Thomas Paine - The Rights of Man - Part 4




In pursuing this subject, I shall begin with the matter that first presents itself, that of lessening the burthen of taxes; and shall then add such matter and propositions, respecting the three countries of England, France, and America, as the present prospect of things appears to justify: I mean, an alliance of the three, for the purposes that will be mentioned in their proper place.

What has happened may happen again. By the statement before shown of the progress of taxation, it is seen that taxes have been lessened to a fourth part of what they had formerly been. Though the present circumstances do not admit of the same reduction, yet they admit of such a beginning, as may accomplish that end in less time than in the former case.The amount of taxes for the year ending at Michaelmas 1788, was as follows:

Land-tax ......... £1,950,000
Customs ......... 3,789,274
Excise (including old and new malt), ......... 751,727
Stamps ......... 1,278,214
Miscellaneous taxes and incidents ......... 1,803,755
......... £15,572,755

Since the year 1788, upwards of one million new taxes have been laid on, besides the produce of the lotteries; and as the taxes have in general been more productive since than before, the amount may be taken, in round numbers, at £17,000,000. (The expense of collection and the drawbacks, which together amount to nearly two millions, are paid out of the gross amount; and the above is the net sum paid into the exchequer). This sum of seventeen millions is applied to two different purposes; the one to pay the interest of the National Debt, the other to the current expenses of each year. About nine millions are appropriated to the former; and the remainder, being nearly eight millions, to the latter. As to the million, said to be applied to the reduction of the debt, it is so much like paying with one hand and taking out with the other, as not to merit much notice. It happened, fortunately for France, that she possessed national domains for paying off her debt, and thereby lessening her taxes; but as this is not the case with England, her reduction of taxes can only take place by reducing the current expenses, which may now be done to the amount of four or five millions annually, as will hereafter appear. When this is accomplished it will more than counter-balance the enormous charge of the American war; and the saving will be from the same source from whence the evil arose. As to the national debt, however heavy the interest may be in taxes, yet, as it serves to keep alive a capital useful to commerce, it balances by its effects a considerable part of its own weight; and as the quantity of gold and silver is, by some means or other, short of its proper proportion, being not more than twenty millions, whereas it should be sixty (foreign intrigue, foreign wars, foreign dominions, will in a great measure account for the deficiency), it would, besides the injustice, be bad policy to extinguish a capital that serves to supply that defect. But with respect to the current expense, whatever is saved therefrom is gain. The excess may serve to keep corruption alive, but it has no re-action on credit and commerce, like the interest of the debt.

It is now very probable that the English Government (I do not mean the nation) is unfriendly to the French Revolution. Whatever serves to expose the intrigue and lessen the influence of courts, by lessening taxation, will be unwelcome to those who feed upon the spoil. Whilst the clamour of French intrigue, arbitrary power, popery, and wooden shoes could be kept up, the nation was easily allured and alarmed into taxes. Those days are now past: deception, it is to be hoped, has reaped its last harvest, and better times are in prospect for both countries, and for the world.

Taking it for granted that an alliance may be formed between England, France, and America for the purposes hereafter to be mentioned, the national expenses of France and England may consequently be lessened. The same fleets and armies will no longer be necessary to either, and the reduction can be made ship for ship on each side. But to accomplish these objects the governments must necessarily be fitted to a common and correspondent principle. Confidence can never take place while an hostile disposition remains in either, or where mystery and secrecy on one side is opposed to candour and openness on the other.

These matters admitted, the national expenses might be put back, for the sake of a precedent, to what they were at some period when France and England were not enemies. This, consequently, must be prior to the Hanover succession, and also to the Revolution of 1688. The first instance that presents itself, antecedent to those dates, is in the very wasteful and profligate times of Charles the Second; at which time England and France acted as allies. If I have chosen a period of great extravagance, it will serve to show modern extravagance in a still worse light; especially as the pay of the navy, the army, and the revenue officers has not increased since that time.The peace establishment was then as follows (see Sir John Sinclair's History of the Revenue):

Navy ......... £300,000
Army ......... 212,000
Ordinance ......... 40,000
Civil List ......... 462,115
......... £1,014,115

The parliament, however, settled the whole annual peace establishment at £1,200,000. [NOTE] If we go back to the time of Elizabeth the amount of all the taxes was but half a million, yet the nation sees nothing during that period that reproaches it with want of consequence.

All circumstances, then, taken together, arising from the French revolution, from the approaching harmony and reciprocal interest of the two nations, the abolition of the court intrigue on both sides, and the progress of knowledge in the science of government, the annual expenditure might be put back to one million and a half, viz.:

Navy ......... £500,000
Army ......... 500,000
Expenses of Government ......... 500,000
......... £1,500,000

Even this sum is six times greater than the expenses of government are in America, yet the civil internal government in England (I mean that administered by means of quarter sessions, juries and assize, and which, in fact, is nearly the whole, and performed by the nation), is less expense upon the revenue, than the same species and portion of government is in America.

It is time that nations should be rational, and not be governed like animals, for the pleasure of their riders. To read the history of kings, a man would be almost inclined to suppose that government consisted in stag-hunting, and that every nation paid a million a-year to a huntsman. Man ought to have pride, or shame enough to blush at being thus imposed upon, and when he feels his proper character he will. Upon all subjects of this nature, there is often passing in the mind, a train of ideas he has not yet accustomed himself to encourage and communicate. Restrained by something that puts on the character of prudence, he acts the hypocrite upon himself as well as to others. It is, however, curious to observe how soon this spell can be dissolved. A single expression, boldly conceived and uttered, will sometimes put a whole company into their proper feelings: and whole nations are acted on in the same manner.

As to the offices of which any civil government may be composed, it matters but little by what names they are described. In the routine of business, as before observed, whether a man be styled a president, a king, an emperor, a senator, or anything else, it is impossible that any service he can perform, can merit from a nation more than ten thousand pounds a year; and as no man should be paid beyond his services, so every man of a proper heart will not accept more. Public money ought to be touched with the most scrupulous consciousness of honour. It is not the produce of riches only, but of the hard earnings of labour and poverty. It is drawn even from the bitterness of want and misery. Not a beggar passes, or perishes in the streets, whose mite is not in that mass.

Were it possible that the Congress of America could be so lost to their duty, and to the interest of their constituents, as to offer General Washington, as president of America, a million a year, he would not, and he could not, accept it. His sense of honour is of another kind. It has cost England almost seventy millions sterling, to maintain a family imported from abroad, of very inferior capacity to thousands in the nation; and scarcely a year has passed that has not produced some new mercenary application. Even the physicians' bills have been sent to the public to be paid. No wonder that jails are crowded, and taxes and poor-rates increased. Under such systems, nothing is to be looked for but what has already happened; and as to reformation, whenever it come, it must be from the nation, and not from the government.

To show that the sum of five hundred thousand pounds is more than sufficient to defray all the expenses of the government, exclusive of navies and armies, the following estimate is added, for any country, of the same extent as England.

In the first place, three hundred representatives fairly elected, are sufficient for all the purposes to which legislation can apply, and preferable to a larger number. They may be divided into two or three houses, or meet in one, as in France, or in any manner a constitution shall direct.

As representation is always considered, in free countries, as the most honourable of all stations, the allowance made to it is merely to defray the expense which the representatives incur by that service, and not to it as an office.

If an allowance, at the rate of five hundred pounds per annum, be made to every representative, deducting for non-attendance, the expense, if the whole number attended for six months, each year, would be £75,000. The official departments cannot reasonably exceed the following number, with the salaries annexed:


Three offices at ten thousand pounds each .......................... £30,000
Ten ditto, at five thousand pounds each .......................... 50,000
Twenty ditto, at two thousand pounds each .......................... 40,000
Forty ditto, at one thousand pounds each .......................... 40,000
Two hundred ditto, at five hundred pounds each .......................... 100,000
Three hundred ditto, at two hundred pounds each .......................... 60,000
Five hundred ditto, at one hundred pounds each .......................... 50,000
Seven hundred ditto, at seventy-five pounds each .......................... 52,500
.......................... £497,500

If a nation choose, it can deduct four per cent. from all offices, and make one of twenty thousand per annum.

All revenue officers are paid out of the monies they collect, and therefore, are not in this estimation.

