otherwise could have done, and I renewed my former design. But Colonel Lawrens was so unwilling to return alone, more especially as, among other matters, we had a charge of upwards of two hundred thousand pounds sterling in money, that I gave in to his wishes, and finally gave up my plan. But I am now certain that if I could have executed it that it would not have been altogether unsuccessful.

[14]. It is difficult to account for the origin of charter and corporation towns, unless we suppose them to have arisen out of, or been connected with, some species of garrison service. The times in which they began justify this idea. The generality of those towns have been garrisons, and the corporations were charged with the care of the gates of the towns, when no military garrison was present. Their refusing or granting admission to strangers, which has produced the custom of giving, selling, and buying freedom, has more of the nature of garrison authority than civil government. Soldiers are free of all corporations throughout the nation, by the same propriety that every soldier is free of every garrison, and no other persons are. He can follow any employment, with the permission of his officers, in any corporation towns throughout the nation.

[15]. See Sir John Sinclair's History of the Revenue. The land-tax in 1646 was L2,473,499.

[16]. Several of the court newspapers have of late made frequent mention of Wat Tyler. That his memory should be traduced by court sycophants and an those who live on the spoil of a public is not to be wondered at. He was, however, the means of checking the rage and injustice of taxation in his time, and the nation owed much to his valour. The history is concisely this:- In the time of Richard II. a poll tax was levied of one shilling per head upon every person in the nation of whatever estate or condition, on poor as well as rich, above the age of fifteen years. If any favour was shown in the law it was to the rich rather than to the poor, as no person could be charged more than twenty shillings for himself, family and servants, though ever so numerous; while all other families, under the number of twenty were charged per head. Poll taxes had always been odious, but this being also oppressive and unjust, it excited as it naturally must, universal detestation among the poor and middle classes. The person known by the name of Wat Tyler, whose proper name was Walter, and a tiler by trade, lived at Deptford. The gatherer of the poll tax, on coming to his house, demanded tax for one of his daughters, whom Tyler declared was under the age of fifteen. The tax-gatherer insisted on satisfying himself, and began an indecent examination of the girl, which, enraging the father, he struck him with a hammer that brought him to the ground, and was the cause of his death. This circumstance served to bring the discontent to an issue. The inhabitants of the neighbourhood espoused the cause of Tyler, who in a few days was joined, according to some histories, by upwards of fifty thousand men, and chosen their chief. With this force he marched to London, to demand an abolition of the tax and a redress of other grievances. The Court, finding itself in a forlorn condition, and, unable to make resistance, agreed, with Richard at its head, to hold a conference with Tyler in Smithfield, making many fair professions, courtier-like, of its dispositions to redress the oppressions. While Richard and Tyler were in conversation on these matters, each being on horseback, Walworth, then Mayor of London, and one of the creatures of the Court, watched an opportunity, and like a cowardly assassin, stabbed Tyler with a dagger, and two or three others falling upon him, he was instantly sacrificed. Tyler appears to have been an intrepid disinterested man with respect to himself. All his proposals made to Richard were on a more just and public ground than those which had been made to John by the Barons, and notwithstanding the sycophancy of historians and men like Mr. Burke, who seek to gloss over a base action of the Court by traducing Tyler, his fame will outlive their falsehood. If the Barons merited a monument to be erected at Runnymede, Tyler merited one in Smithfield.

[17]. I happened to be in England at the celebration of the centenary of the Revolution of 1688. The characters of William and Mary have always appeared to be detestable; the one seeking to destroy his uncle, and the other her father, to get possession of power themselves; yet, as the nation was disposed to think something of that event, I felt hurt at seeing it ascribe the whole reputation of it to a man who had undertaken it as a job and who, besides what he otherwise got, charged six hundred thousand pounds for the expense of the fleet that brought him from Holland. George the First acted the same close-fisted part as William had done, and bought the Duchy of Bremen with the money he got from England, two hundred and fifty thousand pounds over and above his pay as king, and having thus purchased it at the expense of England, added it to his Hanoverian dominions for his own private profit. In fact, every nation that does not govern itself is governed as a job. England has been the prey of jobs ever since the Revolution.

