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FROM THE LIBRARY OF
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Professor Karl Heinrich Rau
LIBILARY OF THE
VERSITY OF MICHIGAN
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OF THE UNIVERSITY OF HEIDELBERG
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PRESENTED TO THE
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TWICE
Mr. Philo Parsons
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,
THE TAXATION OF THE UNITED
KINGDOM
4
非
量是非
重量
THE TAXAT KONTA
University of
MICHIGAN
OF THE
UNITED KINGDOM.
BY
R. DUDLEY BAXTER, M.A.
PARTLY READ BEFORE THE STATISTICAL SOCIETY OF
LONDON, JANUARY 19, 1869.
“ Follow Facts."
Pondon:
MACMILLAN AND CO.
[The Right of Translation is reserved.]
1869.
BY THE SAME AUTHOR.
8vo. 100 pr. price 3s. 6d.
NATIONAL INCOME.
THE UNITED KINGDOM.
Read before the Statistical Society of London, January 21, 1868.
LONDON: MACMILLAN & CO.
1868.
PREFACE.
14-18 MVP.
The First Part of the following work, with a short
sketch of two Chapters of the Second Part, was
read, in January last, before the Statistical Society
of London, and had the advantage of the sugges-
tions of its Members, and the criticisms of the
Press.
The Second Part, which now constitutes the
main portion of the work, is almost entirely new,
and embraces the important questions of Rating,
of the relative Taxation of Land, Personalty, and
Industry, and of the indirect effect of Taxes upon
Prices.
On all the subjects discussed, the greatest pains.
have been taken to obtain accurate information,
and from the most reliable sources. The public
Statistics have been drawn from Parliamentary
Returns, and from the works of Porter and
2
10369
Preface.
enue
1.
U
McCulloch; and most valuable assistance has
been kindly given by Mr. Gripper, the Controller
General of the Inland Revenue Department.
The circumstances of the different Trades in
taxable articles have been supplied by very emi-
nent wholesale and retail firms in each department,
and checked by numerous inquiries among the
smaller retail dealers.
The Consumption of taxable commodities by
the different Classes of the community has been
ascertained by diligent inquiry, as well as by
Returns furnished by correspondents in many
different parts of the country, in which I have
had the hearty co-operation of gentlemen on both
sides of politics. A suggestion made by Mr.
Wentworth Dilke, M.P., has been adopted, of
obtaining actual examples of the, expenditure of
Working Men both in London, in Town, and in
Country, so as to contrast their habits and taxation.
I trust that the body of facts thus collected may
be of permanent value as a record of the past pro-
gress and present condition of the population of the
United Kingdom, independently of the transitory
circumstances of its present Taxation.
Preface.
vii
Of the deductions from these facts, I can only
say that they have been made “without fear,
favour, or affection, and with no object but that
of ascertaining and explaining the truth, in what-
ever direction it may lead. The conclusions, in
particular, respecting the Rating Question, and the
comparative Taxation of Land, Personalty, and
Industry, are different from those which, in
common with the great majority of the reading
public, I had held on these subjects, and in the
latter instance are against my own predilections
and interest as the possessor of an Industrial
Income.
In so large and untrodden a field of inquiry-
in which this little work may almost be said to be
a pioneer–I cannot hope to have escaped all error.
But I trust that the facts to which it calls attention,
and the investigations which it may occasion, will
promote a more systematic and scientific revision,
and improvement, of the Taxation of the United
Kingdom; and so be conducive to the permanent
welfare and prosperity of the Nation.
HAMPSTEAD,
March 2:17, 1869.
CONTENTS.
PAGE:
11
.
.
.
.
.
.
.
PART I.-AMOUNT OF TAXATION.
CHAP.
I. THE RESOURCES AND EXPENDITURE OF THE UNITED
KINGDOM . . . . . . . . . . ..
II.- THE PRINCIPLES OF TAXATION,
III. -THE MODES OF TAXATION
MODES OF TAXATION
IV.—THE NOMINAL AND ACTUAL TAXATION OF THE UNITED
KINGDOM . . . . . . . . .
V.–TAXES ON INCOME AND PROPERTY. . . . . .
VI.--TAXES ON EXPENDITURE . . . . . . . .
VII.- TAXES ON TRADES, PROFESSIONS, AND INTERCOURSE
VIII. —LOCAL RATES AND TOLLS . . .
IX. -SUMMARY OF TAXATION . . . . . . . . .
34
PART II.—DISTRIBUTION AND PRESSURE OF TAXATION.
45
79
X. —THE PRESSURE OF TAXATION . .
XI.-TAXES ON PROPERTY DO NOT BECOME RENT CHARGES
XII. THE RATING QUESTION. . . . . . . . . .
XIII.--THE CONSUMPTION OF CORN, TEA, COFFEE AND
. SUGAR . . . . . . . . . . . . .