The foregoing is not offered as an exact detail of offices, but to show the number of rate of salaries which five hundred thousand pounds will support; and it will, on experience, be found impracticable to find business sufficient to justify even this expense. As to the manner in which office business is now performed, the Chiefs, in several offices, such as the post-office, and certain offices in the exchequer, etc., do little more than sign their names three or four times a year; and the whole duty is performed by under-clerks.

Taking, therefore, one million and a half as a sufficient peace establishment for all the honest purposes of government, which is three hundred thousand pounds more than the peace establishment in the profligate and prodigal times of Charles the Second (notwithstanding, as has been already observed, the pay and salaries of the army, navy, and revenue officers, continue the same as at that period), there will remain a surplus of upwards of six millions out of the present current expenses. The question then will be, how to dispose of this surplus.

Whoever has observed the manner in which trade and taxes twist themselves together, must be sensible of the impossibility of separating them suddenly.

First. Because the articles now on hand are already charged with the duty, and the reduction cannot take place on the present stock.

Secondly. Because, on all those articles on which the dutyis charged in the gross, such as per barrel, hogshead, hundred weight, or ton, the abolition of the duty does not admit of being divided down so as fully to relieve the consumer, who purchases by the pint, or the pound. The last duty laid on strong beer and ale was three shillings per barrel, which, if taken off, would lessen the purchase only half a farthing per pint, and consequently, would not reach to practical relief.

This being the condition of a great part of the taxes, it will be necessary to look for such others as are free from this embarrassment and where the relief will be direct and visible, and capable of immediate operation.

In the first place, then, the poor-rates are a direct tax which every house-keeper feels, and who knows also, to a farthing, the sum which he pays. The national amount of the whole of the poor-rates is not positively known, but can be procured. Sir John Sinclair, in his History of the Revenue has stated it at £2,100,587. A considerable part of which is expended in litigations, in which the poor, instead of being relieved, are tormented. The expense, however, is the same to the parish from whatever cause it arises.

In Birmingham, the amount of poor-rates is fourteen thousand pounds a year. This, though a large sum, is moderate, compared with the population. Birmingham is said to contain seventy thousand souls, and on a proportion of seventy thousand to fourteen thousand pounds poor-rates, the national amount of poor-rates, taking the population of England as seven millions, would be but one million four hundred thousand pounds. It is, therefore, most probable, that the population of Birmingham is over-rated. Fourteen thousand pounds is the proportion upon fifty thousand souls, taking two millions of poor-rates, as the national amount.

Be it, however, what it may, it is no other than the consequence of excessive burthen of taxes, for, at the time when the taxes were very low, the poor were able to maintain themselves; and there were no poor-rates. In the present state of things a labouring man, with a wife or two or three children, does not pay less than between seven and eight pounds a year in taxes. He is not sensible of this, because it is disguised to him in the articles which he buys, and he thinks only of their dearness; but as the taxes take from him, at least, a fourth part of his yearly earnings, he is consequently disabled from providing for a family, especially, if himself, or any of them, are afflicted with sickness.

The first step, therefore, of practical relief, would be to abolish the poor-rates entirely, and in lieu thereof, to make a remission of taxes to the poor of double the amount of the present poor-rates, viz., four millions annually out of the surplus taxes. By this measure, the poor would be benefited two millions, and the house-keepers two millions. This alone would be equal to a reduction of one hundred and twenty millions of the National Debt, and consequently equal to the whole expense of the American War.

It will then remain to be considered, which is the most effectual mode of distributing this remission of four millions.

It is easily seen, that the poor are generally composed of large families of children, and old people past their labour. If these two classes are provided for, the remedy will so far reach to the full extent of the case, that what remains will be incidental, and, in a great measure, fall within the compass of benefit clubs, which, though of humble invention, merit to be ranked among the best of modern institutions.

Admitting England to contain seven millions of souls; if one-fifth thereof are of that class of poor which need support, the number will be one million four hundred thousand. Of this number, one hundred and forty thousand will be aged poor, as will be hereafter shown, and for which a distinct provision will be proposed.

There will then remain one million two hundred and sixty thousand which, at five souls to each family, amount to two hundred and fifty-two thousand families, rendered poor from the expense of children and the weight of taxes.

The number of children under fourteen years of age, in each of those families, will be found to be about five to every two families; some having two, and others three; some one, and others four: some none, and others five; but it rarely happens that more than five are under fourteen years of age, and after this age they are capable of service or of being apprenticed. Allowing five children (under fourteen years) to every two families,

The number of children will be 630,000
The number of parents, were they all living, would be 504,000

It is certain, that if the children are provided for, the parents are relieved of consequence, because it is from the expense of bringing up children that their poverty arises.

Having thus ascertained the greatest number that can be supposed to need support on account of young families, I proceed to the mode of relief or distribution, which is,

To pay as a remission of taxes to every poor family, out of the surplus taxes, and in room of poor-rates, four pounds a year for every child under fourteen years of age; enjoining the parents of such children to send them to school, to learn reading, writing, and common arithmetic; the ministers of every parish, of every denomination to certify jointly to an office, for that purpose, that this duty is performed. The amount of this expense will be, For six hundred and thirty thousand children at four pounds per annum each £2,520,000

By adopting this method, not only the poverty of the parents will be relieved, but ignorance will be banished from the rising generation, and the number of poor will hereafter become less, because their abilities, by the aid of education, will be greater. Many a youth, with good natural genius, who is apprenticed to a mechanical trade, such as a carpenter, joiner, millwright, shipwright, blacksmith, etc., is prevented getting forward the whole of his life from the want of a little common education when a boy.

I now proceed to the case of the aged.

I divide age into two classes. First, the approach of age, beginning at fifty. Secondly, old age commencing at sixty.

At fifty, though the mental faculties of man are in full vigour, and his judgment better than at any preceding date, the bodily powers for laborious life are on the decline. He cannot bear the same quantity of fatigue as at an earlier period. He begins to earn less, and is less capable of enduring wind and weather; and in those more retired employments where much sight is required, he fails apace, and sees himself, like an old horse, beginning to be turned adrift.

At sixty his labour ought to be over, at least from direct necessity. It is painful to see old age working itself to death, in what are called civilised countries, for daily bread.

To form some judgment of the number of those above fifty years of age, I have several times counted the persons I met in the streets of London, men, women, and children, and have generally found that the average is about one in sixteen or seventeen. If it be said that aged persons do not come much into the streets, so neither do infants; and a great proportion of grown children are in schools and in work-shops as apprentices. Taking, then, sixteen for a divisor, the whole number of persons in England of fifty years and upwards, of both sexes, rich and poor, will be four hundred and twenty thousand.

The persons to be provided for out of this gross number will be husbandmen, common labourers, journeymen of every trade and their wives, sailors, and disbanded soldiers, worn out servants of both sexes, and poor widows.

There will be also a considerable number of middling tradesmen, who having lived decently in the former part of life, begin, as age approaches, to lose their business, and at last fall to decay.

Besides these there will be constantly thrown off from the revolutions of that wheel which no man can stop nor regulate, a number from every class of life connected with commerce and adventure.

To provide for all those accidents, and whatever else may befall, I take the number of persons who, at one time or other of their lives, after fifty years of age, may feel it necessary or comfortable to be better supported, than they can support themselves, and that not as a matter of grace and favour, but of right, at one-third of the whole number, which is one hundred and forty thousand, as stated in a previous page, and for whom a distinct provision was proposed to be made. If there be more, society, notwithstanding the show and pomposity of government, is in a deplorable condition in England.

