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"mail, so that nothing in this excep. "tion contained shall extend to per"mit the delivery of any letters or "other things connected with such run"ning of the said mail.”

EXTRACT
FROM

Facts (founded upon Parliamentary Returns), illustrative of the great inequality of the Taxes on Houses and Windows, showing how unjustly and oppressively they bear upon the middle and industrions clusses. Dunn and Son, Fleet-street.

The

The exemption-clause, then, allows of men and maid servants doing the ne; cessary domestic and other daily work. We may buy milk on the Sunday before nine in the morning and after four in THE total amount of the house rental the afternoon. We may buy drugs. of England and Wales is 11,154,1098., Bakers may set their sponge, or super- of which London, Middlesex, and Westintend the selling and buying and deli-minster contribute 5,143,340/. vering of baked meat; and, in inns and amount of the assessment for the metrocoffee-houses and cook-shops meat and politan districts is most strikingly re drink may be sold to those who are tra-markable, but surprise vanishes upon a vellers, to those who have lodged and slept on the premises during the preceding night, to those who are attending meetings of religious worship, and to these latter horses and carriages may be let; medical men may attend the sick, and persons may put this act in force, on a Sunday; stage coaches and omnibuses, carrying passengers for hire, if going only ten miles out of London,may go on Sunday if they start before nine in the morning; and they may come back again into London, if they leave the place that they start from after seven in the evening; the mail coaches may trade on the Sunday, but they may not (as they now do when ten miles from London) deliver letters, nor may they, according to this bill carry passengers on a Sunday, except as under article 7 above, which would, of course, prevent their carrying them at all on Sundays, for the mail could not put up on the road for any time. I have numbered my paragraphs above merely for the sake of reference; but the numbers are not those of the clauses in the bill, I mention this, because persons in referring to the bill might think to find the clauses numbered as I have numbered the ragraphs above, which is not the case.

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careful investigation, and is succeeded by indignation at the unfair and unequal manner in which house property has been rated for the purposes of taxation. In London and the populous suburbs, the dwellings of many thousands of hard-working industrious men, men of very trifling property, whose houses solely acquire a high value from being in thoroughfares, valuable for the purposes of trade, and for trade only, are rated, to the inhabited house duty, considerably higher than the dwellings of noblemen of princely fortunes, residing in the different counties in England, whose houses are, comparatively speaking, palaces. Here is an act of Parliament, the provisions of which are forcibly plain, directing "that in all cases the "real annual value shall be taken for the "purpose of assessment," notoriously evaded and shamefully avoided: a rate upon the full value, or 7-8ths of the value, is acted upon generally where the middle and industrious classes are concerned; but in other cases, two-thirds of the real value, one-half of the value, one quarter, and an eighth, have been taken in defiance of all law and justice. It is obvious that the principal part of the inhabited house duty has been thrown upon industry, and that the pow erful and wealthy classes have contrived to escape without paying a quarter of their due proportion. Even in London, how many of the occupants of houses in the fashionable streets and squares pay upon the rental paid, which is of course the real annual value, and

as such can alone be suffered to be taken for the purposes of assessment? The law can admit of no collusion, subterfuge, or evasion; houses let at 20, 30, 40, and 50 pounds per annum pay upon the full rental, or nearly so; and that being the case, why should not all?