XIV.—THE CONSUMPTION OF TOBACCO AND ALCOHOL. :
XV.—TAXES ON PROPERTY AND INCOME . . . . .
XVL-TAXES ON TRADES AND PROFESSIONS, AND CON-
VEYANCE . . . . . . . . . . . .
XVII,_TAXES ON EXPENDITURE . .
XVIII. —COMPARATIVE TOTAL TAXATION . . . . . .
XIX.-LAND, PERSONALTY, AND INDUSTRY. . . . .
XX.--THE EXTRA COST OF TAXES . . . . . . .
XXI.-SUMMARY AND CONCLUSION.
.
.
115
123
128
142:
.
APPENDICES.
1. —PROPERTY OF THE UNITED KINGDOM .. 163
II.-UPPER AND MIDDLE CLASSES.
1. ESTABLISHMENTS AND CONSUMPTION . . . 165
2. CONSUMPTION OF WINES AND SPIRITS . . 166
III.-TAXATION OF THE MANUAL LABOUR CLASSES. . 167
· IV.COMPARATIVE TOTAL TAXATION OF THE UPPER AND
MIDDLE AND WORKING CLASSES . . . . . 174
V.--VALUE OF TEA, COFFEE, AND SUGAR, AND OF WINE,
BEER, AND SPIRITS . . . . . . . . . 177
INTRODUCTION.
..
IF, at the commencement of some happy era, a
wise and perfect House of Commons-elected with-
out bribery or treating, intimidation or rioting, by
universal suffrage of every person of education and
intelligence-were to propose to her Majesty the
revision of our Taxation, in order to bring it into
accordance with the soundest and most enlightened
principles of political economy, the first step would
naturally be to institute a public inquiry into the
merits and practical effects of the existing fiscal
system. The most experienced servants of the
Crown would be called on for their evidence, and
the official Returns ransacked for information as
to the working of each Tax, to ascertain whether it
was equitable and free from oppression, whether it
interfered as little as possible with commerce, and
whether its collection was easy and inexpensive.
But when the principle and operation of every
impost had been examined, and the most faultless
C
Introduction.
modes of taxation discovered, one series of questions !
would still remain—the most important of the
whole investigation—How much, under any given
system, will each man pay? Whether rich, or
whether poor, will every one pay his fair and
equitable proportion, neither more nor less, of the
burdens of the State ? Will every class and indi-
vidual, of whatever income, be assessed on a scale
of perfect justice ?
Such an inquiry, with the public evidence which
it produced, and the legislative measures by which
it would be followed, might be of inestimable value
to the Commonwealth. It would bring about the
removal of inequalities and injustices of Taxation,
wherever they could be shown to exist. It would
improve the condition of the people by taking away
every hindrance to their welfare and progress. It
would convince the poor that they were treated
with complete fairness, and that the burdens they
were called upon to bear were the least that could
be demanded by the justice of the State.
But before those golden days arrive, and without
waiting for Parliamentary authority or official
omniscience, it may be useful for us, so far as our
means of information allow, to attempt a similar
investigation respecting the existing system of
Taxation, and to lay the collected facts before this
1
Introduction.
Society, as forming one of the Committees of that
great Parliament of scientific inquirers who so often
prepare the way for future legislation.
Such an investigation will be of private as well
as public interest. We all pay Taxes, but scarcely
one of us knows how much he pays, and how the
money is taken. Indirect taxation is like blood-
letting, where the patient is kept in ignorance of
the quantity abstracted. Let us try to fathom some
of the secrets of Taxation, and each ascertain our
own share of the burden.
B
2
ᏢᎪᎡᎢ . "
Amount of Taxation.
CHAPTER J.,
THE RESOURCES AND EXPENDITURE OF THE
UNITED KINGDOM.
- Compara-
r Colo-
LET us first consider the resources and territories Chap. I.
of the United Kingdom. Two small islands, with.com
à total area of 120,000 square miles, mere specks in tive smalle
the ocean compared with the vast regions of the United
" Kingdom.
habitable globe, have become, by the energy and
good fortune of their inhabitants, the most wealthy
and influential country of the earth.
By 250 years of colonization and conquest we Our Colo-
nies and
have filled with our fellow-subjects or subjected to Conquests.
our sway large territories in Canada, the West
Indies, Asia, Africa, and Australasia, with a total
area of four and a half millions of square miles, and
155,000,000 of population.
By 100 years of mechanical invention and manu- Our Manu-
facturing industry—during which we originated and and Com-
brought into general use the two greatest agents of
factures
merce.
