Takingthepresentcurrentexpensesatsevenmillionsandanhalf,whichistheleastamounttheyarenowat,therewillremain（afterthesumofonemillionandanhalfbetakenforthenewcurrentexpensesandfourmillionsforthebefore—mentionedservice）thesumoftwomillions;partofwhichtobeappliedasfollows:
　　Thoughfleetsandarmies,byanalliancewithFrance,will,inagreatmeasure,becomeuseless,yetthepersonswhohavedevotedthemselvestothoseservices,andhavetherebyunfittedthemselvesforotherlinesoflife,arenottobesufferersbythemeansthatmakeothershappy。Theyareadifferentdescriptionofmenfromthosewhoformorhangaboutacourt。
　　Apartofthearmywillremain,atleastforsomeyears,andalsoofthenavy,forwhichaprovisionisalreadymadeintheformerpartofthisplanofonemillion,whichisalmosthalfamillionmorethanthepeaceestablishmentofthearmyandnavyintheprodigaltimesofCharlestheSecond。
　　Suppose,then,fifteenthousandsoldierstobedisbanded,andthatanallowancebemadetoeachofthreeshillingsaweekduringlife,clearofalldeductions,tobepaidinthesamemannerastheChelseaCollegepensionersarepaid,andforthemtoreturntotheirtradesandtheirfriends;andalsothatanadditionoffifteenthousandsixpencesperweekbemadetothepayofthesoldierswhoshallremain;theannualexpenseswillbe:
　　TothepayoffifteenthousanddisbandedsoldiersatthreeshillingsperweekL117,000
　　Additionalpaytotheremainingsoldiers19,500
　　Supposethatthepaytotheofficersofthedisbandedcorpsbethesameamountassumallowedtothemen117,000
　　L253,500
　　Topreventbulkyestimations,admitthesamesumtothedisbandednavyastothearmy,andthesameincreaseofpay253,500
　　TotalL507,000
　　Everyyearsomepartofthissumofhalfamillion（Iomittheoddseventhousandpoundsforthepurposeofkeepingtheaccountunembarrassed）willfallin,andthewholeofitintime,asitisonthegroundoflifeannuities,excepttheincreasedpayoftwenty—ninethousandpounds。Asitfallsin,partofthetaxesmaybetakenoff;andas,forinstance,whenthirtythousandpoundsfallin,thedutyonhopsmaybewhollytakenoff;andasotherpartsfallin,thedutiesoncandlesandsoapmaybelessened,tillatlasttheywilltotallycease。Therenowremainsatleastonemillionandahalfofsurplustaxes。
　　Thetaxonhousesandwindowsisoneofthosedirecttaxes,which,likethepoor—rates,isnotconfoundedwithtrade;and,whentakenoff,thereliefwillbeinstantlyfelt。Thistaxfallsheavyonthemiddleclassofpeople。Theamountofthistax,bythereturnsof1788,was:
　　Housesandwindows:
　　Ls。d。
　　Bytheactof1766
　　385,459117
　　Bytheactbe1779
　　130,7391451/2
　　Total516,199
　　601/2
　　Ifthistaxbestruckoff,therewillthenremainaboutonemillionofsurplustaxes;andasitisalwayspropertokeepasuminreserve,forincidentalmatters,itmaybebestnottoextendreductionsfurtherinthefirstinstance,buttoconsiderwhatmaybeaccomplishedbyothermodesofreform。
　　Amongthetaxesmostheavilyfeltisthecommutationtax。Ishallthereforeofferaplanforitsabolition,bysubstitutinganotherinitsplace,whichwilleffectthreeobjectsatonce:1,thatofremovingtheburthentowhereitcanbestbeborne;2,restoringjusticeamongfamiliesbyadistributionofproperty;3,extirpatingtheovergrowninfluencearisingfromtheunnaturallawofprimogeniture,whichisoneoftheprincipalsourcesofcorruptionatelections。Theamountofcommutationtaxbythereturnsof1788,wasL771,657。
　　Whentaxesareproposed,thecountryisamusedbytheplausiblelanguageoftaxingluxuries。Onethingiscalledaluxuryatonetime,andsomethingelseatanother;buttherealluxurydoesnotconsistinthearticle,butinthemeansofprocuringit,andthisisalwayskeptoutofsight。