Of this one hundred and forty thousand, I take one half, seventy thousand, to be of the age of fifty and under sixty, and the other half to be sixty years and upwards. Having thus ascertained the probable proportion of the number of aged persons, I proceed to the mode of rendering their condition comfortable, which is:

To pay to every such person of the age of fifty years, and until he shall arrive at the age of sixty, the sum of six pounds per annum out of the surplus taxes, and ten pounds per annum during life after the age of sixty. The expense of which will be,


Seventy thousand persons, at £6 per annum ......... £420,000
Seventy thousand persons, at £10 per annum ......... 700,000
......... £1,120,000

This support, as already remarked, is not of the nature of a charity but of a right. Every person in England, male and female, pays on an average in taxes two pounds eight shillings and sixpence per annum from the day of his (or her) birth; and, if the expense of collection be added, he pays two pounds eleven shillings and sixpence; consequently, at the end of fifty years he has paid one hundred and twenty-eight pounds fifteen shillings; and at sixty one hundred and fifty-four pounds ten shillings. Converting, therefore, his (or her) individual tax in a tontine, the money he shall receive after fifty years is but little more than the legal interest of the net money he has paid; the rest is made up from those whose circumstances do not require them to draw such support, and the capital in both cases defrays the expenses of government. It is on this ground that I have extended the probable claims to one-third of the number of aged persons in the nation.- Is it, then, better that the lives of one hundred and forty thousand aged persons be rendered comfortable, or that a million a year of public money be expended on any one individual, and him often of the most worthless or insignificant character? Let reason and justice, let honour and humanity, let even hypocrisy, sycophancy and Mr. Burke, let George, let Louis, Leopold, Frederic, Catherine, Cornwallis, or Tippoo Saib, answer the question. [NOTE]. The sum thus remitted to the poor will be,


To two hundred and fifty-two thousand poor families,
containing six hundred and thirty thousand children

......... £2,520,000
To one hundred and forty thousand aged persons ......... 1,120,000
......... 640,000

There will then remain three hundred and sixty thousand pounds out of the four millions, part of which may be applied as follows:-
After all the above cases are provided for there will still be a number of families who, though not properly of the class of poor, yet find it difficult to give education to their children; and such children, under such a case, would be in a worse condition than if their parents were actually poor. A nation under a well-regulated government should permit none to remain uninstructed. It is monarchical and aristocratical government only that requires ignorance for its support.

Suppose, then, four hundred thousand children to be in this condition, which is a greater number than ought to be supposed after the provisions already made, the method will be:
To allow for each of those children ten shillings a year for the expense of schooling for six years each, which will give them six months schooling each year, and half a crown a year for paper and spelling books.
The expense of this will be annually £250,000.
There will then remain one hundred and ten thousand pounds.

Notwithstanding the great modes of relief which the best instituted and best principled government may devise, there will be a number of smaller cases, which it is good policy as well as beneficence in a nation to consider.

Were twenty shillings to be given immediately on the birth of a child, to every woman who should make the demand, and none will make it whose circumstances do not require it, it might relieve a great deal of instant distress.

There are about two hundred thousand births yearly in England; and if claimed by one fourth,
The amount would be £50,000
And twenty shillings to every new-married couple who should claim in like manner. This would not exceed the sum of £20,000.

Also twenty thousand pounds to be appropriated to defray the funeral expenses of persons, who, travelling for work, may die at a distance from their friends. By relieving parishes from this charge, the sick stranger will be better treated.

I shall finish this part of the subject with a plan adapted to the particular condition of a metropolis, such as London.

Cases are continually occurring in a metropolis, different from those which occur in the country, and for which a different, or rather an additional, mode of relief is necessary. In the country, even in large towns, people have a knowledge of each other, and distress never rises to that extreme height it sometimes does in a metropolis. There is no such thing in the country as persons, in the literal sense of the word, starved to death, or dying with cold from the want of a lodging. Yet such cases, and others equally as miserable, happen in London.

Many a youth comes up to London full of expectations, and with little or no money, and unless he get immediate employment he is already half undone; and boys bred up in London without any means of a livelihood, and as it often happens of dissolute parents, are in a still worse condition; and servants long out of place are not much better off. In short, a world of little cases is continually arising, which busy or affluent life knows not of, to open the first door to distress. Hunger is not among the postponable wants, and a day, even a few hours, in such a condition is often the crisis of a life of ruin.

These circumstances which are the general cause of the little thefts and pilferings that lead to greater, may be prevented. There yet remain twenty thousand pounds out of the four millions of surplus taxes, which with another fund hereafter to be mentioned, amounting to about twenty thousand pounds more, cannot be better applied than to this purpose. The plan will then be:
First, To erect two or more buildings, or take some already erected, capable of containing at least six thousand persons, and to have in each of these places as many kinds of employment as can be contrived, so that every person who shall come may find something which he or she can do.
Secondly, To receive all who shall come, without enquiring who or what they are. The only condition to be, that for so much, or so many hours' work, each person shall receive so many meals of wholesome food, and a warm lodging, at least as good as a barrack. That a certain portion of what each person's work shall be worth shall be reserved, and given to him or her, on their going away; and that each person shall stay as long or as short a time, or come as often as he choose, on these conditions.

If each person stayed three months, it would assist by rotation twenty-four thousand persons annually, though the real number, at all times, would be but six thousand. By establishing an asylum of this kind, such persons to whom temporary distresses occur, would have an opportunity to recruit themselves, and be enabled to look out for better employment.

Allowing that their labour paid but one half the expense of supporting them, after reserving a portion of their earnings for themselves, the sum of forty thousand pounds additional would defray all other charges for even a greater number than six thousand.

The fund very properly convertible to this purpose, in addition to the twenty thousand pounds, remaining of the former fund, will be the produce of the tax upon coals, so iniquitously and wantonly applied to the support of the Duke of Richmond. It is horrid that any man, more especially at the price coals now are, should live on the distresses of a community; and any government permitting such an abuse, deserves to be dismissed. This fund is said to be about twenty thousand pounds per annum.

Thomas Paine
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The Rights of Man by Thomas Paine
Applying Principle to Practice, Chapter 5 — Ways and Means of Improving the Condition of Europe Interspersed with Miscellaneous Observations, Part 6 of 8

I shall now conclude this plan with enumerating the several particulars, and then proceed to other matters.

The enumeration is as follows:--
First, Abolition of two millions poor-rates.
Secondly, Provision for two hundred and fifty thousand poor families.
Thirdly, Education for one million and thirty thousand children.
Fourthly, Comfortable provision for one hundred and forty thousand aged persons.
Fifthly, Donation of twenty shillings each for fifty thousand births.
Sixthly, Donation of twenty shillings each for twenty thousand marriages.
Seventhly, Allowance of twenty thousand pounds for the funeral expenses of persons travelling for work, and dying at a distance from their friends.
Eighthly, Employment, at all times, for the casual poor in the cities of London and Westminster.

By the operation of this plan, the poor laws, those instruments of civil torture, will be superseded, and the wasteful expense of litigation prevented. The hearts of the humane will not be shocked by ragged and hungry children, and persons of seventy and eighty years of age, begging for bread. The dying poor will not be dragged from place to place to breathe their last, as a reprisal of parish upon parish. Widows will have a maintenance for their children, and not be carted away, on the death of their husbands, like culprits and criminals; and children will no longer be considered as increasing the distresses of their parents. The haunts of the wretched will be known, because it will be to their advantage; and the number of petty crimes, the offspring of distress and poverty, will be lessened. The poor, as well as the rich, will then be interested in the support of government, and the cause and apprehension of riots and tumults will cease.- Ye who sit in ease, and solace yourselves in plenty, and such there are in Turkey and Russia, as well as in England, and who say to yourselves, "Are we not well off?" have ye thought of these things? When ye do, ye will cease to speak and feel for yourselves alone.

The plan is easy in practice. It does not embarrass trade by a sudden interruption in the order of taxes, but effects the relief by changing the application of them; and the money necessary for the purpose can be drawn from the excise collections, which are made eight times a year in every market town in England.

Having now arranged and concluded this subject, I proceed to the next.

Taking the present current expenses at seven millions and an half, which is the least amount they are now at, there will remain (after the sum of one million and an half be taken for the new current expenses and four millions for the before-mentioned service) the sum of two millions; part of which to be applied as follows:

Though fleets and armies, by an alliance with France, will, in a great measure, become useless, yet the persons who have devoted themselves to those services, and have thereby unfitted themselves for other lines of life, are not to be sufferers by the means that make others happy. They are a different description of men from those who form or hang about a court.

A part of the army will remain, at least for some years, and also of the navy, for which a provision is already made in the former part of this plan of one million, which is almost half a million more than the peace establishment of the army and navy in the prodigal times of Charles the Second.