1
V
The Resources and Expenditure
tion.
Income.
CHAP. I. modern civilization, the Steam-engine and the Rail-
way—we have developed a commerce which covers
the sea with ships, carrying to and from every
quarter of the globe a total value of £500,000,000
of exports and imports.
Our dense Our population, under the stimulus of this vast
· Popula-
employment, has grown to be the densest of the
great European nations, and now numbers more
than thirty millions, greater by one fourth than our
agriculture can support.
Our gross Our Income has increased by rapid strides, through
16. the growth of profitable and highly-paid industries,
consent to a gross total of £800,000,000 per annum, of
tional In- which £325,000,000 is derived from the weekly
wages of the Manual Labour Classes.
Our Pro- Property has accumulated in the hands of a com-
perty and
Capital." paratively small number of landed proprietors and
capitalists, to an estimated total of £6,000,000,000
See Ap-
pendix I. of land and personalty.
National We are burdened with a public Debt, which
(including the £50,000,000 Capital of the Termin-
able Annuities) amounts in the whole to nearly
£800,000,000, and involves an annual taxation for
interest of £26,600,000, or 3} per cent. on our
gross Income.
Army and We maintain, for the national defence and for the
garrisons of our Colonies and possessions, an Army,
come," p.
64.
Debt.
I
Navy.
of the United Kingdom.
9
adminis-
which, in 1867-8, cost £15,400,000; and for the Char. I. -
protection of our coasts and commerce a Navy,
costing £11,200,000; amounting together to
£26,600,000, or another 3} per cent. on our gross
Income.
We carry on the goyernment and internal admi- Internal
nistration of the country by a Civil Service, a tration.
Diplomatic Corps, Courts of Justice, a Postal Service,
Educational Grants, and Collectors of the Revenue,
at a cost of £16,000,000, or 2 per cent. on our
gross Income.
We support the destitute Poor, keep up the Police Local Tax-
and Highways, pave, light, and sewer our towns and
cities, and maintain Harbours, Bridges, and Markets,
by a local taxation estimated at £22,500,000, or
nearly 3 per cent. on our gross Income.
Such are the four great heads of our expenditure,
amounting together to £91,500,000, or 111 per
cent. on our gross Income.
The following table gives more briefly the figures
which have just been recapitulated :-
·ation.
RESOURCES, EXPENDITURE, AND EMPIRE OF THE UNITED
Summary
KINGDOM, 1868.
AREA in square miles . . . . . . . 120,000
POPULATION . . . . . . . . . 30,000,000
GROSS INCOME . . . . . . . . £800,000,000*
GROSS PROPERTY . . . . . . £6,000,000,000
NATIONAL DEBT . . . . . . . . £800,000,000
10
The Resources of the United Kingdom.
CHAP. I.
Per centage
ou Gross
Inconie.
3}
31
EXPENDITURE (including Collection
and Management) :-
(1) Interest on Debt
£26,600,000
(2) |_ Army £15,400,000 >
£26,600,000
> Navy £11,200,000
(3) Civil Administration. . £16,000,000
(4) Poor and Local . . . £22,500,000
2
2015
1lt
£91,500,000
COMMERCE :-
Imports .
Exports .
;
.
;
.
;
.
.
; £275,000,000
. £225,000,000
– £500,000,000
COLONIAL EMPIRE -
Area (square miles) .
Population . .
.
.
.
.
.
.
.
.
.
.
4,500,000
155,000,000
.
Couclu-
sions.
These figures are enormous, and show clearly
the foundations upon which our prosperity is based.
The United Kingdom is so populous and wealthy,
because she is the metropolis of a vast empire, and
the centre of a vast commerce. Our existence as
à wealthy nation depends upon our pre-eminence.
Whatever may be the cost of maintaining that
pre-eminence, it must be cheerfully paid, as the
truest national economy.
But expenditure need not be wasteful. A com-
mercial people, who depend for their market upon
the cheapness of their production, can afford no
waste. Efficiency and economy should be the
maxim of their Government.
The Principles of Taxation
11
CHAPTER II.
.
THE PRINCIPLES OF TAXATION:
“EQUALITY of Taxation ” is the maxim wbich, since Chap. II.
the days of Adam Smith, has been recognised by Equal
the great majority of thinking men, but there has Taxation.
been much controversy as to the manner in which
it should be carried into practice. Adam Smith Adam
Smith.
and the earlier economists maintained that it should
mean contribution in proportion to income. He
says :-
“The subjects of every State ought to contribute towards the support Book V.
of the Government as nearly as possible in proportion to their several chap. 11.
part 2.
abilities; that is, in proportion to the revenue which they respectively
enjoy under the protection of the State."