proportion, according to their respective means, towards the maintenance and support of the institutions and establishments which shield and protect them in. the enjoyment of their property. Under the existing mode no sort of proportion exists between property and taxation; This is a subject which comes home a peer with 30,000l. per ann. in freto every fire-side, and one which will quent instances, paying 'no more in amply repay a careful and searching house duty annually, possibly less, than examination: it opens our eyes to a sys- a person whose whole property put totem long suspected to be in existence; gether would not amount to 3,000l. the startling fact is plainly apparent, The total repeal of the assessed taxes, that in direct taxation the wealthy and the imposition of a fairly levied orders have not contributed one-fourth and equally divided tax upon property, of their due share. It is sufficiently which would take from all in proporobvious where the burden of taxation tion to their means, will be more equithas lain with fearful and overpowering able, and beyond all comparison, divide weight; pressing heavily on the springs the burden of taxation more equally. of industry; devouring the hard earnings Such a measure would give general of toiling men, who may be truly de- satisfaction, and be productive of infiscribed, in the language of Burns, asnite good, by sweeping away the various "the neglected many, whose nerves, checks and clogs, which, under the "whose sinews, and whose days are system of the assessed taxes, prevent "sold to the minions of fortune." employment and cripples industry. It must appear somewhat singular to The inconsistencies and inequalities the uninitiated to find the highest pay-in the house duty, its total inadequacy ers to the dwelling house duty,* not the and inefficiency as a financial measure owners of extensive, magnificent, and to equalize the weight of the taxation splendid mansions, with ample means of the state, are plain and practical and princely incomes; but retail shop-grievances, clearly seen, and sensibly keepers-the occupants of shops and felt as such by the most deserving warehouses! We well know that the classes, who have for a long period suplaw literally enforced would, by this ported patiently, with praiseworthy fortime, have laid one half of the country titude and forbearance, the unjustifiable mansions of the nobility in ruins; the and oppressive burden shifted upon omission of the literal meaning and in-them; it is now reasonable they should tent of the act throws a most undue be relieved by an alteration which would weight and proportion of taxation upon at once come home to their immediate "Hinc illa lachrymæ. industry. wants and interests. The state has unIf we insure a ship from the perils of deniably a most just and undoubted the sea, or our houses from damage by claim upon all for the protection given, fire; or if we insure our lives as a pro-and from all the legislature must take vision, in case of death, for the benefit in proportion to their means-in proof surviving relatives, we pay insurance for protection in proportion to the amount insured; and by the same rule of reason and common sense, if an individual has an income derived from property amounting to 1004. per annum, or 1,000l., 10,000l., or 50,000, they should each pay a fair, just, and equal

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The great majority by comparison is of course alluded to, and not a few individual

cases.

portion to the amount of their stake in the nation,-guided by the value of their property, not by the fallacious and misleading proof of property, the payment of a heavy rental for a shop or warehouse, or the scarcely less fallacions test, the rent of the dwellings occupied by the middle classes generally. What criterion of property is there in renting large premises for a school, or a highly rented shop or warehouse? a proof of

industry, talent and exertion truly, but Cople House-Earl of Ludlow t
not of property. The weight is laid Melchburn Park-Lord St. John
just precisely where it ought not to be-
upon industry, exertion, skill, and
labour; upon qualities which a wise
and good government should ever be-
stow fostering and anxious care and pro-
tection, not depress by tyrannical and
over-reaching measures of finance; the
house duty in point of injustice is with-
out a parallel-in a nation too boasting
British justice, liberality, and gene-
rosity!

Oakley House-Marquis of Tavistock
Bletsoe Park-Lord St. John
Ampthill Park-Lord Holland
Wrest House-Countess De Grey

BEDFORD.*

We find in the county of Bedford (according to the oath of the assessor, or surveyor, sworn to act faithfully and honestly, without favour or affection, and under 48th Geo. III,, cap. 55, by

which the commissioners of taxes are authorised to increase the assessments in all cases to the actual rent paid, or, if not let, but occupied by the owners, to the real annual value at which the premises might be let; the commissioners, surveyors, &c. being bound to follow the instructions of the Lords of the Treasury :)

Each paying inhabited house duty annually. 7 houses rated at 50%..... £7 18

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The principal dwellings in this county

consist of

Battlesden Park-Sir G. P. Turner
Woburn Abbey-Duke of Bedford
A princely, extensive, and magnificent seat,
the stables constituting the wings of an ele-
gant building, the centre formed by a riding-
house and tennis-court, connecting a colon-
nade (a quarter of a mile long) with the noble
owner's private apartments, green-house 140
feet long, park walled round, twelve miles in
circumference.

Hawnes House-Lord Carteret.
Wrest Park-Lady De Grey
Warden-Lord Ongley

In the Tables (vide pp. 4, 5) the rates are thus given: 902. and under 1001.; 1001. aud under 110., &c. The lowest amount is taken, which in the generality of cases will be found to apply to the different mansions, particularly those of high value.

