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mail, so that nothing in this excep.

EXTRACT * tion contained shall extend to per.

FROM “mit the delivery of any letters or Facts (founded upon Parliamentary “ other things connected with such run

Returns), illustrative of the great “ ning of the said mail.”

inequality of thie Taxes on Houses The exemption-clause, then, allows and Windows, showing how unjustly of men and maid servants doing the ne, and oppressively they beat upon the cessary domestic and other daily work.

middle and industrious clusses. We may buy milk on the Sunday before

Dunn and Sor, Fleet-street. nine in the morning and after four iu

The total amount of the house rental the afternoon. We may buy drugs. of England and Wales is 11;154,1091., Bakers may set their sponge, or super- of which Longlon, Middlesex; and West intend the selling and buying and deli- minster contribute 5,143,3401. The vering of baked meat; and, in inns and amount of the assessment for the metrocoffee-houses and cook-shops meat and politan districts is most strikingly re drink may be sold to those who are tra- inarkable, but surprise vanishes upon a vellers, to those who have lodged and careful investigation, and is succeeded slept on the premises during the pre- by indignation at the unfair and unequal ceding night, to those who are attend. manner in which house property has ing meetings of religious worship, and been rated for the purposes of taxation. to these latter horses and carriages may In London and the populous suburbs, be let; medical men may attend the the dwellings of many thousands of sick, and persons may put this act in hard-working industrious men, men of force, on a Sunday; stage coaches and very trifling property, whose' houses oinnibuses, carrying passengers for hire, solely acquire a high value from being if going only ten milesout of London,may in thoroughfares, valuable for the purgo on Sunday if they start before nine poses of trade, and for trade only, are in the morning; and they my couie rated, to the inhabited house duty, conback again into London, if they leave siderably higher than the dwellings of the place that they start froni after noblemen of princely fortunes, residing seven in the evening; the mail coaches in the different counties in England, may trade on the Sunday, but they may whose houses are, comparatively speaknot (as they now do when ten miles ing, palaces. Here is an act of Parliafrom London) deliver letters, nor may ment, the provisions of which are forcithey, according to this bill carry passen- bly plain, directing that in all cases the gers on a Sunday, except as under article real annual value shall be taken for the above, which would, of course, prevent

“ purpose of assessment," notoriously their carrying them at all on Sundays, evaded and shamefully avoided : a rate for the mail could not put up on the upon the full value, or 7-8ths of the varoad for any time. I have numbered my lue, is acted upon generally where the

paragraphs above merely for the sake of middle and industrious classes are con* reference; but the numbers are not cerned; but in other cases, two-thirds

those of the clauses in the bill, I men- of the real value, one-half of the value, tion this, because persons in referring one quarter, and an eighth, have been to the bill might think to find the clauses taken in defiance of all law and justice. numbered as 1. have numbered the pa

It is obvious that the principal part of ragraphs above, which is not the case. the inhabited house duty has been

thrown upon industry, and that the powe erful and wealthy classes have contrived to escape without paying a quarter of their due proportion. Even in London, how many of the occupants of houses in the fashionable streets and squares pay upon the rentał paid, which is of course the real annual value, and

as such can alone be suffered to be taken proportion, according to their respective for the

purposes of assessment ? The law means, towards the maintenance and can admit of no collusion, subterfuge, support of the institutions and establishor evasion ; houses let at 20, 30, 40, and ments which shield and protect them in 50 pounds per annum pay upon the full the enjoyment of their

property. Under rental, or nearly so; and that being the the existing mode no sort of proportion case, why should not all ?..

exists between property and taxation ; This is a subject which comes home a peer with 30,000l. per ann. in freto every fire-side, and one which will quent instances, paying 'no more in amply repay a careful and searching house duty annually, possibly less, than examination : it opens our eyes to a sys- a person whose whole property put totem long suspected to be in existence ; gether would not amount to 3,0001. the startling fact is plainly apparent, The total repeal of the assessed taxes, that in direct taxation the wealthy and the imposition of a fairly levied orders have not contributed one-fourth and equally divided tax upon property, of their due share. It is sufficiently which would take from all in proporobvious where the burden of taxation tion to their means, will be more equithas lain with fearful and overpowering able, and beyond all comparison, divide weight ; pressing heavily on the springs the burden of taxation more equally. of industry; devouring the hard earnings Such a measure would give general of toiling men, who may be truly de- satisfaction, and be productive of infiscribed, in the language of Burns, as nite good, by sweeping away the various "the neglected many, whose nerves, checks and clogs, which, under the “ whose sinews, and whose days are system of the assessed Taxes, prevent " soll to the minions of fortune.' employment and cripples industry.

