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nothing at all. Mr. WESTERN, who wrote pamphlets, I believe, as well as made speeches, must by this time, begin to discover, that it was not, as he thought, for the farmers, that, in reality, he was pleading; but, for the Placemen, the Army, the Navy, and the Fundholders. The Landlord, and his Tenant will be pressed hard this year, and some of them next year; but, theirs are commodities that very soon find their proper level, and that nothing can wholly sweep away. If wheat were to fall to 5s. a bushel, which is not improbable, Mr. WESTERN and his tenants, instead of 15s. in taxes would pay 5s. His 3,000l. a year would soon be as good to him as his 9,000l. are now, or have been for years past. His Propertytax would be 300l. a year instead of 9001. a year. All his expenses would bear the same proportion. He would have a coachman for 77. a year instead of 211. His coach-horses would cost him 201. each, instead of 601. I am aware that his style of living would be less showy: but, so would that of everybody else; and he would still keep his proper place and suitable state in society. Men are always more eager about gaining than they are about keeping; and this is the true cause of the errors of the Landowners last year.

If, therefore, the Landowners be wise, they will, this time, be silent. Notwithstanding my jeer, at the close of my fast letter, their estates will not, if they be not egregious fools, "slip through their fingers." They have only to stand, and let the thing take its course. They cannot be made to pay direct taxes beyond their incomes, another year. One year will not ruin them, though it may many of their tenants. If they contribute largely towards the indirect taxes, it is their own fault. That is no concern of anybody. That is the fault of no Minister. Let them do as their forefathers did: drink strong beer and eat beef at breakfast, and banish wine from their tables, and they will find that no Minister can reduce them to ruin.

Even the farmers will be ruined, those that are ruined, by their own folly. They will not curtail their expenses sufficiently. Sugar, tea, coffee, wine, spirits, are now numbered amongst their wants. If a rich farmer had resolution enough to bring his style of living down, at once, to the proportion of wheat at 5s. a bushel, he would be as well off as he was four years ago. He would live a less showy life. He would have no sofas, carpets, and parlour bells; his wife and daughters would wear no silk shoes, and would certainly use neither paint nor perfumes. The Noveltrade, of which they are a main prop, would decline. But, there is the Bible-Society to supply them with matter for reading, and Bibles, are, too, printed upon untaxed paper. However, if wheat continue at 6s. or 7s. a bushel, down the farm houses must come to the old mark. The change will not be a change for the worse; the country will be full as happy as if wheat were again 15s. a bushel; and, the only difficulty will be, where to find the money for the Government people, the Army, the Navy, and the Fundholders; a difficulty with which, as far as I can see, the Landlords and Farmers have nothing at all to do.

The Tradesmen must follow the Landlords and Farmers. They must all come down, if any come down. It will be a less luxurious community; that is all Those that live by furnishing mere luxuries, will turn their hands to other kinds of labour. One wine merchant will suffice for a whole city; nor do I despair of seeing the time, when this article will, in country towns, be dispensed only, as formerly, from the apothecaries' shops.

Ridiculous as you, in America, who drink Madeira wine like water, may think this, I assure you, that to this it must come, unless new and copious issues of paper-money take place. By paper-money we have been raised up, and down we must come, unless sustained by paper-money. It is quite curious to see how the thing works upon us. A little while ago, nobody thought it worth while to look at the copper-money that he took in 'change. Faith! we already begin to count the pennies, and even the half-pennies. They begin to be something of value. This is a fact worth a thousand essays on the National Debt and Sinking Fund. I used, when I breakfasted at an inn, to give the waiter 6d. I now give him 3d. I used to dine on the way from Botley to London; I now make a stout breakfast, at home, last the journey. At the different stages, when people travel in post-chaises, they give the post-chaise driver money, as he receives no wages from his master. To bring these gentlemen down to the present standard of wheat is the most difficult task that I have to perform. Far as you are from me, and though there is the sea between us, I would undertake to convince you of the justice of this much sooner than I would undertake to convince them of it. I generally begin thus: What do you give for the Quartern Loaf, now, my lad ?" Eightpence, Sir."

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Eightpence! why that is not half so much as you used to give." "No: blessed be God, Sir, it is come down."

Here, my good fellow; here is eighteenpence for you."

"Eighteenpence, Sir! why, you always used to give me half-a-crown?" "That's very true, my good fellow; but, you now buy your bread, and

I sell my wheat, for less than half the former price.”

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"I don't know, not I, anything about that."

"But, you told me just now, that the loaf was sold at eight pence, and you blessed God for it; why should you want to extort from me as "much as if the loaf sold at twenty-pence ?"

"Aye! aye! (raising his voice) I don't know anything about that!"