　　Iknownotwhyanyplantorherbofthefieldshouldbeagreaterluxuryinonecountrythananother;butanovergrownestateineitherisaluxuryatalltimes,and,assuch,istheproperobjectoftaxation。Itis,therefore,righttotakethosekindtax—makinggentlemenupontheirownword,andargueontheprinciplethemselveshavelaiddown,thatoftaxingluxuries。Iftheyortheirchampion,Mr。Burke,who,Ifear,isgrowingoutofdate,likethemaninarmour,canprovethatanestateoftwenty,thirty,orfortythousandpoundsayearisnotaluxury,Iwillgiveuptheargument。
　　Admittingthatanyannualsum,say,forinstance,onethousandpounds,isnecessaryorsufficientforthesupportofafamily,consequentlythesecondthousandisofthenatureofaluxury,thethirdstillmoreso,andbyproceedingon,weshallatlastarriveatasumthatmaynotimproperlybecalledaprohibitableluxury。
　　Itwouldbeimpolitictosetboundstopropertyacquiredbyindustry,andthereforeitisrighttoplacetheprohibitionbeyondtheprobableacquisitiontowhichindustrycanextend;butthereoughttobealimittopropertyortheaccumulationofitbybequest。Itshouldpassinsomeotherline。Therichestineverynationhavepoorrelations,andthoseoftenverynearinconsanguinity。
　　Thefollowingtableofprogressivetaxationisconstructedontheaboveprinciples,andasasubstituteforthecommutationtax。
　　Itwillreachthepointofprohibitionbyaregularoperation,andtherebysupersedethearistocraticallawofprimogeniture。
　　TABLEI
　　AtaxonallestatesoftheclearyearlyvalueofL50,afterdeductingthelandtax,andupToL500
　　0s3dperpoundFromL500
　　toL1,00006
　　Onthesecondthousand09
　　Onthethird"10
　　Onthefourth"16
　　Onthefifth"20
　　Onthesixth"30
　　Ontheseventh"40
　　Ontheeighth"50
　　Ontheninth"
　　6s0dperpoundOnthetenth"70
　　Ontheeleventh"80
　　Onthetwelfth"90
　　Onthethirteenth"100
　　Onthefourteenth"110
　　Onthefifteenth"120
　　Onthesixteenth"130
　　Ontheseventeenth"140
　　Ontheeighteenth"150
　　Onthenineteenth"160
　　Onthetwentieth"170
　　Onthetwenty—first"180
　　Onthetwenty—second"190
　　Onthetwenty—third"200
　　Theforegoingtableshowstheprogressionperpoundoneveryprogressivethousand。Thefollowingtableshowstheamountofthetaxoneverythousandseparately,andinthelastcolumnthetotalamountofalltheseparatesumscollected。
　　TABLEII
　　Anestateof:
　　L50perannumat3dperpoundpaysL012
　　6
　　100""
　　"
　　"15
　　200""
　　"
　　"210
　　300""
　　"
　　"315
　　400""
　　"
　　"50
　　500""
　　"
　　"75
　　AfterL500,thetaxof6d。perpoundtakesplaceonthesecondL500;
　　consequentlyanestateofL1,000perannumpaysL2l,15s。,andsoon。
　　Forthe1stL500at0s3dperpoundL75s2nd"06
　　1410L2115s2nd1000at09
　　3711595
　　3rd"10
　　5001095
　　4th1000at1s6dperpoundL750sL184
　　5s5th"20
　　10002845
　　6th"30
　　15004345
　　7th"40
　　20006345
　　8th"50
　　25008805
　　9th"60
　　300011005
　　10th"
　　70
　　350015305
　　11th"
　　80
　　400019305
　　12th"
　　90
　　450023805
　　13th"
　　100
　　500028805
　　14th"
　　110
　　550034305
　　15th"
　　120
　　600040305
　　16th"
　　130
　　650046805
　　17th"
　　140
　　700053805
　　18th"
　　150
　　750061305
　　19th"
　　160
　　800069305
　　20th"
　　170
　　850077805
　　21st"
　　180
　　900086805
　　22nd1000at19s0dperpoundL9500sL9630
　　5s23rd"
　　200
　　10000106305
　　Atthetwenty—thirdthousandthetaxbecomes20s。inthepound,andconsequentlyeverythousandbeyondthatsumcanproducenoprofitbutbydividingtheestate。Yetformidableasthistaxappears,itwillnot,Ibelieve,producesomuchasthecommutationtax;shoulditproducemore,itoughttobeloweredtothatamountuponestatesundertwoorthreethousandayear。