So that the rich man and the poor should each be
assessed at an equal per centage on his annual
incomings.
For instance, in England, where (as will be
shown) the actual taxation amounts to 10 per
12 The Principles of Tacation.
Cuap. II. cent. on income, Adam Smith's rule would tax in
the following proportions :-
500
A Wealthy Man with £5,000 a-year
. . .
A Professional Man or Tradesman with £500 a-year
A Working Man with £50 a-year . . . .
5
UU
Bentham But Bentham and Mill and the later economists
ind Mill.
have urged with much reason that this is not true
equality, since the poor man's payment out of the
necessaries of life is a far greater sacrifice than a
rich man's payment out of comforts or luxuries.
They maintain, and the opinion has been generally
accepted, that the poor man ought to be lightly
taxed, or altogether exempted, in respect of income
Modes of required for absolute necessaries. Bentham recom-
the Poor. mended that a minimum of income, say £50 a
year, should be left untaxed, on the principle now
adopted in some cases under the Income Tax. If
we had nothing but direct taxation, such a rule
might be practicable. But with indirect taxation
it is impossible. For how is the minimum to be
secured against taxation ? Even if this could be
done, the determination of the proper amount of
minimum would give rise to endless difficulties.
Hence, under our existing taxation, another
method is requisite. Exempt the necessaries them-
selves from taxation, and the poor man's ex-
The Principles of Taxation. -
13
.
Smith's
rules
Nations,
penditure on them will also be exempted. This C'HAP. II.
secures in the most certain manner the application
of the remission to the object intended, and it is
the principle adopted in our own fiscal system. .
With it is properly joined the converse rule of tax-
ing heavily those articles which are perverted into
bad habits, and thus making the public revenue a
means of their discouragement.
Modified in this sense, Adam Smith's rules of Adam
taxation mày thus be expressed :-
modified.
1. Expenditure on bare necessaries should be **
See
exempt from taxation.
“Wealth of
2. Expenditure on bad habits may be heavily Book V.
chap. ii.
taxed.
3. On the rest of his income every man ought
to be taxed in an equal per centage.
4. Taxes ought to be certain and uniform, not
arbitrary and unequal.
. 5. Every tax ought to be levied at the time and
in the manner most convenient to the contributor.
6. Every tax ought to take out of the pockets
of the people as little as possible beyond its
produce to the Treasury.
Such a system might produce in the three ex- Effects of
amples above mentioned something like the fol- system.
lowing results, assuming that the taxpayers were
part 2.
such a
14
The Principles of Taxation.
Chap. II. men of moderate indulgence in the luxuries of
their stations :--
.£s,
A Wealthy Man with £5,000 a-year . . . 5000
A Professional Man or Tradesman with £500
a-year . . . . . . . . 45 0
A Workman with £50 a-year . . . : 3 10
The diminution in favour of the temperate part ..
of the community would under this system be
paid by an increased taxation on the bad habits
of the intemperate.
These sums are the average of all Classes of
Incomes of equal amounts; and will need variation
for the different Classes of Incomes derived from
Land, Personalty, and Industry.
The Modes of Taxation.
15
CHAPTER IIT.
THE MODES OF TAXATION. -
Taxation
Tax
By what methods can sums like these be raised CHAP. III.
from millions of Taxpayers ?
Will any one Tax be adequate to the task ? Direct
Suppose that Adam Smith's principle were adopted by one Tax
imprac-,
of an equal per centage on all classes, and that the ticable.
amount was levied by an Income Tax of 10 per
cent. on every kind of income. How long would
its collection be possible? The unpopularity of
such a mode of exaction would be formidable, even
among the well-to-do classes. But among the
poorer portion of the population it would be simply
impracticable, the instalments would constantly be
in arrear, and the arrears irrecoverable. The ex-.
perience of mankind has always been that the load
must be broken up and diffused among many Taxes.
The burden of Taxation may be compared to the A system
soldier's knapsack, a burden with which he cannot necessary.
of Taxes
16
The Modes of Taxation.
CHAP. III. be allowed to dispense, and on which the ingenuity
of centuries has been expended in devising means
of lessening its hardship. A single strap is out of
the question, as it would throw all the weight upon
one place, and soon become intolerable. A system
of straps is necessary to divide and equalize the
pressure. Many systems have been invented by
the wisdom of successive ages, but all have some
drawback, and there is a long list of heart com-
plaints, lung diseases, and cripplings which result
from the pressure of the straps on one or other
vital part or member.