Suppose, then, fifteen thousand soldiers to be disbanded, and that an allowance be made to each of three shillings a week during life, clear of all deductions, to be paid in the same manner as the Chelsea College pensioners are paid, and for them to return to their trades and their friends; and also that an addition of fifteen thousand sixpences per week be made to the pay of the soldiers who shall remain; the annual expenses will be:


To the pay of fifteen thousand disbanded
soldiers at three shillings per week

......... £117,000
Additional pay to the remaining soldiers ......... 19,500
Suppose that the pay to the officers of
the disbanded corps be the same amount as
sum allowed to the men 117,000


......... £253,500
To prevent bulky estimations, admit the
same sum to the disbanded navy as to the army,
and the same increase of pay


......... 253,500
Total ......... £507,000


Every year some part of this sum of half a million (I omit the odd seven thousand pounds for the purpose of keeping the account unembarrassed) will fall in, and the whole of it in time, as it is on the ground of life annuities, except the increased pay of twenty-nine thousand pounds. As it falls in, part of the taxes may be taken off; and as, for instance, when thirty thousand pounds fall in, the duty on hops may be wholly taken off; and as other parts fall in, the duties on candles and soap may be lessened, till at last they will totally cease. There now remains at least one million and a half of surplus taxes.

The tax on houses and windows is one of those direct taxes, which, like the poor-rates, is not confounded with trade; and, when taken off, the relief will be instantly felt. This tax falls heavy on the middle class of people. The amount of this tax, by the returns of 1788, was:

Houses and windows: £ s. d. By the act of 1766 385,459 11 7
By the act be 1779 130,739 14 5 1/2
  516,199 6 0 1/2

If this tax be struck off, there will then remain about one million of surplus taxes; and as it is always proper to keep a sum in reserve, for incidental matters, it may be best not to extend reductions further in the first instance, but to consider what may be accomplished by other modes of reform.

Among the taxes most heavily felt is the commutation tax. I shall therefore offer a plan for its abolition, by substituting another in its place, which will effect three objects at once: 1, that of removing the burthen to where it can best be borne; 2, restoring justice among families by a distribution of property; 3, extirpating the overgrown influence arising from the unnatural law of primogeniture, which is one of the principal sources of corruption at elections. The amount of commutation tax by the returns of 1788, was £771,657.

When taxes are proposed, the country is amused by the plausible language of taxing luxuries. One thing is called a luxury at one time, and something else at another; but the real luxury does not consist in the article, but in the means of procuring it, and this is always kept out of sight.

I know not why any plant or herb of the field should be a greater luxury in one country than another; but an overgrown estate in either is a luxury at all times, and, as such, is the proper object of taxation. It is, therefore, right to take those kind tax-making gentlemen up on their own word, and argue on the principle themselves have laid down, that of taxing luxuries. If they or their champion, Mr. Burke, who, I fear, is growing out of date, like the man in armour, can prove that an estate of twenty, thirty, or forty thousand pounds a year is not a luxury, I will give up the argument.

Admitting that any annual sum, say, for instance, one thousand pounds, is necessary or sufficient for the support of a family, consequently the second thousand is of the nature of a luxury, the third still more so, and by proceeding on, we shall at last arrive at a sum that may not improperly be called a prohibitable luxury. It would be impolitic to set bounds to property acquired by industry, and therefore it is right to place the prohibition beyond the probable acquisition to which industry can extend; but there ought to be a limit to property or the accumulation of it by bequest. It should pass in some other line. The richest in every nation have poor relations, and those often very near in consanguinity.

The following table of progressive taxation is constructed on the above principles, and as a substitute for the commutation tax. It will reach the point of prohibition by a regular operation, and thereby supersede the aristocratical law of primogeniture.

TABLE I

A tax on all estates of the clear
yearly value of £50, after deducting
the land tax, and up To £500 0s 3d

A tax on all estates of the clear
yearly value of £50, after deducting
the land tax, and up To £500
0s 3d  
 
per pound
From £500 to £1,000 0 6
On the second thousand 0 9
On the third " 1 0
On the fourth " 1 6
On the fifth " 2 0
On the sixth " 3 0
On the seventh " 4 0
On the eighth " 5 0
On the ninth " 6 0
On the tenth " 7 0
On the eleventh " 8 0
On the twelfth " 9 0
On the thirteenth " 10 0
On the fourteenth " 11 0
On the fifteenth " 12 0
On the sixteenth " 13 0
On the seventeenth " 14 0
On the eighteenth " 15 0
On the nineteenth " 16 0
On the twentieth " 17 0
On the twenty-first " 18 0
On the twenty-second " 19 0
On the twenty-third " 20 0

The foregoing table shows the progression per pound on every progressive thousand. The following table shows the amount of the tax on every thousand separately, and in the last column the total amount of all the separate sums collected.

TABLE II

An estate of £50 per annum at 3d per pound pays £0 12 6
100 " " " " 1 5 0
200 " " " " 2 10 0
300 " " " " 3 15 0
400 " " " " 5 0 0
500 " " " " 7 5 0

After £500, the tax of 6d. per pound takes place on the second £500; consequently an estate of £1,000 per annum pays £2l, 15s., and so on.

For the 1st £500 at (per pound) 0s 3d £7 5 Total Amount
2nd " 0 6 14 10 £21 15
2nd 1000 at 0 9 3711 59 5
3rd " 1 0 50 0 109 5
4th " 1 6 75 0 184 5
5th " 2 0 100 0 284 5
6th " 3 0 150 0 434 5
7th " 4 0 200 0 634 5
8th " 5 0 250 0 880 5
9th " 6 0 300 0 1100 5
10th " 7 0 350 0 1530 5
11th " 8 0 400 0 1930 5
12th " 9 0 450 0 2380 5
13th " 10 0 500 0 2880 5
14th " 11 0 550 0 3430 5
15th " 12 0 600 0 4030 5
16th " 13 0 650 0 4680 5
17th " 14 0 700 0 5380 5
18th " 15 0 750 0 6130 5
19th " 16 0 800 0 6930 5
20th " 17 0 850 0 7780 5
21st " 18 0 900 0 8680 5
22nd " 19 0 950 0 9630 5
23rd " 20 0 1000 0 10630 5

At the twenty-third thousand the tax becomes 20s. in the pound, and consequently every thousand beyond that sum can produce no profit but by dividing the estate. Yet formidable as this tax appears, it will not, I believe, produce so much as the commutation tax; should it produce more, it ought to be lowered to that amount upon estates under two or three thousand a year.

On small and middling estates it is lighter (as it is intended to be) than the commutation tax. It is not till after seven or eight thousand a year that it begins to be heavy. The object is not so much the produce of the tax as the justice of the measure. The aristocracy has screened itself too much, and this serves to restore a part of the lost equilibrium.

As an instance of its screening itself, it is only necessary to look back to the first establishment of the excise laws, at what is called the Restoration, or the coming of Charles the Second. The aristocratical interest then in power, commuted the feudal services itself was under, by laying a tax on beer brewed for sale; that is, they compounded with Charles for an exemption from those services for themselves and their heirs, by a tax to be paid by other people. The aristocracy do not purchase beer brewed for sale, but brew their own beer free of the duty, and if any commutation at that time were necessary, it ought to have been at the expense of those for whom the exemptions from those services were intended; instead of which, it was thrown on an entirely different class of men.

But the chief object of this progressive tax (besides the justice of rendering taxes more equal than they are) is, as already stated, to extirpate the overgrown influence arising from the unnatural law of primogeniture, and which is one of the principal sources of corruption at elections.

It would be attended with no good consequences to enquire how such vast estates as thirty, forty, or fifty thousand a year could commence, and that at a time when commerce and manufactures were not in a state to admit of such acquisitions. Let it be sufficient to remedy the evil by putting them in a condition of descending again to the community by the quiet means of apportioning them among all the heirs and heiresses of those families. This will be the more necessary, because hitherto the aristocracy have quartered their younger children and connections upon the public in useless posts, places and offices, which when abolished will leave them destitute, unless the law of primogeniture be also abolished or superseded.

A progressive tax will, in a great measure, effect this object, and that as a matter of interest to the parties most immediately concerned, as will be seen by the following table; which shows the net produce upon every estate, after subtracting the tax. By this it will appear that after an estate exceeds thirteen or fourteen thousand a year, the remainder produces but little profit to the holder, and consequently, Will pass either to the younger children, or to other kindred.

TABLE III

Showing the net produce of every estate from one thousand to twenty-three thousand pounds a year

No. of thousand per annum Total tax subtracted Net produce
£1000 £21. £979
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
23,000 10,630 12,370


N.B. The odd shillings are dropped in this table.