The highest rate in the county is upon 400l. and upwards, without speci fying to what extent, which no doubt applies to Woburn, the princely abode of the Duke of Bedford."

Only seven houses in the county are rated above 501. per annum. We refer to the list of the twelve principal resibe seen five in number out of the twelve dents in this county, from which it will enumerated, pay no more than 77. 1s. 8d. annually, for dwelling-house duty, though consisting of marquises, earls,

and lords!

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Padworth House--T. Baron, Esq.
Caversham Park-Col. Marsac
Beaumont Lodge-Lord Ashbrook
Dropmore-Lord Grenville
Benham Park-Margravine of Anspach
Hampstead Lodge-Earl Craven
Whytham Abbey-Earl of Abingdon
Ditton Park-Lord Montagu
Stuffings-Lord Dorchester
Billingbear-Lord Braybrooke >>
Southill Park-Lord Foxford..
Mongewell House-Bishop of Durham
Fawley Courd-W. B. W. Freeman,
Esq.

Seven noble lords rated at 110l. per annum for inhabiied house-duty, and yearly contributing 15. 11s. 8d. each, in direct taxation under this head, as

their generous and powerful, and withal | Cosgrove Priory-Lord Lynedock equal and just, proportion, towards Early Court-Lord Stowell meeting the weighty burdens of the We are not aware that there is any state; 15. 11s. 8d. inhabited house-clause in the act permitting a quarter or duty is paid by some hundreds annually third of the full value to be taken in from their daily exertions, three-fourths particular cases; it is perfectly clear if of whom, if their debts were paid, the law is enforced to the letter in any would not be worth 1201. in the world. instances (and it is in 50 cases out of The inhabited house-duty, or rather the each 100), it must be so in all, for then income-tax so called, is most offensively a much lower rate fairly divided would partial in operation, and injurious in produce the same revenue. Taxation is at present so cleverly contrived, that a man with 500/. per annum, earned by! daily exertion, and one with 30,000l. per annum, independent fortune, contribute equally the expenses of the state: whereas the one should pay just sixty times more than the other. The system is disgracefully absurd altogether, calcu lated to save appearances by exacting a mere shadow of taxation from the

effect.

BUCKS.

According to the official returns, there are in the county of Bucks Each paying inhabited house-duty, annually. 5 houses rated at 901..... £12 15 0 1004..... 14 3 4 1104.. 15 11 8 150..... 21 5 0 2001... 28 6 8 300..... 42 10 0:

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The principal dwellings in the county powerful classes, instead of a due share,

consist of

Stoke Park-J. Penn, Esq.

Large square centre, two wings, south front 196 feet long, ornamented with a colonnade; rated at 150/. per annum.

Wycombe Abbey-Lord Carrington
Wycombe Park-Sir J. D. King, Bart.
Spacious building, south frout 300 feet. lofty
apartments, painted ceilings, gilt cornices,

marble door-frames, mahogany staircase, ex-
tensive grounds. 150l. per annum.
Shardeloes-T. T. Drake, Esq.
Stowe Duke of Buckingham

and to throw the principal weight upon industry.

to

Stowe, the magnificent Stowe! rated at 300l. per annum: seventy-five houses in the city of London are rated at a similar amount, worth not one-twentieth part of the value of Stowe, and acquiring even that value, not as dwelling or inhabited houses (the professed object for taxation contemplated in levying this tax), but as banking-houses or large shops in the principal thoroughfares; consequently, not one A magnificent seat, the greatest ornament third of the value in justice ought to of the county, with towers, columns, obelisks, and temples; principal front 916 feet from have been considered as belonging east to west; centre wings, colonnades, Co-the dwelling-house. With respect to rinthian columns, pilastres, flight of 31 steps, houses occupied for the purposes of splendid interior, noble rooms, saloon paved trade, we find all circumstances which with marble, Scagliola columns, white marble capitals, 12 statues, extensive grounds, delightful woods, &c. &c., rated as worth 3007. per annum, and 427. 10s inhabited house-duty paid for this princely and splendid abode! Hartwell, Rev. Sir G. Lee, Bart. Beechwood-Sir J. Sebright Aston Clinton-Lord Lake Ditton Park-Lord Montagu Missenden-Earl of Buckinghamshire Penn House-Earl Howe Peterley House-Lord Dormer Dropmore Lodge-Lord Grenville Newport House-Lord St. Helens Court Garden-Lord Gardner Iver-Lord Gambier