[18]. Charles, like his predecessors and successors, finding that war was the harvest of governments, engaged in a war with the Dutch, the expense of which increased the annual expenditure to L1,800,000 as stated under the date of 1666; but the peace establishment was but L1,200,000.

[19]. Poor-rates began about the time of Henry VIII., when the taxes began to increase, and they have increased as the taxes increased ever since.

[20]. Reckoning the taxes by families, five to a family, each family pays on an average L12 7s. 6d. per annum. To this sum are to be added the poor-rates. Though all pay taxes in the articles they consume, all do not pay poor-rates. About two millions are exempted- some as not being house-keepers, others as not being able, and the poor themselves who receive the relief. The average, therefore, of poor-rates on the remaining number, is forty shillings for every family of five persons, which make the whole average amount of taxes and rates L14 17s. 6d. For six persons L17 17s. For seven persons L2O 16s. 6d.

The average of taxes in America, under the new or representative system of government, including the interest of the debt contracted in the war, and taking the population at four millions of souls, which it now amounts to, and it is daily increasing, is five shillings per head, men, women, and children. The difference, therefore, between the two governments is as under:

England America

L s. d. L s. d.

For a family of five persons 14 17 6 1 5 0

For a family of six persons 17 17 0 1 10 0

For a family of seven persons 20 16 6 1 15 0

[21]. Public schools do not answer the general purpose of the poor. They are chiefly in corporation towns from which the country towns and villages are excluded, or, if admitted, the distance occasions a great loss of time. Education, to be useful to the poor, should be on the spot, and the best method, I believe, to accomplish this is to enable the parents to pay the expenses themselves. There are always persons of both sexes to be found in every village, especially when growing into years, capable of such an undertaking. Twenty children at ten shillings each (and that not more than six months each year) would be as much as some livings amount to in the remotest parts of England, and there are often distressed clergymen's widows to whom such an income would be acceptable. Whatever is given on this account to children answers two purposes. To them it is education- to those who educate them it is a livelihood.

[22]. The tax on beer brewed for sale, from which the aristocracy are exempt, is almost one million more than the present commutation tax, being by the returns of 1788, L1,666,152- and, consequently, they ought to take on themselves the amount of the commutation tax, as they are already exempted from one which is almost a million greater.

[23]. See the Reports on the Corn Trade.

[24]. When enquiries are made into the condition of the poor, various degrees of distress will most probably be found, to render a different arrangement preferable to that which is already proposed. Widows with families will be in greater want than where there are husbands living. There is also a difference in the expense of living in different counties: and more so in fuel.

Suppose then fifty thousand extraordinary cases, at

the rate of ten pounds per family per annum L500,000

100,000 families, at L8 per family per annum 800,000

100,000 families, at L7 per family per annum 700,000

104,000 families, at L5 per family per annum 520,000

And instead of ten shillings per head for the education

of other children, to allow fifty shillings per family

for that purpose to fifty thousand families 250,000

----------

L2,770,000

140,000 aged persons as before 1,120,000

----------

L3,890,000

This arrangement amounts to the same sum as stated in this work, Part II, line number 1068, including the L250,000 for education; but it provides (including the aged people) for four hundred and four thousand families, which is almost one third of an the families in England.

[25]. I know it is the opinion of many of the most enlightened characters in France (there always will be those who see further into events than others), not only among the general mass of citizens, but of many of the principal members of the former National Assembly, that the monarchical plan will not continue many years in that country. They have found out, that as wisdom cannot be made hereditary, power ought not; and that, for a man to merit a million sterling a year from a nation, he ought to have a mind capable of comprehending from an atom to a universe, which, if he had, he would be above receiving the pay. But they wished not to appear to lead the nation faster than its own reason and interest dictated. In all the conversations where I have been present upon this subject, the idea always was, that when such a time, from the general opinion of the nation, shall arrive, that the honourable and liberal method would be, to make a handsome present in fee simple to the person, whoever he may be, that shall then be in the monarchical office, and for him to retire to the enjoyment of private life, possessing his share of general rights and privileges, and to be no more accountable to the public for his time and his conduct than any other citizen.


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