perceive the necessity of obtaining a more specific statement of income than the loose scale of modification, which, under the former measure, permitted such fraud and evasion. If such a provision be requisite to correct the abuses of collection, to obviate the artifices of dishonesty, to extend the utility of the whole system, it will be found that many of the regulations of the old measure will be adapted to a more comprehensive and efficient application of the principle. If regulations can be devised to prevent an undue abatement, and to proportion the burthen to the real ability, means must be employed to reach those resources which it is impossible under the present system of the assessed taxes to touch. Experience proves that we must correct and remedy, in order to secure the advantages which the measure is calculated to afford. It is in our power to make them our own. I think I can show that whatever benefit the principle upon which we have begun to act, is fitted to bestow, may by a liberal, fair, and efficient application, be carried to an extent far greater than has yet been obtained, an extent equal to every object of great and magnanimous effort, to every purpose of national safety and glory, to every advantage of permanent credit and of increased prosperity.

operate in the desirable purpose of obtaining by an efficient and comprehensive tax upon real ability, every advantage which flourishing and invigorated resources can confer upon national efforts. The details of a measure which attempts an end so great and important, must necessarily require mature deliberation. At present all that I can pretend to do is, to lay before the committee an outline of a plan which endeavours to combine every thing at which such a measure ought to aim. This outline I shall now proceed to develope to the committee as clearly and distinctly as I am able.

It will occur to every one to inquire what species of commissioners shall be vested with the power of fixing the rate of assessment under a measure which must leave a considerable discretionary power. In such commissioners several qualifications are in a particular manner desirable. They ought to be persons of a respectable situation in life; as far as possible removed from any suspicion of partiality, or any kind of undue influence; men of integrity and independence. From the experience we have had of the benefits derived from the voluntary exertions of such a body of commissioners, we may be able to ascertain in what classes to look for men qualified for the important functions which the office would impose. Still, however, I should consider it necessary to vary somewhat from the mode pursued in forming the commissioners of the land tax. After much consideration, it occurs to me that, out of the commissioners appointed under the act for assessing the land-tax, a certain proportion should be taken with given qualifications; and that no man should be admitted to act as commissioner for the. purposes to be afterwards specified, who does not possess 300l. per annum. these, other persons of similar qualifications should be added, and the list so framed should be referred to the grand jury, or those who have served on the two last grand juries to form the commissioners. In case the party is dissatisfied with the decision of these commissioners, another body of commissioners should be formed, to whom an appeal may be carried. In commercial towns some special provisions will be necessary, adapted to the nature of circumstances.

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Impressed, then, with the importance of the subject, convinced that we ought, as far as possible, to prevent all evasion and fraud, it remains for us to consider, by what means these defects may be redressed, by what means a more equal scale of contribution can be applied, and a more extensive effect obtained. For this purpose it is my intention to propose, that the presumption founded upon the assessed taxes shall be laid aside, and that a general tax shall be imposed upon all the leading branches of income. No scale of income indeed which can be devised will be perfectly free from the objection of inequality, or entirely cut off the possibility of evasion. All that can be attempted is, to approach as near as circumstances will permit to a fair and equal contribution. I trust that the opinion of the country will concur with the disposition of parliament to give that energy to our exertions, to give that stability to our resources, which our present situation The next point for consideration, is the and our future prosperity demand. I mode of contribution which shall be adopttrust that all who value the national ed. On this head it is my intention to honour and the national safety, will co-propose, that no income under 601. a year pose,