　　Onsmallandmiddlingestatesitislighter（asitisintendedtobe）
　　thanthecommutationtax。Itisnottillaftersevenoreightthousandayearthatitbeginstobeheavy。Theobjectisnotsomuchtheproduceofthetaxasthejusticeofthemeasure。Thearistocracyhasscreeneditselftoomuch,andthisservestorestoreapartofthelostequilibrium。
　　Asaninstanceofitsscreeningitself,itisonlynecessarytolookbacktothefirstestablishmentoftheexciselaws,atwhatiscalledtheRestoration,orthecomingofCharlestheSecond。Thearistocraticalinteresttheninpower,commutedthefeudalservicesitselfwasunder,bylayingataxonbeerbrewedforsale;
　　thatis,theycompoundedwithCharlesforanexemptionfromthoseservicesforthemselvesandtheirheirs,byataxtobepaidbyotherpeople。Thearistocracydonotpurchasebeerbrewedforsale,butbrewtheirownbeerfreeoftheduty,andifanycommutationatthattimewerenecessary,itoughttohavebeenattheexpenseofthoseforwhomtheexemptionsfromthoseserviceswereintended;*[37]insteadofwhich,itwasthrownonanentirelydifferentclassofmen。
　　Butthechiefobjectofthisprogressivetax（besidesthejusticeofrenderingtaxesmoreequalthantheyare）is,asalreadystated,toextirpatetheovergrowninfluencearisingfromtheunnaturallawofprimogeniture,andwhichisoneoftheprincipalsourcesofcorruptionatelections。
　　Itwouldbeattendedwithnogoodconsequencestoenquirehowsuchvastestatesasthirty,forty,orfiftythousandayearcouldcommence,andthatatatimewhencommerceandmanufactureswerenotinastatetoadmitofsuchacquisitions。Letitbesufficienttoremedytheevilbyputtingtheminaconditionofdescendingagaintothecommunitybythequietmeansofapportioningthemamongalltheheirsandheiressesofthosefamilies。
　　Thiswillbethemorenecessary,becausehithertothearistocracyhavequarteredtheiryoungerchildrenandconnectionsuponthepublicinuselessposts,placesandoffices,whichwhenabolishedwillleavethemdestitute,unlessthelawofprimogeniturebealsoabolishedorsuperseded。
　　Aprogressivetaxwill,inagreatmeasure,effectthisobject,andthatasamatterofinteresttothepartiesmostimmediatelyconcerned,aswillbeseenbythefollowingtable;whichshowsthenetproduceuponeveryestate,aftersubtractingthetax。Bythisitwillappearthatafteranestateexceedsthirteenorfourteenthousandayear,theremainderproducesbutlittleprofittotheholder,andconsequently,Willpasseithertotheyoungerchildren,ortootherkindred。
　　TABLEIII
　　Showingthenetproduceofeveryestatefromonethousandtotwenty—threethousandpoundsayearNoofthousandTotaltaxperannumsubtractedNetproduceL1000
　　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
　　23,00010,630
　　12,370
　　N。B。Theoddshillingsaredroppedinthistable。
　　Accordingtothistable,anestatecannotproducemorethanL12,370
　　clearofthelandtaxandtheprogressivetax,andthereforethedividingsuchestateswillfollowasamatteroffamilyinterest。AnestateofL23,000ayear,dividedintofiveestatesoffourthousandeachandoneofthree,willbechargedonlyL1,129whichisbutfivepercent。,butifheldbyonepossessor,willbechargedL10,630。
