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INTRODUCTION.
The SpectatorALL taxation is an evil. Moralists may talk of duties on con- sumption acting as a sumptuary law, and diminishing the luxuries (of the poor): Economists may tell us that...
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PRACTICAL EXPOSITION OF THE PRINCIPLES OF TAXATION.
The SpectatorTHE following qualities form the beau ideal of a tax. It should be equal in its pressure, cheaply collected, and convenient in the man- lier and times of payment. It ought not...
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GENERAL ACCOUNT OF THE SOURCES OF THE PUBLIC REVENUE.
The SpectatorTHE Ordinary Revenue of the United Kingdom is derived from- 1. Customs, or duties upon commodities imported, exported, or carried coastwise. 2. Excise or duties upon Home...
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TABLE SHOWING THE AMOUNT OF DUTY RECEIVED ON EACH ARTICLE
The SpectatorSUBJECT TO TAXATION, FROM ENGLAND, SCOTLAND, AND IRELAND, RESPECTIVELY. ettltatri. Duties on Commodities Imported. Acid, Boracic Alkanet Root Almonds Aloes Angelica Annette...
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ACCOUNT OF CHANGES IN THE COMMERCIAL POLICY OF
The SpectatorENGLAND. acriprotitii 4 7 :)Harni. THE policy of this, like that of almost every other country, was for- merly protective and intermeddling to the last degree. To .•::iourage...
FINANCIAL AND COMMERCIAL RELATIONS OF OUR PROTECTIVE SYSTEM.
The SpectatorTHE following Tables exhibit the effects of the Protective System in a financial point of view ; the different items being classed wider the leading heads of Important or...
PROTECTIVE SYSTEM.
The SpectatorTHIS system may have an injurious effect on the public interest in a variety of ways. By a prghibitive scale of duties, it may diminish the revenue, and compel the imposition of...
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THE COST OF TIIE PROTECTIVE SYSTEM.
The SpectatorWE have hitherto looked at Protection in its financial and commercial bearings. Let us endeavour to estimate its cost to the public, by the manner in which it artificially...
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THE COST OF COLLECTING THE REVENUE.
The Spectator"TrIE cost of Collecting the Revenue is " so closely interwoven with Taxation-the retrenchments must depend so entirely on the modifi- cation of some duties, oh the abolition of...
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ANALYSIS OF EXISTING TAXATION.
The SpectatorTHE CUSTOMS. CUSTOM-DUTIES seem coextensive with society. They are levied wherever there is a governor. The presents which the pettiest African chieftain exacts from a...
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THE EXCISE.
The SpectatorTHE Excise, in the words of JOHNSON, is "a hateful tax levied on commodities" manufactured in the country. It is vexatious, as sub- jecting the dealers in the particular article...
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THE STAMPS.
The SpectatorSTAMPS are of comparatively modern date. When the Dutch were re doted to great pecuniary straits in their contest for independence against Spain, they offered a reward to him...
MINOR ARTICLES, UNIMPORTANT IN POINT OF HEIRSDE.
The SpectatorStarch £75,504 34d. per lb. Stone Bowies 3,054 5s. per ewt. not exceeding two quarts measure. Sweets and Mead 2,350 6d. per gallon. Vinegar 19,313 2d. per gallon. These items...
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THE "TAXES."
The SpectatorTHESE are divided into the Land and the Assessed Taxes. The total amount they yield to the revenue is in round numbers, five millions and a quarter. Of this sum, nearly three...
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THE POST-OFFICE.
The SpectatorTHIS office was first established on its present footing by CROMWELL. The mails were originally conveyed by carts or on horseback ; which. mode continued till 1784. As at that...
THE CROWN LANDS.
The SpectatorTHE property under the management of the Woods, Forests, and Land Revenues, may be divided into three classes,-1. Estates which yield a rental, like the property of private...
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PRESSURE OF TAXATION UPON THE DIFFERENT CLASSES OF SOCIETY.
The SpectatorTN investigating this subject, the total exemption of the Aristocracy from arty peculiar burden, is the first point which strikes attention. Taxes exist affecting particular...
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COMMUTATION OF TAXES.
The SpectatorTHE DIFFICULTY OF IMPOSING NEW TAXES. To discover new taxes, which shall be theoretically proper, is not very difficult. The difficulty lies in their practical imposition. For...
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POSTSCRIPT.
The SpectatorSINCE the publication of the first edition of this treatise, the divi- sion on Mr. ROBINSON'S motion for a Commutation of Taxes, and some other unequivocal symptoms of public...
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THE REFORMED BUDGET.
The SpectatorWE approach the end of our task. The facts are before the reader; the examination is concluded ; nothing remains but the sum- ming up. Those who have followed us through this...