shall be called upon to contribute, and, to prevent the willing contributor from that the scale of modification up to 2001. being taxed to the utmost proportion of a year, as in the assessed taxes, shall be his means, while his wealthy neighbour introduced with restriction. The quota owes his exemption to meanness, it is newhich will then be called for ought to cessary to guard with greater strictness amount to a full tenth of the contributor's against every chance of evasion. When income. The mode proposed of obtaining doubts are entertained that a false statethis contribution differs from that pursued ment has been given, it shall be compe in the assessed taxes, as instead of trebling tent for the commissioners to call for a their amount, the statement of income is specification of income. It will be neto proceed from the party himself. In cessary to simplify and to state with predoing this it is not proposed that income cision the different proportions of income shall be distinctly laid open, but it shall arising from land, from trade, annuity, only be declared that the assessment is or profession, which shall entitle to debeyond the proportion of a tenth of the duction. The commissioners are then to income of the person on whom it is im- say whether they are satisfied with the posed. In this way, the disclosure at statement which has been given. The which many may revolt will be avoided, officer or survey or is to be allowed to exaand at the same time every man will be mine and to report whether there appears under the necessity of contributing his reason to believe that the assessment is fair and equal proportion. How then it adequate. When the day of examination will be asked, is evasion and fraud to be arrives, the commissioners shall hear what checked? Knowing the difficulty of guess- the surveyor and the party have to allege ing what a man's real ability is, I do not in support of the objection and the assessthink that the charge of fixing what is to ment, and examine other individuals. be the rate, ought to be left to the com- The schedule, which shall be drawn up in missioners. It would, I am persuaded, be such a manner as accurately to define most acceptable to the general feeling, to every case of exemption or deduction, make it the duty of a particular officer, as shall be presented by the party, with his surveyor, to lay before the commissioners claim clearly specified. To the truth of such grounds of doubt, as may occur to the schedule he shall make oath. The him on the fairness of the rate at which a party, however, shall not be compelled party may have assessed himself. These to answer; his books shall not be called doubts, and the reasons on which they for, nor his confidential clerks or agents. are founded, are then to be transmitted examined. If, however, he declines to by the surveyor to the commissioners, in submit to the investigation of his books, order that they may call for farther expla- and the examination of his clerks, and nation from the person concerned. When other means of ascertaining the truth, it in the case of the assessed taxes we have shall be competent for the commissioners had so much experience of the evasions to fix the assessment, and their decision which have taken place; when we see the shall be final, unless he appeals to the consequences which have resulted from a higher commissioner. No disclosure is vague rule of exemption, and an indefinite compulsory; but if the party is unwilling principle of deduction: when we see that, to disclose, he must acquiesce in the deby the different modes by which exemp- cision of the commissioners, who shall not tions were regulated, persons, who pro- be authorized to relieve without a full disbably would have shrunk from a direct closure. fraud, have been able by different pretences to disguise the fair and adequate proportion which they ought to have contributed, it becomes more than ever necessary to render every case of exemption precise, and to guard every title to deduction from the danger of being abused. At the same time, under every disadvantage of the unrestricted application of deduction, and the easy commission of fraud, we have yet ample proof of our national wealth and general honesty. To prevent the country from suffering by dishonesty,

I

This, I am perfectly ready to admit, gives to the commissioners considerable power; but I think I have stated enough to show to the committee, that, unless some such powers be afforded under this act, the real and substantial effect of the measure will be entirely defeated. think, too, I have proved, that commissioners, selected in the manner I have described, are as likely to be as free from all undue influence, and to act with as much integrity and honour, as any other set of men whatever. If, however, a better mode

should be suggested, so far from opposing it, I shall consider it as a melioration and improvement of my plan. With respect to the information which may be communicated to the commissioners, I should propose that they shall be strictly sworn not to disclose such information, nor to avail themselves of it for any other purpose separate from the execution of the act. If any statement, however, should be made upon oath, which the commissioners shall think to be false, and which they may wish to bring to a trial, it must be obvious to the committee that then there ought to be afforded the means of carrying on a prosecution for perjury. But on no other ground should there be any disclosure of facts by the commissioners, or any of the other officers appointed to carry the act into execution.

and injury to them, perhaps, than to a higher description of mercantile traders. I wish, therefore, the committee to consider whether it may not be as well to leave that class to pay on the mitigated rate of assessment to which they are liable under the assessed tax bill, as to subject them to the general rate of the present bill. It will also naturally enter into the consider. ation of the committee, what allowances or exemptions ought to be extended to other descriptions of persons. In the last act, certain allowances and abatements were granted to persons with large families. That principle it will certainly be proper to extend to this measure; and the only doubt which I entertain upon the subject is, whether it was carried far enough in the bill of last year. If this suggestion be admitted, it will naturally be a matter of doubt, whether the principle in the last bill, with respect to persons having no families, ought not to be extended. It will also very reasonably occur to the minds of the committee, that it is of the utmost importance to the due execution of the act, that, as far as the general principles can be laid down for establishing a rate of landed property, or what may be the proper average of incomes which are subject to average, the rates in the last act should be subject to correction and improvement. By the operation of these powers, and by the influence of these rules, we may expect to arrive more nearly at that fair proportion which each man ought to contribute to

Having laid down these general principles and outlines, I cannot feel, that if commissioners of the description I have alluded to can be found, bound to execute their duty fairly and impartially, and sworn to secrecy-I say, if such men can be selected, I cannot feel, however strong the objections may be against the disclosure of circumstances, that any statement made to such commissioners is liable to the general objection against public disclosures of the incomes and circumstances of individuals in a commercial country; at least, I am sure there is every disposition in the plan to guard against it. There is little danger, I conceive, that such commissioners will act partially, or conduct themselves vexatiously; and, in my opi-wards the exigencies of the country. nion, there does not remain any fair ground for jealousy in individuals, that a disclosure to such men will give to persons in the same line of life any advantages over them.-Perhaps, however, Sir, there is once class of men to whom it may be for the committee to determine whether they ought not to remain exceptions to the act. Among the descriptions of persons to whom it may remain for the committee to consider whether a disclosure would not be detrimental, is the class which includes the poorest persons engaged in mercantile concerns; a class whose gains are most precarious, whose credit may be most doubtful, and most injured by a disclosure-I speak of the persons engaged in retail trades, to whom the assessed tax bill of last session gave great indulgencies, considering that the relief of abatement was one of which they could not avail themselves, without greater inconvenience