It must appear somewhat singular to The inconsistencies and inequalities the uninitiated to find the highest pay- in the house duty, its total inadequacy ers to the dwelling house duty,* not the and inefficiency as a financial measure owners of extensive, magnificent, and to equalize the weight of the taxation splendid mansions, with ample means of the state, are plain and practical and princely incomes; but retail shop- grievances, clearly seen, and sensibly keepers--the occupants of shops and felt as such by the most deserving warehouses ! We well know that the classes, who have for a long period suplaw literally enforced would, by this ported patiently, with praiseworthy fortime, have laid one half of the country titude and forbearance, the unjustifiable mansions of the nobility in ruins; the and oppressive burden shifted upon omission of the literal meaning and in them; it is now reasonable they should tent of the act throws a most undue be relieved by an alteratioui which would weight and proportion of taxation upon at once come home to their immediate industry. « Hinc illæ lachryme. wants and interests. The state has unIf we insure a ship froin the perils of deniably a most just and undoubted the sea, or our houses from daniage by claim upon all for the protection given, fire; or if we insure our lives as a pro. and from all the legislature inust take vision, in case of death, for the benefit in proportion to their means—in proof surviving relatives, we pay insurance portion to the amount of their stake in for protection in proportion to the the nation,-guided by the value of their amount insured ; and by the same rule property, not by the fallacious and misof reason and common sense, if an indi- leading proof of property, the payment vidual has an income derived from pro- of a heavy rental for a shop or wareperty amounting to 100l. per annum, or house, or the scarcely less - fallacions 1,0001., 10,0001., or 50,0001., . they test, the rent of the dwellings occupied should exch pay a fair, just, and equnl by the middle classes generally. What The great majority by's comparison is of

criterion of property is there in renting! course alluded to, and not a few individual large premises for a school, or a highly

rented shop or warehouse ? a proof of


industry, talent and exertion truly, but Cople House-Eirl of Ludlow not of property. The weight is laid Melchburn ParkLord St. John just precisely where it ought not to be- Oakley House-Marquis of Tavistock upon industry, exertion skill, and Bletsoe Park-Lord St. John labour ; upon qualities which a wise Ampthill Park-Lord Holland and good government should ever be- Wrest House--Countess De Grey stow fostering and anxious care and pro- The highest rate in the county is tection, not depress by tyrannical and fupon 4001. and upwards, without specie over-reaching measures of finance; the fying to what extent, which no doubt house duty in point of injustice is with applies to Woburn, the princely abode out a parallel-in a nation to:) boasting of the Duke of Bedford: British justice, liberality, and gene- Only seven houses in the county are rosity!

rated above 501. per annum. We refer BEDFORD.*

to the list of the twelve principal resiWe find in the county of Bedford be seen five in number out of the twelve

dents in this county, from which it will (according to the oath of the assessor, enumerated, pay no more than 7l. Is. 8d. or surveyor, sworn to act faithfully and honestly, without favour or affection, annually, for welling-house duty, and under 48th Geo. III, cap. 55, by though consisting of marquises, earls, which the commissioners of taxes are authorised to increase the assessments

BERKS. in all cases to the actual rent paid, or, According to the official returos, if not let, but occupied by the owners, there are in this county to the real annual value at which the

Each payiug inhabited house draty, annually. premises might be let; the commis

2 houses rated at 901. £12 15 0 sioners, surveyors, &c. being bound to 14


14. 3 4 follow the instructions of the Lords



15 11 8 of the Treasury :)



21 5 0 Each paying ivhabiter house duty annually.