According to this table, an estate cannot produce more than £12,370 clear of the land tax and the progressive tax, and therefore the dividing such estates will follow as a matter of family interest. An estate of £23,000 a year, divided into five estates of four thousand each and one of three, will be charged only £1,129 which is but five per cent., but if held by one possessor, will be charged £10,630.

Although an enquiry into the origin of those estates be unnecessary, the continuation of them in their present state is another subject. It is a matter of national concern. As hereditary estates, the law has created the evil, and it ought also to provide the remedy. Primogeniture ought to be abolished, not only because it is unnatural and unjust, but because the country suffers by its operation. By cutting off (as before observed) the younger children from their proper portion of inheritance, the public is loaded with the expense of maintaining them; and the freedom of elections violated by the over bearing influence which this unjust monopoly of family property produces. Nor is this all. It occasions a waste of national property. A considerable part of the land of the country is rendered unproductive, by the great extent of parks and chases which this law serves to keep up, and this at a time when the annual production of grain is not equal to the national consumption. — In short, the evils of the aristocratical system are so great and numerous, so inconsistent with everything that is just, wise, natural, and beneficent, that when they are considered, there ought not to be a doubt that many, who are now classed under that description, will wish to see such a system abolished.

What pleasure can they derive from contemplating the exposed condition, and almost certain beggary of their younger offspring? Every aristocratical family has an appendage of family beggars hanging round it, which in a few ages, or a few generations, are shook off, and console themselves with telling their tale in alms houses, workhouses, and prisons. This is the natural consequence of aristocracy. The peer and the beggar are often of the same family. One extreme produces the other: to make one rich many must be made poor; neither can the system be supported by other means.

There are two classes of people to whom the laws of England are particularly hostile, and those the most helpless; younger children, and the poor. Of the former I have just spoken; of the latter I shall mention one instance out of the many that might be produced, and with which I shall close this subject.

Several laws are in existence for regulating and limiting work-men's wages. Why not leave them as free to make their own bargains, as the law-makers are to let their farms and houses? Personal labour is all the property they have. Why is that little, and the little freedom they enjoy, to be infringed? But the injustice will appear stronger, if we consider the operation and effect of such laws. When wages are fixed by what is called a law, the legal wages remain stationary, while every thing else is in progression; and as those who make that law still continue to lay on new taxes by other laws, they increase the expense of living by one law, and take away the means by another.

But if these gentlemen law-makers and tax-makers thought it right to limit the poor pittance which personal labour can produce, and on which a whole family is to be supported, they certainly must feel themselves happily indulged in a limitation on their own part, of not less than twelve thousand a-year, and that of property they never acquired (nor probably any of their ancestors), and of which they have made never acquire so ill a use.

Having now finished this subject, I shall bring the several particulars into one view, and then proceed to other matters.

The first eight articles, mentioned earlier, are;

  1. Abolition of two millions poor-rates.
  2. Provision for two hundred and fifty-two thousand poor families, at the rate of four pounds per head for each child under fourteen years of age; which, with the addition of two hundred and fifty thousand pounds, provides also education for one million and thirty thousand children.
  3. Annuity of six pounds (per annum) each for all poor persons, decayed tradesmen, and others (supposed seventy thousand) of the age of fifty years, and until sixty.
  4. Annuity of ten pounds each for life for all poor persons, decayed tradesmen, and others (supposed seventy thousand) of the age of sixty years.
  5. Donation of twenty shillings each for fifty thousand births.
  6. Donation of twenty shillings each for twenty thousand marriages.
  7. Allowance of twenty thousand pounds for the funeral expenses of persons travelling for work, and dying at a distance from their friends.
  8. Employment at all times for the casual poor in the cities of London and Westminster.

  9. SECOND ENUMERATION

  10. Abolition of the tax on houses and windows.
  11. Allowance of three shillings per week for life to fifteen thousand disbanded soldiers, and a proportionate allowance to the officers of the disbanded corps.
  12. Increase of pay to the remaining soldiers of £19,500 annually.
  13. The same allowance to the disbanded navy, and the same increase of pay, as to the army.
  14. Abolition of the commutation tax.
  15. Plan of a progressive tax, operating to extirpate the unjust and unnatural law of primogeniture, and the vicious influence of the aristocratical system.

There yet remains, as already stated, one million of surplus taxes. Some part of this will be required for circumstances that do not immediately present themselves, and such part as shall not be wanted, will admit of a further reduction of taxes equal to that amount.

Among the claims that justice requires to be made, the condition of the inferior revenue-officers will merit attention. It is a reproach to any government to waste such an immensity of revenue in sinecures and nominal and unnecessary places and officers, and not allow even a decent livelihood to those on whom the labour falls. The salary of the inferior officers of the revenue has stood at the petty pittance of less than fifty pounds a year for upwards of one hundred years. It ought to be seventy. About one hundred and twenty thousand pounds applied to this purpose, will put all those salaries in a decent condition.

This was proposed to be done almost twenty years ago, but the treasury-board then in being, startled at it, as it might lead to similar expectations from the army and navy; and the event was, that the King, or somebody for him, applied to parliament to have his own salary raised an hundred thousand pounds a year, which being done, every thing else was laid aside.

With respect to another class of men, the inferior clergy, I forbear to enlarge on their condition; but all partialities and prejudices for, or against, different modes and forms of religion aside, common justice will determine, whether there ought to be an income of twenty or thirty pounds a year to one man, and of ten thousand to another. I speak on this subject with the more freedom, because I am known not to be a Presbyterian; and therefore the cant cry of court sycophants, about church and meeting, kept up to amuse and bewilder the nation, cannot be raised against me.

Ye simple men on both sides the question, do you not see through this courtly craft? If ye can be kept disputing and wrangling about church and meeting, ye just answer the purpose of every courtier, who lives the while on the spoils of the taxes, and laughs at your credulity. Every religion is good that teaches man to be good; and I know of none that instructs him to be bad.

All the before-mentioned calculations suppose only sixteen millions and an half of taxes paid into the exchequer, after the expense of collection and drawbacks at the custom-house and excise-office are deducted; whereas the sum paid into the exchequer is very nearly, if not quite, seventeen millions. The taxes raised in Scotland and Ireland are expended in those countries, and therefore their savings will come out of their own taxes; but if any part be paid into the English exchequer, it might be remitted. This will not make one hundred thousand pounds a year difference.

There now remains only the national debt to be considered. In the year 1789, the interest, exclusive of the tontine, was £9,150,138. How much the capital has been reduced since that time the minister best knows. But after paying the interest, abolishing the tax on houses and windows, the commutation tax, and the poor-rates; and making all the provisions for the poor, for the education of children, the support of the aged, the disbanded part of the army and navy, and increasing the pay of the remainder, there will be a surplus of one million.

The present scheme of paying off the national debt appears to me, speaking as an indifferent person, to be an ill-concerted, if not a fallacious job. The burthen of the national debt consists not in its being so many millions, or so many hundred millions, but in the quantity of taxes collected every year to pay the interest. If this quantity continues the same, the burthen of the national debt is the same to all intents and purposes, be the capital more or less. The only knowledge which the public can have of the reduction of the debt, must be through the reduction of taxes for paying the interest. The debt, therefore, is not reduced one farthing to the public by all the millions that have been paid; and it would require more money now to purchase up the capital, than when the scheme began.

Digressing for a moment at this point, to which I shall return again, I look back to the appointment of Mr. Pitt, as minister.

I was then in America. The war was over; and though resentment had ceased, memory was still alive.

When the news of the coalition arrived, though it was a matter of no concern to I felt it as a man. It had something in it which shocked, by publicly sporting with decency, if not with principle. It was impudence in Lord North; it was a want of firmness in Mr. Fox.

Mr. Pitt was, at that time, what may be called a maiden character in politics. So far from being hackneyed, he appeared not to be initiated into the first mysteries of court intrigue. Everything was in his favour. Resentment against the coalition served as friendship to him, and his ignorance of vice was credited for virtue. With the return of peace, commerce and prosperity would rise of itself; yet even this increase was thrown to his account.