increase the value taken to fill up an enormous assessment; yet the princely abode of a noble duke, for the purpose of taxation, is reduced to a level with the dwelling of a Ludgate-hill haberdasher. 42/. 10s. inhabited house-duty paid by the Duke of Buckingham for Stowe-the regal Stowe!

CAMBRIDGE.

We find in this county

Paying inhabited house-duty annually. 1 house rated at 2004..... £28 6 8

1

150/..... 21 5 0

110..... 15 11 8

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The principal dwellings consist of Waresley Park-Earl of Kilmoecy Wimpole Hall-Earl of Hardwicke

The most splendid residence in the county. Bourne House-Earl de la Warre Madingly Park-Sir St. Vincent Cotton Cheveley Park-Duke of Rutland Ickworth Park-Earl of Bristol Ely Palace-Bishop of Ely.

Wimpole Hall, the Earl of Hardwicke, rated at 2001. per annum, and contributing 281. 6s. Sd. annually, as being a fair proportion of taxation, and sworn to as the full and real bona fide annual value of Wimpole Hall. This being the case, we are bound to believe it, and can only state, the sooner such a mode of awarding the proportion of the expenses of the state is thrown up, the better for all parties concerned. In this county we find five noblemen of high rank contributing no more in taxation, under this very important head, than any five individuals whose dwellings, detached from the part appropriated to trade, which ought to have been included in the valuation, are not worth 301. per annum.

CHESTER.

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'Superb mansion -two fronts spacious centre: large wings-lofty vaulted porticoadmit a carriage-grand saloon, looking down upon a terrace 350 feet long-great hall, a lofty room two stories high, paved with marble; venerable avenue-plantations, &c. Colesworth Castle-T. Tarleton, Esq. Marple Hall-J. B. Isherwood, Esq. Dunhain Massey-Earl of Stamford Norton Priory--Sir R. Brooke Tabley Park-Sir J. F. Leycester Outhrington Hall-J. Trafford, Esq. Lyme Park-T. Legh, Esq.

A noble mansion; conservatory 120 feet long, Bramhall Hall-W. Davenport, Esq. Vale Royal Abbey-Lord Delamere Hooton Hall-Sir T. M. Stanley, Bart, Godolphin Park-Duke of Leeds Tarporley-Lord Alvanley Chester Palace-Bishop of Chester.

Eaton Hall, rated at 300l. per annum, and paying 421. 10s. house duty yearly.

Cholmondeley Castle, the Marquis of Cholmondeley, rated as worth 2001. per annum, and paying 281. 6s. Sd, duty.

Godolphin Park, the Duke of Leeds, rated as worth 150l. per annum, and paying 217. 58. inhabited house duty. Chester Palace the same, 217. 5s. If all the rates in the county of

It appears by the official returns there Chester are made with the same deare in this county→→→

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The principal dwellings consist of

Capesthorn Hall-D. Davenport, Esq.

Astle Park-Col. Parker

gree of proportion between the real value and the rate for assessment, there can be, we should presume, but few appeals for overcharges.

Poor-rate, church-rate, &c. are of course in the same proportion.

CORNWALL.

According to the official returns there

Over Peovre Park-Sir H. M. Main-are in the county of Cormwall

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Cholmondeley Castle Marquis of Cholmondeley

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The principal dwellings consist of Clowance-Sir J. St. Aubyn, Bart.

In a park five miles in circumference. Tehidy-Lord de Dunstanville

In a park and ground 700 acres. Polvellan C. Buller, Bsq..

A magnificent structure of immense propor-Warrington House-Duke of Northum

tions.

berland

Eaton Hall-Marquis of Westminster Pencarron-Sir W. Molesworth.

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