The principal dwellings consist of 7 houses rated at 501. £7 18 Englefield House-De Beauvoir, Esq. 3

8 10 0

Hedsor Lodge-Lord Boston
1001. 14 3 4
1101. 15 11 8

A noble mausion. 2001. 28 6 8 Basildon-Sir F. Sykes, Bart. 1

4001. and upwards, Coleshill House-Lord Folkstone The principal dwellings in this county Aldermaston House - W. Congrere, consist of

Battlesden Park-Sir G. P. Turner Padworth House--T. Baron, Esq.
Woburn Abbey-Duke of Bedford Caversham Park Col. Marsac

A princely, extensive, and magnificent seat, Beaumont Lodge-Lord Ashbrook the stables constituting the wings. ut an ele. Dropmore--Lord Grenville gant building, the centre formed by a riding Benham Park-Margravine of Anspach house and tennis-court, connecting a colonDade (a quarter of a mile long) with the noble Hampstead Lodge-Earl Craven owner's private apartments, green-house 140 Whytham Abbey-Earl of Abingdon feet long, park walled round, twelve miles in Dition Park-Lord Montagu circumference,

Stuffings-Lord Dorchester Hawnes House-Lord Carteret Billingbear-Lord Braybrooke Wrest Park-Lady De Grey

Southill Park-Lord Foxford Warden -- Lord Ongley

Mongewell House-Bishop of Durham

Fawley Courd-W. B. W. Freeman, . In the Tables (vide pp. 4, 5) the rates are Esq. thus given: 901. and under 100l.; 1001. aud Seven noble lords rated at 110l. per under 1101., &c. The lowest amount is taken, which in the generality of cases will be found

annum for inhabiied house-duty, and to apply to the different mansions, particularly yearly contributing 15l. Ils. 8d. each, those of bigh value.

in direct taxation under this head, as.

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their generous and powerful, and withal Cosgrove Priory--Lord Lynedock. equal and just, proportion, towards Early Court-Lord Stowell. meeting the weighty burdens of the

We are not aware that there is any state; 151. lIs. 8d. inhabited house clause in the act permitting i quarter or duty is paid by some hundreds annually third of the full value to be taken in from their daily exertions, three-fourths particular cases; it is perfectly clear if of whom, if their debts were paid, the law is enforced to the letter in any would not be worth 1201. in the world. instances (and it is in 50 cases out of The inhabited house-dury, or rather the each 100), it must be so in all, for then income-tax so called, is most offensively a much lower rate fairly divided would partial in operation, and injurious in produce the same' rerenue.

Taxation effect.

is at present so cleverly contrived, that BUCKS.

a man with 500/. per annum, earned by According to the official returns, daily exertion, and one with 30,0001. there are in the county of Bucks per annum, independent fortune, contriEach payiug islahited house-duty, annually. bute equally the expenses of the state: 5 houses rated at 901..... £12 15 0 whereas the one should pay just sixty 1001..... 14

times more than the other. The system is 1


15 11 8
1502..... 21

disgracefully absurd altogether, calcu2001..... 28

lated to save appearances by exacting a 3001..... 42 10

mere shadow of taxation from the · The principal dwellings in the county powerful classes, instead of a due share, consist of

and to throw the principal. weight upon Stoke Park-J. Penn, Esq.

industry. Large square centre, two wings, south front Stowe, the magnificent Stowe! rated 196 feet loug, ornamented with a colonnade ; at 300l. per annum : seventy-five louses rated at 1501. per annum.

in the city of London are rated at a Wycombe Abbey-Lord Carrington similar amount, worth not one-twenWycombe Park—Sir J. D. King, Bart. tieth part of the value of Stowe, and

Spacious building, south frout 300 feet. lofty acquiring even that value, not as dwellapartinents, paiuted ceilivgs, gilt coruices, ing or inhabited houses (the professed marble door-frames, mahogany staircase, extensive grounds. 1501. per andum.

object for taxation contemplated in Sharıleloes-T, T. Drake, Esq.

levying this tax), but as banking-houses Stowe--Duke of Buckingham

or large shops in the principal tho

roughfares; consequently, not A magnificent seat, the greatest ornament third of the value in justice ought to of the county, with towers, columns, obelisks, and temples; principal front 916 feet from have been considered as belonging to east to west; centre wiogs, coloowades, Co. the dwelling-house. With respect to rinthian columps, pilastres, flight of 31 steps, houses occupied for the purposes of spleudid interior, poble rooms, saloon paved trade, we find all circumstances which with marble, Scagliola columns, white marble capitals, 12 statues, extensive grounds, de increase the value taken to fill up an lightful woods, &c. &c., rated as worth 3001. enormous assessment; yet the princely per annum, and 421. 108. iuhabited house-duty abode of a noble duke, for the purpose paid for this princely and splendid abode!

of taxation, is reduced to a level with Hartwell, Rev. Sir G. Lee, Bart.

the dwelling of a Ludgate-hill haberBeechwood-Sir J. Sebright

dasher. 421. 10s. inhabited house-duty Aston Clinton-Lord Lake

paid by the Duke of Buckingham for Ditton Park-Lord Montngu

Stowe-the regal Stowe !
Missenden-Earl of Buckinghamshire
Penn House-Earl Howe

Peterley House-Lord Dormer

We find in this county Dropmore Lodge-Lord Grenville Paying inhabited house-duty annually.