Just so with Taxation, the heavy burden which
must be borne by every nation, and which requires
the greatest skill in its adjustment and fastening,
to prevent its crippling the unhappy bearers. A
single tax would be intolerable, and a system of
taxes is necessary to distribute the weight more
equably over the body corporate. Many systems
have been devised, but they have generally been
most unfortunate, hampering and disabling rather
than assisting the sufferer, and many have been the
national diseases and atrophies which have resulted
from them. The fiscal straps have been multiplied.
to hundreds and even thousands, enveloping and
shackling every limb and movement; round the
arms, preventing their free use in industry; round
The Modes of Taxation.
17
the body, stopping its circulation and healthy CHAP. III.
action; and surrounding the head with an intri-
cate and tantalising network through which light,
air, and food could only penetrate in diminished
quantities. The removal of these restrictions has
been for years the labour of our statesmen, and
there is still work to do in completing their
reformation.
But skill may also be shown in lightening the
knapsack, by providing less cumbrous and better
necessaries, which may enable the soldier to do his
work equally well with less expenditure . of labour.
The General or Statesman who can accomplish this,
without sacrifice of efficiency, deserves the gratitude
of his country.
• The Taxes of the United Kingdom are still British
numerous, though very much fewer than those
which existed in 1841. How can they be pre-
sented in the most clear and simple order ? .
The Imperial Taxes are distinguished in the Their his-
public accounts under eight heads, Customs, Excise, names.
Stamps, Assessed Taxes, Income and Property
Tax, Post Office, Crown Lands, and Miscellaneous.
But some of these heads include different kinds of
Taxes, with no relationship except in the mode of
their collection. They are, in fact, accidental divi-
sions, handed down to us from remote history.
Taxes.
torical
an
LI
18
The Modes of Taxation.
:
Excise.
CHAP. III. Custom duties existed in England before the
Customs. Conquest, and derived their name from having been
immemorially or customarily charged on exporta-
tion or importation of articles across the seas, or
conveyance over bridges or ferries; and they were
mentioned in Magna Charta. They now include
only a few but most important imports.
Excise duties were introduced in 1626, and were
taxes excised (excisc) or cut off from articles of
inland or home production. Though soon repealed,
they were again introduced by a Parliamentary
ordinance in 1643, imposing duties on ale, beer,
cider, and perry, and thenceforth took a permanent
place in our taxation. Besides articles of home
production, they now include Licenses for their
sale, Taxes on Public Carriages and Railways,
Game Certificates, and the Tax on Dogs.
Assessed Taxes (assessa or assessata) date from
fumage or smoke-farthings, paid as early as the
Conquest to the King for every chimney. The
custom fell into disuse, but was revived as a Hearth-
tax by Charles II., and again enacted in the form
of House and Window taxes by William III.
Stamps. Stamp duties were invented in Holland during
her great contest with Spain, and were the result
of a large reward or prize offered to the person who
should devise the best new tax. The vectigal
Assessed
Taxes.
The Modes of Taxation.
19
S
LU
Tax.
charta, or Stamp duty, was suggested and ap- Cuar. III.
proved in 1624 ; but was not introduced in
England till 1671, or charged on Probates till 1694.
The duties are heterogenous in their nature, com-
prising not only Stamps on deeds and bills,
but Insurances, Probates, Legacy and Succession
Duties, a number of Licences, and the tax on patent
medicines.
The Income Tax was, I believe, invented in 1798, Inc
by Mr. Pitt.
The Local Taxes or Rates are probably the Local
Rates.
oldest of any, being the successors of the old
County Rates, which were levied under the
Heptarchy.
Thus the divisions of our taxation are in the
highest degree historical, but of little use for pur-
poses of analysis, since both the Excise and Stamps
include so many taxes of different natures.
I turn next to Political Economy. Taxes are Classifica-
defined in the works of political economists with Taxes in
political
scientific accuracy_taxes on rent, taxes on land, economy.
taxes on profits, taxes on wages, taxes on income,
taxes on commodities, taxes on contracts, taxes
on communication, law taxes, and local taxes. But,
though admirable for philosophical purposes, such
a classification is too intricate and subtle for a
practical treatise, where it is necessary to present
C 2
20
The Modes of Taxation.
T
ON
CHAP. III. some clear and broad outline which may readily
impress itself upon the memory.
Direct and One of the oldest and most simple definitions
Indirect
Taxation. divides all Taxes into the two heads of Direct and
Indirect Taxation; Direct Taxes being those which
are paid by the person himself, who is meant to be
the real contributor,--such as Assessed Taxes ; and
Indirect being those which are paid by an inter-
mediary, who reimburses himself from the real con-
tributor,—such as the Customs and Excise Duties.
But this definition cannot furnish us with a trust-
worthy classification, since it is founded upon an
accident in the manner of payment, and not upon
the nature of the Taxes themselves. The Income
and Property Tax, for instance, is Direct Taxation
when paid by the Owner himself, and Indirect when
paid by the Tenant or Mortgagor.