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Well, but let us act justly

"No, I don't know anything about that!"

"But- ""

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"No, no, I don't know anything about that."

By this time I am in his successor's chaise, and away I go, leaving the whole inn-yard in commotion, landlord, landlady, chambermaid, cook, ostler, boot-boy and all, listening to the repetition of the dialogue, and wondering what I could mean.

The grand cure for all this is, however, what really is adopted. People travel in a humbler style. Those who used to go in post-chaises, now cram themselves into a stage-coach; and those who used to go in the stage-coach now go on the stage-coach; while those who used to go on it, now go upon their feet. The consequence of this to the Fundholders and the Government, is, that there is less post-horse duty paid (3d per mile); fewer chaises, post-horses, post-boys, waiters, ostlers (for all of whom a tax is paid) are kept; more inn windows are stopped up; less wine and spirits are drunk upon the road; less sugar, tea, coffee, and salt, candles and soap are used at inns; and, in this way the revenue will soon begin to experience a great diminution.

I should now conclude with an apology for the length of this letter;

but, I could not, in a shorter space, give you the information, which I wished you to possess, and which I am sure you will receive from no other quarter. Our newspapers are dumb as to useful truth; and, besides, the ignorance of the greater part of their editors is equal to their venality. In the Edinburgh Review, the authors of which being yet out of place, or, at least, the greater part of them, you may, perhaps, read something about the "distresses of agriculture," accompanied with unintelligible observations about" capital" and exchanges," in the style of their countryman, Adam Smith, whose darkness has given him the reputation of being deep, and from whom the greater part of our professed economists have learned to talk glibly about what they do not understand; but, from the Edinburgh Review (and I beg you to bear in mind what I say,) you will receive nothing that will enable you to form any notion of the real situation of this country.

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Wм. COBBETT.

P. S. Since writing the above, that is, this 12th of December, 1815, I have received, from DEAL (a town near the mouth of the Thames) a letter from MITCHELL, Editor of the " National Advocate," at New York. This letter informs me, that Mr. Mitchell has sent me a parcel of American Newspapers, in a way not subject to postage. But, by the very same post, comes a letter from London, informing me that a parcel of American Newspapers, postage nine pounds sixteen shillings, has been tendered by the Post-office people for me in London, and that it has been, of course, sent back, not paid for to the Post-Office! This is the second time, of late, that I have been served in a similar manner. The history of the matter, I suppose, is this: the ship was bound to London; but, off Deal, a post-office boat boards her, and takes out of her all letters, and all parcels not regularly shipped as goods; and so, up comes the parcel of newspapers, sent by Mr. MITCHELL, and is weighed and charged to me as an enormous great letter; a Mammoth-Letter! This is, I must suppose, all perfectly lawful and fair; but, it does not suit my taste; and I will find the means of doing without it, and that, too, in a very short time. It is curious, however, that the COURIER and the TIMES have NEW YORK papers by this conveyance! What liberal people their proprietors must be to pay such sums in postage! Now, does not the American reader perceive the necessity of the PLAN, which I notified in my last Register? Does he not perceive, that, to keep up a regular and speedy communication with America, I am compelled to resort to some such plan?-As long as the two countries are at peace I will have such communication. I defy all the world to prevent me.

I am very much obliged to Mr. MITCHELL for his present; but, I shall It is curious to never set eyes on it. Whom it will fall to I cannot tell. see how admirably we are guarded. This package could not come nearer I once had a than DEAL without being arrested in its progress to me. barrel of apples that was longer in getting from London-Bridge Customhouse to Pall-Mall, than it was in coming from Philadelphia to London. The apples, like the package, did arrive, at last; but, the former were rotten, and the latter became forbidden fruit by being loaded with Fortyfive Dollars of Postage. Talk of the Wall of China! It must be a fool "Oh! 'tis a nice of a thing compared to the fence that surrounds us. little, tight little island!”

TO THE

CHANCELLOR OF THE EXCHEQUER.

(Political Register, December, 1815.)

SIR,

LETTER VII.

On the Proposed Reduction of the Property-Tax.

Botley, Dec. 13, 1815.