I house rated at 2004..... £28 6 8 Newport House-Lord St. Helens


1501..... 21 5 0 Court Garden Lord Gardner


1101...... 15 11 8 Iver-Lord Gambier

1001..... 14' 3 4




The principal dwellinga consist of Superb mansion two fronts spacious Waresley Park-Earl of Kilmoecy centre: large wipgs-lufty vaulted portico, Wimpole Hall-Earl of Hardwicke

admit a carriage-grand saloun, looking down

upou a terrace 350 feet long-great ball, a The most splendid resideuce in the couoty, lofty Tuom two stories high, paved with mar. Bourne House-Earl de la War re ble ; venerable avenue-.plantations, &c. Madingly Park-Sir St. Vincent Cotton Colesworth Castle-T. Tarleton, Esq. Cheveley Park-Duke of Rutland Marple Hall-J. B. Isherwood, Esq. Ick worth Park-Earl of Bristol

Dunhain Massey-Earl of Stamford Ely Palace-Bishop of Ely.

Norton Priory--Sir R. Brooke : Wimpole Hall, the Earl of Hard- Tabley Park-Sir J. F. 'Leycester wicke, rated at 2001. per annum, and Outhrington Hall --J. Trafford, Esq. contributing 28l. 6s. Bd. annually, as Lyme Park-T. Legh, Esq. being a fair proportion of taxation, and A noble mansiun ; conservatory 120 feet sworn to as the full and real bona fide long. annual value of Wimpole Hall. This Bramhall Hall --W. Davenport, Esq. being the case, we are bound to believe Vale Royal Abbey-Lord Delamere it, and can only state, the sooner such a Hooton Hall-Sir T. M. Stanley, Bart, mode of awarding the proportion of the Godolphin Park-Duke of Leeds expenses of the state is thrown up, the Tarporley-Lord Alvanley better for all parties concerned. In this Chester Palace-Bishop of Chester. county we find five noblemien of high Eaton Hall, rated at 300l. per annum, rank contributing no more in taxation, and paying 421. 10s. house duty yearly, under this very important head, than Cholmondeley Castle, the Marquis of any five individuals whose dwellings, Cholmondeley, rated as worth 2001. per. detached from the part appropriated to amum, and paying 281. 6s. Sd. duty.. trade, which ought to have been in- Godolphin Park, the Dake of Leeds, cluded in the valuation, are not worth rated as worth 150l. per annum,

and 30l. per annum.

paving 211. 58. inhabited house duty. ;

Chester Palace the same, 211. 58. CHESTER.

If all the rates in the county of It appears by the official returns there Chester are made with the same deare in this county

gree of proportion between the real Paying inbabited house-duty annually. value and the rate for assessment, there I house rated at 3001 .....12 100

can be, we should presume, but few 2001.... 28 6 8 1501. 21 5.0

appeals for overcharges, 3

1101. 15 11 8 Poor-rate, church-rate, &c. are of

100L 14 3 4 course in the same proportion. The principal dwellings consist of

Capesthorn Hall-D. Davenport, Esq.
Asile Park-Col. Parker

According to the official returns there Over Peovre Park—Sir H. M. Main- are in the county of Cormwall waring

Each paying inhabited 'house-duty annually. Mere Hall-P. L. Brooke, Esq.

3 bouses rated at 1101....£15 11 8 Booth Hall-J. Legh, Esq.

801. u 6 8

701.... 9 18 4 Crewe Hall-Lord Crewe Doddington Hall-Sir J. Broughton The principal dwellings consist of A spacious and splendid, fabric.

Clowance--Sir J. St. Aubyn, Bart. Combermere Abbey - Lord Comber

In a park five miles in circumference.

Tehidy_Lord de Dunstanville Cholmondeley Castle - Marquis". of

In a park and ground 700 acres. Cholmondeley

Polvellan-. Buller, Bsq. Amagnificent structure of immense propor- Warrington House-Duke of Northumtions,

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




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