When he came to the helm, the storm was over, and he had nothing to interrupt his course. It required even ingenuity to be wrong, and he succeeded. A little time showed him the same sort of man as his predecessors had been. Instead of profiting by those errors which had accumulated a burthen of taxes unparalleled in the world, he sought, I might almost say, he advertised for enemies, and provoked means to increase taxation. Aiming at something, he knew not what, he ransacked Europe and India for adventures, and abandoning the fair pretensions he began with, he became the knight-errant of modern times.

It is unpleasant to see character throw itself away. It is more so to see one's-self deceived. Mr. Pitt had merited nothing, but he promised much. He gave symptoms of a mind superior to the meanness and corruption of courts. His apparent candour encouraged expectations; and the public confidence, stunned, wearied, and confounded by a chaos of parties, revived and attached itself to him. But mistaking, as he has done, the disgust of the nation against the coalition, for merit in himself, he has rushed into measures which a man less supported would not have presumed to act.

All this seems to show that change of ministers amounts to nothing. One goes out, another comes in, and still the same measures, vices, and extravagance are pursued. It signifies not who is minister. The defect lies in the system. The foundation and the superstructure of the government is bad. Prop it as you please, it continually sinks into court government, and ever will.

I return, as I promised, to the subject of the national debt, that off spring the Dutch-Anglo revolution, and its handmaid the Hanover succession.

But it is now too late to enquire how it began. Those to whom it is due have advanced the money; and whether it was well or ill spent, or pocketed, is not their crime. It is, however, easy to see, that as the nation proceeds in contemplating the nature and principles of government, and to understand taxes, and make comparisons between those of America, France, and England, it will be next to impossible to keep it in the same torpid state it has hitherto been. Some reform must, from the necessity of the case, soon begin. It is not whether these principles press with little or much force in the present moment. They are out. They are abroad in the world, and no force can stop them. Like a secret told, they are beyond recall; and he must be blind indeed that does not see that a change is already beginning.

Nine millions of dead taxes is a serious thing; and this not only for bad, but in a great measure for foreign government. By putting the power of making war into the hands of the foreigners who came for what they could get, little else was to be expected than what has happened.

Reasons are already advanced in this work, showing that whatever the reform sin the taxes may be, they ought to be made in the current expenses of government, and not in the part applied to the interest of the national debt. By remitting the taxes of the poor, they will be totally relieved, and all discontent will be taken away; and by striking off such of the taxes as are already mentioned, the nation will more than recover the whole expense of the mad American war.

There will then remain only the national debt as a subject of discontent; and in order to remove, or rather to prevent this, it would be good policy in the stockholders themselves to consider it as property, subject like all other property, to bear some portion of the taxes. It would give to it both popularity and security, and as a great part of its present inconvenience is balanced by the capital which it keeps alive, a measure of this kind would so far add to that balance as to silence objections.

This may be done by such gradual means as to accomplish all that is necessary with the greatest ease and convenience.

Instead of taxing the capital, the best method would be to tax the interest by some progressive ratio, and to lessen the public taxes in the same proportion as the interest diminished.

Suppose the interest was taxed one half penny in the pound the first year, a penny more the second, and to proceed by a certain ratio to be determined upon, always less than any other tax upon property. Such a tax would be subtracted from the interest at the time of payment, without any expense of collection.

One half penny in the pound would lessen the interest and consequently the taxes, twenty thousand pounds. The tax on wagons amounts to this sum, and this tax might be taken off the first year. The second year the tax on female servants, or some other of the like amount might also be taken off, and by proceeding in this manner, always applying the tax raised from the property of the debt toward its extinction, and not carry it to the current services, it would liberate itself.

The stockholders, notwithstanding this tax, would pay less taxes than they do now. What they would save by the extinction of the poor-rates, and the tax on houses and windows, and the commutation tax, would be considerably greater than what this tax, slow, but certain in its operation, amounts to.

It appears to me to be prudence to look out for measures that may apply under any circumstances that may approach. There is, at this moment, a crisis in the affairs of Europe that requires it. Preparation now is wisdom. If taxation be once let loose, it will be difficult to re-instate it; neither would the relief be so effectual, as if it proceeded by some certain and gradual reduction.

The fraud, hypocrisy, and imposition of governments, are now beginning to be too well understood to promise them any long career. The farce of monarchy and aristocracy, in all countries, is following that of chivalry, and Mr. Burke is dressing aristocracy, in all countries, is following that of chivalry, and Mr. Burke is dressing for the funeral. Let it then pass quietly to the tomb of all other follies, and the mourners be comforted.

The time is not very distant when England will laugh at itself for sending to Holland, Hanover, Zell, or Brunswick for men, at the expense of a million a year, who understood neither her laws, her language, nor her interest, and whose capacities would scarcely have fitted them for the office of a parish constable. If government could be trusted to such hands, it must be some easy and simple thing indeed, and materials fit for all the purposes may be found in every town and village in England.

When it shall be said in any country in the world, my poor are happy; neither ignorance nor distress is to be found among them; my jails are empty of prisoners, my streets of beggars; the aged are not in want, the taxes are not oppressive; the rational world is my friend, because I am the friend of its happiness: when these things can be said, then may that country boast its constitution and its government.

Within the space of a few years we have seen two revolutions, those of America and France. In the former, the contest was long, and the conflict severe; in the latter, the nation acted with such a consolidated impulse, that having no foreign enemy to contend with, the revolution was complete in power the moment it appeared. From both those instances it is evident, that the greatest forces that can be brought into the field of revolutions, are reason and common interest. Where these can have the opportunity of acting, opposition dies with fear, or crumbles away by conviction. It is a great standing which they have now universally obtained; and we may hereafter hope to see revolutions, or changes in governments, produced with the same quiet operation by which any measure, determinable by reason and discussion, is accomplished.

When a nation changes its opinion and habits of thinking, it is no longer to be governed as before; but it would not only be wrong, but bad policy, to attempt by force what ought to be accomplished by reason. Rebellion consists inforcibly opposing the general will of a nation, whether by a party or by a government. There ought, therefore, to be in every nation a method of occasionally ascertaining the state of public opinion with respect to government. On this point the old government of France was superior to the present government of England, because, on extraordinary occasions, recourse could be had what was then called the States General. But in England there are no such occasional bodies; and as to those who are now called Representatives, a great part of them are mere machines of the court, place men, and dependants.

I presume, that though all the people of England pay taxes, not an hundredth part of them are electors, and the members of one of the houses of parliament represent nobody but themselves. There is, therefore, no power but the voluntary will of the people that has a right to act in any matter respecting a general reform; and by the same right that two persons can confer on such a subject, a thousand may. The object, in all such preliminary proceedings, is to find out what the general sense of a nation is, and to be governed by it. If it prefer a bad or defective government to a reform or choose to pay ten times more taxes than there is any occasion for, it has a right so to do; and so long as the majority do not impose conditions on the minority, different from what they impose upon themselves, though there may be much error, there is no injustice. Neither will the error continue long. Reason and discussion will soon bring things right, however wrong they may begin. By such a process no tumult is to be apprehended. The poor, in all countries, are naturally both peaceable and grateful in all reforms in which their interest and happiness is included. It is only by neglecting and rejecting them that they become tumultuous.

The objects that now press on the public attention are, the French revolution, and the prospect of a general revolution in governments. Of all nations in Europe there is none so much interested in the French revolution as England. Enemies for ages, and that at a vast expense, and without any national object, the opportunity now presents itself of amicably closing the scene, and joining their efforts to reform the rest of Europe. By doing this they will not only prevent the further effusion of blood, and increase of taxes, but be in a condition of getting rid of a considerable part of their present burthens, as has been already stated. Long experience however has shown, that reforms of this kind are not those which old governments wish to promote, and therefore it is to nations, and not to such governments, that these matters present themselves.

In the preceding part of this work, I have spoken of an alliance between England, France, and America, for purposes that were to be afterwards mentioned. Though I have no direct authority on the part of America, I have good reason to conclude, that she is disposed to enter into a consideration of such a measure, provided, that the governments with which she might ally, acted as national governments, and not as courts enveloped in intrigue and mystery. That France as a nation, and a national government, would prefer an alliance with England, is a matter of certainty. Nations, like individuals, who have long been enemies, without knowing each other, or knowing why, become the better friends when they discover the errors and impositions under which they had acted.