Classifica- But there is another classification of Taxation,
tion pro-
posed. simple and easy of remembrance, and founded
upon a radical difference in the nature of the
Taxes themselves, but which has not hitherto been
adopted in treatises on Political Economy :-
Taxation 1. Taxes on Income and Property; i.e. on
and Ex- Receipts.
on Income
penditure.
2. Taxes on Expenditure, i.e. on Outgoings.
Both have existed from the remotest periods of
The Modes of Taxation.
21
our history; the first in the County Rates, the Chap. III.
second in the Customs ; and both bave been mar-
vellously developed by the ingenuity of civilization.
The first correspond most nearly with the feudal
principle of Direct Taxation, the second with the
earliest form of Indirect Taxation. The first are
obligatory, and can scarcely be escaped by persons
who possess the taxable amount of property or
income; the second are to a large extent optional,
since they may be largely reduced or avoided by
those who are willing to forego expenditure.
Most of our Imperial Taxes may be ranged Imperial
Taxes.
under one or other of these two heads; but there
is one class of them that falls sometimes on Income
and sometimes on Expenditure, and which I will
put separately, as
3. Licenses and Taxes on Trades and Profes-
sions, and Intercourse.
They were (curiously enough) imposed as Direct
Taxes by our feudal predecessors, but have generally
been considered Indirect Taxes by political econo-
mists, whether with sufficient reason remains to
be discussed.
Our Local Taxes are also of a mixed character, Local
falling sometimes on the Income of the Landlord,
and sometimes on the Expenditure of the Tenant.
Taxes.
22
The Modes of Taxation.
CHAP. III. The determination of the proportion in which they
are so divided is one of the most difficult and
important questions in political Economics. I will
place them under a separate head :-
4. Local Rates and Tolls;
and endeavour to separate them into their com-
ponent parts in a subsequent chapter.
Nominal and Actual Taxation,
23
CHAPTER IV.
THE NOMINAL AND ACTUAL TAXATION OF THE
UNITED KINGDOM.
I Must now ask for indulgence while I go through CHAP. IV.
the existing Taxes of the United Kingdom, and
point out under which heads they should be
arranged. The task may be tedious, but it is
necessary to be performed if we would have a
clear idea of the proportions which the different
Taxes bear to one another, and of their corre-
spondence or failure to correspond with the re-
sources of the State.
But let us first determine how much of the Nominal
Revenue is really Taxation. During the last nine
years the Public Revenue has averaged £70,000,000
annually, and the Local Taxation has been in-
creasing every year till it is now estimated at
£22,500,000, making a total Nominal Taxation
Taxation.
241
Nominal and Actual Taxation
CHAP. IV. of £92,500,000. The amounts for the financial
year 1867-8, ending 5th April, 1868, were :
Public Revenue
Local Revenue
.
.
.
.
.
.
.
.
.
.
. £69,600,000
. 22,500,000
Total .
.
. £92,100,000
tion.
Revenue But in this amount are included the rents or
not derived
from Taxa- produce of the Crown Lands, which are national
property; the Post Office, which is a business,
carried on at extremely low charges, the actual
cost of which cannot be considered as a tax;
Harbour Dues and Tolls, for a similar reason ;
Corporation Property; and Miscellaneous, con-
sisting chiefly of Indian repayments, old stores, and
other waifs and strays. Their amounts for 1867-8
were :--
Public Revenue,
Crown Lands . . . . 340,000
Post-office (Total cost of
Service) . ·
· 3,230,000
Miscellaneous. . . . 2,590,000
Local Revenuem
Corporation Property . . 500,000
Harbour Dues . . . 2,340,000
9,000,000
Leaving the Revenue derived from
from Taxa-
Taxation as . . . . . . £83,100,000
tion.
to
Revenue
Or a little more than 101 per cent. on the
£800,000,000 Gross Income of the nation.
of the United Kingdom. 25
I
But even this sum of £83,000,000 is not the Chap. IV.
real amount of Taxation, since part is derived
from Taxes paid by Government officials, Fund-
holders, soldiers, and others who are supported by
Taxation. The net amount of actual Taxation is Actual
Taxation.
probably about £76,000,000, paid out of a gross
Income (excluding everything received from the
_Government) of £720,000,000.
But for practical purposes this distinction must
be disregarded, since it is impossible to draw the
line between Taxes paid out of taxes and those
paid by the general income of the community.
We may, therefore, consider £83,000,000 as the
· present Taxation of the United Kingdom, and
proceed to ascertain the sources from which it is
drawn.
26
Taxes on Income and Property.
CHAPTER V.
TAXES ON INCOME AND PROPERTY.