　　Althoughanenquiryintotheoriginofthoseestatesbeunnecessary,thecontinuationofthemintheirpresentstateisanothersubject。Itisamatterofnationalconcern。Ashereditaryestates,thelawhascreatedtheevil,anditoughtalsotoprovidetheremedy。Primogenitureoughttobeabolished,notonlybecauseitisunnaturalandunjust,butbecausethecountrysuffersbyitsoperation。Bycuttingoff（asbeforeobserved）theyoungerchildrenfromtheirproperportionofinheritance,thepublicisloadedwiththeexpenseofmaintainingthem;andthefreedomofelectionsviolatedbytheoverbearinginfluencewhichthisunjustmonopolyoffamilypropertyproduces。Noristhisall。Itoccasionsawasteofnationalproperty。Aconsiderablepartofthelandofthecountryisrenderedunproductive,bythegreatextentofparksandchaseswhichthislawservestokeepup,andthisatatimewhentheannualproductionofgrainisnotequaltothenationalconsumption。*[38]—Inshort,theevilsofthearistocraticalsystemaresogreatandnumerous,soinconsistentwitheverythingthatisjust,wise,natural,andbeneficent,thatwhentheyareconsidered,thereoughtnottobeadoubtthatmany,whoarenowclassedunderthatdescription,willwishtoseesuchasystemabolished。
　　Whatpleasurecantheyderivefromcontemplatingtheexposedcondition,andalmostcertainbeggaryoftheiryoungeroffspring？Everyaristocraticalfamilyhasanappendageoffamilybeggarshangingroundit,whichinafewages,orafewgenerations,areshookoff,andconsolethemselveswithtellingtheirtaleinalmshouses,workhouses,andprisons。Thisisthenaturalconsequenceofaristocracy。Thepeerandthebeggarareoftenofthesamefamily。Oneextremeproducestheother:tomakeonerichmanymustbemadepoor;neithercanthesystembesupportedbyothermeans。
　　TherearetwoclassesofpeopletowhomthelawsofEnglandareparticularlyhostile,andthosethemosthelpless;youngerchildren,andthepoor。OftheformerIhavejustspoken;ofthelatterIshallmentiononeinstanceoutofthemanythatmightbeproduced,andwithwhichIshallclosethissubject。
　　Severallawsareinexistenceforregulatingandlimitingwork—men'swages。Whynotleavethemasfreetomaketheirownbargains,asthelaw—makersaretolettheirfarmsandhouses？Personallabourisallthepropertytheyhave。Whyisthatlittle,andthelittlefreedomtheyenjoy,tobeinfringed？Buttheinjusticewillappearstronger,ifweconsidertheoperationandeffectofsuchlaws。Whenwagesarefixedbywhatiscalledalaw,thelegalwagesremainstationary,whileeverythingelseisinprogression;andasthosewhomakethatlawstillcontinuetolayonnewtaxesbyotherlaws,theyincreasetheexpenseoflivingbyonelaw,andtakeawaythemeansbyanother。
　　Butifthesegentlemenlaw—makersandtax—makersthoughtitrighttolimitthepoorpittancewhichpersonallabourcanproduce,andonwhichawholefamilyistobesupported,theycertainlymustfeelthemselveshappilyindulgedinalimitationontheirownpart,ofnotlessthantwelvethousanda—year,andthatofpropertytheyneveracquired（norprobablyanyoftheirancestors）,andofwhichtheyhavemadeneveracquiresoillause。
　　Havingnowfinishedthissubject,Ishallbringtheseveralparticularsintooneview,andthenproceedtoothermatters。
　　Thefirsteightarticles,mentionedearlier,are;
　　1。Abolitionoftwomillionspoor—rates。
　　2。Provisionfortwohundredandfifty—twothousandpoorfamilies,attherateoffourpoundsperheadforeachchildunderfourteenyearsofage;which,withtheadditionoftwohundredandfiftythousandpounds,providesalsoeducationforonemillionandthirtythousandchildren。
　　3。Annuityofsixpounds（perannum）eachforallpoorpersons,decayedtradesmen,andothers（supposedseventythousand）oftheageoffiftyyears,anduntilsixty。
　　4。Annuityoftenpoundseachforlifeforallpoorpersons,decayedtradesmen,andothers（supposedseventythousand）oftheageofsixtyyears。
　　5。Donationoftwentyshillingseachforfiftythousandbirths。