Admitting, therefore, the probability of such a connection, I will state some matters by which such an alliance, together with that of Holland, might render service, not only to the parties immediately concerned, but to all Europe.

It is, I think, certain, that if the fleets of England, France, and Holland were confederated, they could propose, with effect, a limitation to, and a general dismantling of, all the navies in Europe, to a certain proportion to be agreed upon.
First, That no new ship of war shall be built by any power in Europe, themselves included.
Second, That all the navies now in existence shall be put back, suppose to one-tenth of their present force. This will save to France and England, at least two millions sterling annually to each, and their relative force be in the same proportion as it is now. If men will permit themselves to think, as rational beings ought to think, nothing can appear more ridiculous and absurd, exclusive of all moral reflections, than to be at the expense of building navies, filling them with men, and then hauling them into the ocean, to try which can sink each other fastest. Peace, which costs nothing, is attended with infinitely more advantage, than any victory with all its expense. But this, though it best answers the purpose of nations, does not that of court governments, whose habited policy is pretence for taxation, places, and offices.

It is, I think, also certain, that the above confederated powers, together with that of the United States of America, can propose with effect, to Spain,the independence of South America, and the opening those countries of immense extent and wealth to the general commerce of the world, as North America now is.

With how much more glory, and advantage to itself, does a nation act, when it exerts its powers to rescue the world from bondage, and to create itself friends, than when it employs those powers to increase ruin, desolation, and misery. The horrid scene that is now acting by the English government in the East-Indies, is fit only to be told of Goths and Vandals, who, destitute of principle, robbed and tortured the world they were incapable of enjoying.

The opening of South America would produce an immense field of commerce, and a ready money market for manufactures, which the eastern world does not. The East is already a country full of manufactures, the importation of which is not only an injury to the manufactures of England, but a drain upon its specie. The balance against England by this trade is regularly upwards of half a million annually sent out in the East-India ships in silver; and this is the reason,together with German intrigue, and German subsidies, that there is so little silver in England.

But any war is harvest to such governments, however ruinous it may be to anation. It serves to keep up deceitful expectations which prevent people from looking into the defects and abuses of government. It is the lo here! and the lo there! that amuses and cheats the multitude.

Never did so great an opportunity offer itself to England, and to all Europe, as is produced by the two Revolutions of America and France. By the former, freedom has a national champion in the western world; and by the latter, in Europe. When another nation shall join France, despotism and bad government will scarcely dare to appear. To use a trite expression, the iron is becoming hot all over Europe. The insulted German and the enslaved Spaniard, the Russ and the Pole, are beginning to think. The present age will hereafter merit to be called the Age of Reason, and the present generation will appear to the future as the Adam of a new world.

When all the governments of Europe shall be established on the representative system, nations will become acquainted, and the animosities and prejudices fomented by the intrigue and artifice of courts, will cease. The oppressed soldier will become a freeman; and the tortured sailor, no longer dragged through the streets like a felon, will pursue his mercantile voyage in safety. It would be better that nations should wi continue the pay of their soldiers during their lives, and give them their discharge and restore them to freedom and their friends, and cease recruiting, than retain such multitudes at the same expense, in a condition useless to society and to themselves. As soldiers have hitherto been treated in most countries, they might be said to be without a friend. Shunned by the citizen on an apprehension of their being enemies to liberty, and too often insulted by those who commanded them, their condition was a double oppression. But where genuine principles of liberty pervade a people, every thing is restored to order; and the soldier civilly treated, returns the civility.

In contemplating revolutions, it is easy to perceive that they may arise from two distinct causes; the one, to avoid or get rid of some great calamity; the other, to obtain some great and positive good; and the two may be distinguished by the names of active and passive revolutions. In those which proceed from the former cause, the temper becomes incensed and soured; and the redress, obtained by danger, is too often sullied by revenge. But in those which proceed from the latter, the heart, rather animated than agitated, enters serenely upon the subject. Reason and discussion, persuasion and conviction, become the weapons in the contest, and it is only when those are attempted to be suppressed that recourse is had to violence. When men unite in agreeing that a thing is good, could it be obtained, such for instance as relief from a burden of taxes and the extinction of corruption, the object is more than half accomplished. What they approve as the end, they will promote in the means.

Will any man say, in the present excess of taxation, falling so heavily on the poor, that a remission of five pounds annually of taxes to one hundred and four thousand poor families is not a good thing? Will he say that a remission of seven pounds annually to one hundred thousand other poor families- of eight pounds annually to another hundred thousand poor families, and of ten pounds annually to fifty thousand poor and widowed families, are not good things? And, to proceed a step further in this climax, will he say that to provide against the misfortunes to which all human life is subject, by securing six pounds annually for all poor, distressed, and reduced persons of the age of fifty and until sixty, and of ten pounds annually after sixty, is not a good thing?

Will he say that an abolition of two millions of poor-rates to the house-keepers, and of the whole of the house and window-light tax and of the commutation tax is not a good thing? Or will he say that to abolish corruptionis a bad thing?

If, therefore, the good to be obtained be worthy of a passive, rational, and costless revolution, it would be bad policy to prefer waiting for a calamity that should force a violent one. I have no idea, considering the reforms which are now passing and spreading throughout Europe, that England will permit herself to be the last; and where the occasion and the opportunity quietly offer, it is better than to wait for a turbulent necessity. It may be considered as an honour to the animal faculties of man to obtain redress by courage and danger, but it is far greater honour to the rational faculties to accomplish the same object by reason, accommodation, and general consent.

As reforms, or revolutions, call them which you please, extend themselves among nations, those nations will form connections and conventions, and when a few are thus confederated, the progress will be rapid, till despotism and corrupt government be totally expelled, at least out of two quarters of the world, Europe and America. The Algerine piracy may then be commanded to cease, for it is only by the malicious policy of old governments, against each other, that it exists.

Throughout this work, various and numerous as the subjects are, which I have taken up and investigated, there is only a single paragraph upon religion, viz." that every religion is good that teaches man to be good. "

I have carefully avoided to enlarge upon the subject, because I am inclined to believe that what is called the present ministry, wish to see contentions about religion kept up, to prevent the nation turning its attention to subjects of government. It is as if they were to say, "Look that way, or any way, but this."

But as religion is very improperly made a political machine, and the realityof it is there by destroyed, I will conclude this work with stating in what light religion appears to me.

If we suppose a large family of children, who, on any particular day, or particular circumstance, made it a custom to present to their parents some token of their affection and gratitude, each of them would make a different offering, and most probably in a different manner. Some would pay their congratulations in themes of verse and prose, by some little devices, as their genius dictated, or according to what they thought would please; and, perhaps, the least of all, not able to do any of those things, would ramble into the garden, or the field, and gather what it thought the prettiest flower it could find, though, perhaps, it might be but a simple weed. The parent would be more gratified by such a variety, than if the whole of them had acted on a concerted plan, and each had made exactly the same offering. This would have the cold appearance of contrivance, or the harsh one of control. But of all unwelcome things, nothing could more afflict the parent than to know, that the whole of them had afterwards gotten together by the ears, boys and girls, fighting, scratching, reviling, and abusing each other about which was the best or the worst present.

Why may we not suppose, that the great Father of all is pleased with variety of devotion; and that the greatest offence we can act, is that by which we seek to torment and render each other miserable? For my own part, I am fully satisfied that what I am now doing, with an endeavour to conciliate mankind, to render their condition happy, to unite nations that have hitherto been enemies,and to extirpate the horrid practice of war, and break the chains of slavery and oppression is acceptable in his sight, and being the best service I can perform, I act it cheerfully.

I do not believe that any two men, on what are called doctrinal points, think alike who think at all. It is only those who have not thought that appear to agree. It is in this case as with what is called the British constitution. It has been taken for granted to be good, and encomiums have supplied the place of proof. But when the nation comes to examine into its principles and the abuses it admits, it will be found to have more defects than I have pointed out in this work and the former.

As to what are called national religions, we may, with as much propriety, talk of national Gods. It is either political craft or the remains of the Pagan system, when every nation had its separate and particular deity. Among all the writers of the English church clergy, who have treated on the general subject of religion, the present Bishop of Llandaff has not been excelled, and it is with much pleasure that I take this opportunity of expressing this token of respect.