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I am afraid that you will think that I am troublesome; but, really, the thing seems to press so fast upon us, that once a week is not sufficiently often for me to address you. Your letter to 'Mr. CHARLES TAYLOR, M.P." has just reached me in the Morning Chronicle. The whole article, in which paper, is as follows:

"THE INCOME-TAX.-The following document relating to the subject of the "Income-Tax may afford our readers some satisfactory information. Charles "Taylor, Esq. M.P. of Hollycomb, near Liphook, let a farm from Michaelmas, "1814, and in April following, the tenant being insolvent, he was obliged to take "back his farm without any rent, and in so bad a state that the produce to Mi"chaelmas, 1815, would not pay the labour, rates, and taxes, yet both landlord and "tenant's taxes were demanded of him for the rent it was assessed at. The ques"tion naturally asked of the Government was-Will the demand be enforced in "the Court of Exchequer?-To this case, which is likely to prove not an uncommon one, the following reply was made by the Chancellor of the Exche

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"Downing-street, Nov. 27, 1815. "SIR,-Having received from various quarters representations respecting the Property-tax chargeable on land, in cases where a reduction has taken place in "the rent, I have delayed replying to the letter which I had the honour of re"ceiving from you, on the 11th ultimo, until the subject had undergone a full "consideration. I have now the satisfaction of informing you, that instructions "have been lately given to the Board of Taxes, which, it is hoped, will be found "effectual for removing any reasonable ground of complaint upon this point. I have the honour to remain, Sir, your very obedient servant, "N. VANSITTART."

"Chas. Taylor, Esq. M. P."

How pat I hit Mr. Taylor's case, Sir, in my letter to you, at page 419! How can the regulation, which you allude to, if it had been truly described, apply to Mr. Taylor's case? Mr. Taylor has not lowered his rent; for he has received none at all? Whence, then, your "satisfaction" at being able to announce this measure to Mr. Taylor? I asked the question: "Is the landlord who has received no "rent or whose farm has been quitted for want of means in the tenant, to pay the full tax for both?" This was my question. And how have you answered it? There has been no reduction in Mr. Taylor's rent. What does he tell you? Why, that his tenant could not pay his rent to

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March; that his farm has fallen into his own hands, and that the produce 66 and YET to Michaelmas would not pay the labour, rates, and taxes, (mark the consequence) both landlord's and tenant's tax were demanded of him for the rent it was assessed at." To be sure it would be very hard for Mr. Taylor to pay this tax; but is it not equally hard for the man, who, like me, tills his own land, to pay both landlord's and tenant's tax, when I am precisely, in common with my neighbours, in Mr. Taylor's situation? He took to his farm with all the crops in the ground in April. He has found, that the produce has not paid labour, rates, and taxes; and can I not safely swear, that the produce of my farms have not paid labour, rates, and taxes? Yes, and so can all my neighbours, though as industrious and as skilful farmers as any in all England, and occupying, generally, as good land. We have been existing upon our loose fat," for two years past; but we cannot exist in this way for ever.

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Now, Sir, I beg you not to take it into your head, that I am arguing for myself. You, who are a brother author and political prophet, must know very well that nothing is to be put in competition with our fondness for the success of our writings and our prophecies. I am much more anxious about these than about the produce of my land. If I can find yours on any old bulk, or in the warehouse of any trunkmaker, I will one of these days bring them out. In the meanwhile I wish you to endeavour to enforce the rigid collection of the Property-tax, and I would keep silence, above all things, were it not for the sake of securing the reputation of a prophet, in foretelling that you will not succeed.

Amidst the unparalleled gloom of the country, a gleam of sunshine comes forth in the account of the killing of the brave Marshal Ney. But, the knock at the door, while the happy family is enjoying the recital, awakens apprehensions of the approach of the tax-gatherer; the smile of happiness vanishes; the exhilarating feeling, inspired by the state of France, quits the heart, and back comes the gloom with additional darkness. The Times newspaper, like Satan peeping with eye. askance into the Garden of Eden, endeavours to cheer us up with an account of the financial embarrassments of the American Government, embarrassments, which, if they produced a bankruptcy of that Government, would not be felt for a week. The vitals of America are not yet affected. The debt of the Americans arose out of ours. We resorted to such means, and they, to defend themselves, resorted to such means too. But, compared to ours, their Debt is nothing.

Now, Sir, where is all the outcry of the opposers of the Corn Bill at Where are the expectations of my Gosport, Southampton and London? worthy neighbour, Mr. Grant, who exulted in the prospect of cheap meat as well as cheap corn? And, the worthy Mayor of Southampton and Mr. Waithman and Mr. Birch, who saw so much happiness approaching them in "peace and plenty." I told them at the time, that it was the Fundholder more than the Landlord and Farmer that ought to apply for a bill to keep up prices. I told them that such a bill was a bill to protect the taxes, and not the farmer; and therefore, though upon directly opposite grounds, I opposed the Corn Bill with all my might.

Within this year and a half, I have twenty times asserted, that the Property-tax could not be collected, unless the prices rose to their old mark. This prophecy has been accomplished already. It cannot be collected; a part is expressly announced to have been given up. But it is next April, or May, that we must wait for to see what is to take place.

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