CHAP. V. THE first class of Taxes are those on Income and
Property, which are borne for the most part by
See “ Na- Incomes above £100, estimated to amount to
tional In-
come,” pp. £400,000,000 a-year, forming the upper half of
64, 65.
the gross Income of the nation. They may be
distinguished into two subdivisions, those paid out
of Income, and those payable out of Capital.
1.-TAXES PAID OUT OF INCOME.
These include
Taxes on (1) The Income and Property Tax, which is not so
much a Tax as a Code of Taxes, bringing within its
jurisdiction Income of every description, from Land,
from Houses, from Farming, from the Funds, from
Trades and Professions, and from public Salaries and
Pensions; and producing, in 1867-8, at the rate of 5d.
in the pound, or 2 per cent. . . . . . . £6,177,000
(2) The Land Tax is an old Tax, originally 4:. in the
pound, on the annual value of land, but which was made
a fixed amount, and is constantly lessened by redemption.
It now averages nearly 1 per cent. on the rental of the
Land and Houses of the United Kingdom, and produces . 1,093,000
Income.
Taxes on Income and Property.
27
(3). Law Funds and Fees, which are taxes upon Income
CHAP. V.
or Capital, and produce . . . . . . . 218,000
The total of this sub-division is . . . . £7,488,000
able out of
2.- TAXES PAYABLE OUT OF CAPITAL.
We now come to the Taxes which are payable Taxes pay-
out of the corpus of property before the successor Capital.
enters upon its enjoyment. It is evident that the
successor loses two things : first, the portion of
Capital abstracted by the Tax, and second, the
annual income for the rest of his life which that
portion would have produced. Such a Tax is
heavier than an Income Tax of equal per centage,
because the latter leaves the Capital untouched for
the next successor. Suppose for instance, Probate
or Administration Duty of 2 per cent. paid on
£100,000 of Capital, amounting to £2,000; the
successor loses during his life (if the fund pro-
duces 4 per cent.) £90 a year, which is more
than 2 per cent. on the income of the remaining
£98,000; and he has also lost £2,000 of Capital,
which an Income Tax of 2 per cent. would have
left in his possession. Reckoning the average
enjoyment of property at thirty-three years, and the
rate of interest on personalty at 41 per cent. I
find from the tables that this is a loss represented
bylį per cent. per annum, or £30 a-year on
£2,000, that being the annual payment which would
LCU
28 Taxes es
me
on Income and Property.
CHAP. V. in thirty-three years replace the Capital paid. Hence
the effect of paying Probate Duty out of Capital
is to increase the annual loss from the tax by one-
third ; so that Probate and Administration Duty,
which averages 2 per cent. on the Capital assessed,
is really a tax of £2 138. 4d. per cent. upon the
annual Income of the Taxpayer.
In a large number of cases the Probate, Legacy,
and Succession Duties are paid by instalments out of
income. But this involves a reduction of expendi-
ture during the payment which causes a loss to the
revenue.
studied, Taxes payable out of Capital ought not to
be applied to current expenditure, since, by destroy-
ing Capital, or diminishing other taxes, they cost
the country more than a tax upon income of equal
produce. They ought to be devoted to the reduc-
tion of the National Debt, so as permanently to
lessen the annual burden of the nation in propor-
tion to the diminution of the Capital of her citizens.
These Taxes are :-
(4) Probate Duty on Wills and Administrations of all
personal property. It averages 2 per cent. on the Capital
assessed, or 23 on its life income, and produced in 1867-8,
with Fee Stamps . . . . . . . . £1,773,000
(5) Legacy Duty, which is paid in addition to Probate
Duty on all legacies and residuary bequests of Personalty,
Taxes on Income and Property.
29
and on all Real Property devised for sale, except by wives
CHAP. V.
or husbands, and which averages 23 per cent. on the
Capital assessed, or 34 per cent. on its life income, and
produced in 1867-8 . . . . . . . 2,162,000
(6) Succession Duty, which is levied on all successions
to real Property and settled Personalty, exempting wives
and husbands. It charges the interest of every successor
to property as a life estate, and is less onerous than
Legacy Duty, averaging only 14 per cent. on the capi-
talized value of the Life Income, and therefore on the
Income itself. It produced in the same year . . . 721,000
(7) Stamps on Deeds and other Instruments. These are
principally Taxes on transfers of property, and in a large
proportion of cases are paid out of Capital. But being
paid in small sums and at irregular intervals no rule can
be laid down respecting their extra cost to the tax-payer.
They are rather more than one-third per cent. on
£400,000,000 Income amounting to . . . . 1,602,000
The Total of the Taxes paid out of Capital is therefore £6,258,000
The total amount of all the Taxes on Income and
Property is £13,746,000, or rather less than 31 per
cent. on £400,000,000, of which nearly 2 per cent.
is paid out of Income, and i} per cent. is payable
out of Capital.