I have now gone through the whole of the subject, at least, as far as it appears to me at present. It has been my intention for the five years I have been in Europe, to offer an address to the people of England on the subject of government, if the opportunity presented itself before I returned to America. Mr. Burke has thrown it in my way, and I thank him. On a certain occasion, three years ago, I pressed him to propose a national convention, to be fairly elected, for the purpose of taking the state of the nation into consideration; but I found, that however strongly the parliamentary current was then setting against the party he acted with, their policy was to keep every thing within that field of corruption, and trust to accidents. Long experience had shown that parliaments would follow any change of ministers, and on this they rested their hopes and their expectations.

Formerly, when divisions arose respecting governments, recourse was had to the sword, and a civil war ensued. That savage custom is exploded by the new system, and reference is had to national conventions. Discussion and the general will arbitrates the question, and to this, private opinion yields with a good grace, and order is preserved uninterrupted.

Some gentlemen have affected to call the principles upon which this work and the former part of Rights of Man are founded, "a new-fangled doctrine."The question is not whether those principles are new or old, but whether they are right or wrong. Suppose the former, I will show their effect by a figure easily understood.

It is now towards the middle of February. Were I to take a turn into the country, the trees would present a leafless, wintery appearance. As people are apt to pluck twigs as they walk along, I perhaps might do the same, and by chance might observe, that a single bud on that twig had begun to swell. I should reason very unnaturally, or rather not reason at all, to suppose this was the only bud in England which had this appearance. Instead of deciding thus, I should instantly conclude, that the same appearance was beginning, or about to begin, every where; and though the vegetable sleep will continue longer on some trees and plants than on others, and though some of them may not blossom for two or three years, all will be in leaf in the summer, except those which are rotten. What pace the political summer may keep with the natural, no human foresight can determine. It is, however, not difficult to perceive that the spring is begun.- Thus wishing, as I sincerely do, freedom and happiness to all nations, I close the SECOND PART.


Appendix


As the publication of this work has been delayed beyond the time intended, I think it not improper, all circumstances considered, to state the causes that have occasioned delay.

The reader will probably observe, that some parts in the plan contained in this work for reducing the taxes, and certain parts in Mr. Pitt's speech at the opening of the present session, Tuesday, January 31, are so much alike as to induce a belief, that either the author had taken the hint from Mr. Pitt, or Mr. Pitt from the author. — I will first point out the parts that are similar, and then state such circumstances as I am acquainted with, leaving the reader to make his own conclusion.

Considering it as almost an unprecedented case, that taxes should be proposed to be taken off, it is equally extraordinary that such a measure should occur to two persons at the same time; and still more so (considering the vast variety and multiplicity of taxes) that they should hit on the same specific taxes. Mr. Pitt has mentioned, in his speech, the tax on Carts and Wagons — that on Female Servants — the lowering the tax on Candles and the taking off the tax of three shillings on Houses having under seven windows.

Every one of those specific taxes are a part of the plan contained in this work, and proposed also to be taken off. Mr. Pitt's plan, it is true, goes no further than to a reduction of three hundred and twenty thousand pounds; and the reduction proposed in this work, to nearly six millions. I have made my calculations on only sixteen millions and an half of revenue, still asserting that it was "very nearly, if not quite, seventeen millions." Mr. Pitt states it at 16,690,000. I know enough of the matter to say, that he has not overstated it. Having thus given the particulars, which correspond in this work and his speech, I will state a chain of circumstances that may lead to some explanation.

The first hint for lessening the taxes, and that as a consequence flowing from the French revolution, is to be found in the ADDRESS and DECLARATION of the Gentlemen who met at the Thatched-House Tavern, August 20, 1791. Among many other particulars stated in that Address, is the following, put as an interrogation to the government opposers of the French Revolution. "Are they sorry that the pretence for new oppressive taxes, and the occasion for continuing many old taxes will be at an end?"

It is well known that the persons who chiefly frequent the Thatched-House Tavern, are men of court connections, and so much did they take this Address and Declaration respecting the French Revolution, and the reduction of taxes in disgust, that the Landlord was under the necessity of informing the Gentlemen, who composed the meeting of the 20th of August, and who proposed holding another meeting, that he could not receive them.

What was only hinted in the Address and Declaration respecting taxes and principles of government, will be found reduced to a regular system in this work. But as Mr. Pitt's speech contains some of the same things respecting taxes, I now come to give the circumstances before alluded to.

The case is: This work was intended to be published just before the meeting of Parliament, and for that purpose a considerable part of the copy was put into the printer's hands in September, and all the remaining copy, which contains the part to which Mr. Pitt's speech is similar, was given to him full six weeks before the meeting of Parliament, and he was informed of the time at which it was to appear. He had composed nearly the whole about a fortnight before the time of Parliament meeting, and had given me a proof of the next sheet. It was then in sufficient forwardness to be out at the time proposed, as two other sheets were ready for striking off. I had before told him, that if he thought he should be straitened for time, I could get part of the work done at another press, which he desired me not to do. In this manner the work stood on the Tuesday fortnight preceding the meeting of Parliament, when all at once, without any previous intimation, though I had been with him the evening before, he sent me, by one of his workmen, all the remaining copy, declining to go on with the work on any consideration.

To account for this extraordinary conduct I was totally at a loss, as he stopped at the part where the arguments on systems and principles of government closed, and where the plan for the reduction of taxes, the education of children, and the support of the poor and the aged begins; and still more especially, as he had, at the time of his beginning to print, and before he had seen the whole copy, offered a thousand pounds for the copy-right, together with the future copy-right of the former part of the Rights of Man. I told the person who brought me this offer that I should not accept it, and wished it not to be renewed, giving him as my reason, that though I believed the printer to be an honest man, I would never put it in the power of any printer or publisher to suppress or alter a work of mine, by making him master of the copy, or give to him the right of selling it to any minister, or to any other person, or to treat as a mere matter of traffic, that which I intended should operate as a principle.

His refusal to complete the work (which he could not purchase) obliged me to seek for another printer, and this of consequence would throw the publication back till after the meeting of Parliament, otherways it would have appeared that Mr. Pitt had only taken up a part of the plan which I had more fully stated.

Whether that gentleman, or any other, had seen the work, or any part of it, is more than I have authority to say. But the manner in which the work was returned, and the particular time at which this was done, and that after the offers he had made, are suspicious circumstances. I know what the opinion of booksellers and publishers is upon such a case, but as to my own opinion, I choose to make no declaration. There are many ways by which proof sheets may be procured by other persons before a work publicly appears; to which I shall add a certain circumstance, which is,

A ministerial bookseller in Piccadilly who has been employed, as common report says, by a clerk of one of the boards closely connected with the ministry (the board of trade and plantation, of which Hawkesbury is president) to publish what he calls my Life, (I wish his own life and those of the cabinet were as good), used to have his books printed at the same printing-office that I employed; but when the former part of Rights of Man came out, he took his work away in dudgeon; and about a week or ten days before the printer returned my copy, he came to make him an offer of his work again, which was accepted. This would consequently give him admission into the printing-office where the sheets of this work were then lying; and as booksellers and printers are free with each other, he would have the opportunity of seeing what was going on. — Be the case, however, as it may, Mr. Pitt's plan, little and diminutive as it is, would have made a very awkward appearance, had this work appeared at the time the printer had engaged to finish it.

I have now stated the particulars which occasioned the delay, from the proposal to purchase, to the refusal to print. If all the Gentlemen are innocent, it is very unfortunate for them that such a variety of suspicious circumstances should, without any design, arrange themselves together.

Having now finished this part, I will conclude with stating another circumstance.

About a fortnight or three weeks before the meeting of Parliament, a small addition, amounting to about twelve shillings and sixpence a year, was made to the pay of the soldiers, or rather their pay was docked so much less. Some Gentlemen who knew, in part, that this work would contain a plan of reforms respecting the oppressed condition of soldiers, wished me to add a note to the work, signifying that the part upon that subject had been in the printer's hands some weeks before that addition of pay was proposed. I declined doing this, lest it should be interpreted into an air of vanity, or an endeavour to excite suspicion (for which perhaps there might be no grounds) that some of the government gentlemen had, by some means or other, made out what this work would contain: and had not the printing been interrupted so as to occasion a delay beyond the time fixed for publication, nothing contained in this appendix would have appeared.



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