The next consideration is one liable to more difficulty and doubt, upon which gentlemen will be aware that every thing must be conjectural, but in which we are still not without lights to guide us-I mean as to the probable amount of a tax of this kind. The committee must be convinced, that what I shall state will be with doubt and uncertainty. I shall, however, submit to the view of the House the information I have collected, the authorities with which I am fortified, and the grounds upon which I proceed. And first, Sir, I shall proceed to state what is the first great object of income. I mean the property derived from land. Upon this point I have consulted the best opinions, and authors of the most acknowledged merit. Upon the subject of the rent of the land of this country, sir William Petty is the earliest author I have consulted. At the time he wrote, the.

Debate on Mr. Pitt's Proposition

rent of land was stated at eight millions. In a subsequent period, in the beginning of this century, and in the reign of queen Anne, two writers of credit, Davenant and King, represented the rental of the land to be 14,000,000l. However they differed on other points, on this they both agreed. Posterior to that time it was a received opinion, that a land-tax of four shillings in the pound was equivalent to about two shillings of what would be collected on the real rents of the kingdom, which were stated to amount to twenty millions. Full twenty years ago this was said by a writer, who was also a member of this House, and who in a work he wrote, expressly recommended the very principle which I have submitted to the committee this day. The same estimate was stated, and the same opinion was countenanced, by the celebrated author of the Wealth of Nations, Adam Smith. He received it as a statement generally admitted, and sufficiently proved, that the rent of the land in the kingdom was twenty millions yearly. In a work published as long ago as the year 1774, Mr. Arthur Young, who had made agricultural pursuits his study, advanced the same opinion. I mention all these authorities, to show what has been supposed to be the amount of the rental of the land at different periods. I have also had the advantage of other inquiries made expressly by a body who have made the cultivation of the land their peculiar province-I mean the Board of Agriculture. I allude more particularly to one report published by a person who made this part of the subject his study, the report drawn up by Mr. Middleton. these, checked with other examinations, All state the cultivated land of the country to amount to little less than forty millions of acres. Any attempt to state what is the average value of these forty millions of acres, must be extremely uncertain. Many persons most conversant on the subject believe the average value to be fifteen shillings per acre. I shall, however, take it at no more than twelve shillings and six-pence. I will put the average value at twenty-five millions a year. And gentlemen will see, that when I take the number of acres at forty millions, and the average value at only twelve shillings and six-pence per acre, the result is only an increase of five millions beyond what it was twenty years ago, and that therefore I cannot be considered as a sanguine calculator. ever, in this part of the subject, I desire How

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the committee to bear in mind, that it will be proper to propose a reduction for all under 601. a year, and that the same mo. difications be admitted into this act as in the Assessed Tax bill-I mean the scale of income from 60l. to 200l. a year, and rising from a 120th part to a tenth. I mean on this account to assume a deduction of one fifth, and to state the taxable property at only twenty millions.

of income from land which belongs to the I shall next proceed to state that part tenant. I propose to value every man according to his rent, making only a deduction for repairs. What I shall for the further consideration of the committee, is three-fourths of the rack rent which the tenant pays to the landlord. suggest The value of the income from land which belongs to the tenant I take at nineteen millions; the income to the landlord at twenty-five millions. Instead of deducting only one-fifth, as I have suggested with respect to the landlord, I shall propose with respect to the tenant, to deduct two-thirds, leaving five millions as the taxable property of the tenants. The next income arising from land, is an income which is received neither by the landlord, nor by the tenant,-I mean what is received from tithes. This is an income enjoyed, either by lay impropriators, or by the clergy. The statements, of the amount of the tithes are different; but I estimate the value of them to be five millions. If gentlemen suppose the amount of the cultivated land in the country to be forty millions of acres, and the average value to be twenty-five millions, moderate: it is also Mr. Arthur Young's they will find my valuation to be very statement. Upon this subject of tithes, I propose to allow a deduction of one-fifth, though perhaps I may be considered asstating the reduction too largely, but gentlemen will consider the allowance to be made for poor livings-Another species of property is that which arises from mines, and from shares in canals. There is also another property which I have not included in the rents of land, I mean the property arising from the sale of timber. I take all these three, the mines, canals, and timber, at three millions. Another species of rent is that received for houses. I propose to proceed upon the rate which was followed in the act of last session. To establish accurately the rent of houses has ever houses of the higher description of rent been found impracticable, particularly of