30
Taxes on Expenditure.
CHAPTER VI.
TAXES ON EXPENDITURE.
CHAP. VI. THE second class of Taxes consists of two main
divisions, Taxes on Establishments, as houses,
servants, carriages, &c. ; and Taxes on Food and
Stimulants ; the latter including tea and coffee,
alcoholic drinks, and tobacco. They include the
larger portion of the three important heads of
Assessed Taxes, Customs, and Excise.
1. TAXES ON ESTABLISHMENTS.
On Estab. These fall almost exclusively upon houses above
lishments.
£20 rent, and their occupiers, with incomes above
£100 a-year, forming the upper £400,000,000 of the
Income of the nation.
(1) The Assessed Taces, which charge Houses above
£20 Rent, Menservants, Carriages, Horses, and Armorial
Bearings. The House Tax is uniform at 9d. in the pound
on all Houses, and half that amount on all shops at and
Taxes on Expenditure.
31
O, and phorses incluted in 1867 on Race latter
and Dog eies on Race-hon · £2,360,
and above £20, and probably does not fall upon the land-
CHAP. VI.
lord. The tax on horses includes those kept for trade
purposes. These Taxes amounted in 1867-8, to . . £2,360,000
Very similar to them are the Taxes on Race-horses
. and Plate, and the Game and Dog Licences, the latter
including agricultural dogs. They produced . . . 590,000
(2) The Fire Insurance Duties, a Tax on the buildings
and moveable property of prudent people. It is a duty
of ls.' 6d. per cent. on the capital value of the property
insured. A prudent man will have an Insurance of
£2,000 for house and furniture, where his house-rent is
£100 a year. The duty on this would be 30s. a year.
Hence I calculate that Insurance is a tax of 13 per cent.
on an insurer's rent. The Tax produced in 1867-8
£974,000, which, less £300,000 Trade Insurance, is . 674,000
TOTAL
.
.
.
.
£3,624,000
Being nearly one per cent. on £400,000,000.
2. TAXES ON FOOD AND STIMULANTS.
They will be most clearly understood if arranged On Food
and Stim-
in three subdivisions.
(3) Taxes on Necessaries, or substantial food :-
ulants.
U
/
Of these only one is left in the Statute Book, the duty
on Corn, of a shilling per quarter, which produced in
1867—8 . . . . . . . . .
£870,000
T'axes on Senri-Necessaries, or wholesome ad- Dr. E.
Smith,
juncts of food, the use of which has within the last “Practical
Dietary,"
century become almost a second nature with both p. 99.
sexes and every class of our fellow-countrymen.
32
Taxes on Expenditure.
Chap. VI. But they are acquired habits, and are said by
medical writers on diet to be inferior in nutriment
to the milk of former days. These Taxes are on :-
Tea, which at 6d. per lb. produced in 1867-8 . . £2,827,000
Coffee, Chicory, and Cocoa, which produced . . 550,000
Sugar, which is a valuable addition to food, especially
for children, contains little nutriment in proportion to
price as compared with wheat-flour or milk, and is con-
sidered as a luxury by almost all classes. The Duty in
1867-8 averaged 1d. per lb., and produced ... . 5,646,000
With these articles may be conveniently joined im-
ported Fruits, Sago, &c., which are articles of food, though
more distinctly luxuries than Sugar. They produced . 447,000
The Total of this subdivision is . . . . . £9,470,000
(5) Taxes on Alcoholic Liquors and Tobacco.-
These are unquestionably luxuries, and, when used
in excess, become unwholesome to the consumer,
and productive of evil to the nation. The taxes
on them are heavy, in order to prevent this
excess. They are —
Wine, which, at an average duty of 2s. per gallon,
produced in 1867-8 . . . . . . . .£1,470,000
Beer, which is taxed in the Malt 28. 8 d. per bushel,
and, at the average production of 18 gallons of beer per
bushel, pays 19d. per gallon, and produced . . . . 6,300,000
Spirits, of which the British pay to the Excise
£10,510,000, and the Foreign pay to the Customs
£4,300,000 by duties which average 10s. per gallon,
making a total of . . . . . . . . . 14,810,000
Tobacco, which at an average duty of 3s. 4d. per lb.,
produces . . . . . . . . . 6,540,000
The Total of this subdivision is . . . . . £29,120,000
Taxes on Expenditure. 33
portion of
Taxation.
The totals of these Taxes on Food and Stimulants Chap. VI.
are £39,560,000.
They form nearly half the actual Taxation, both Large pro-
Imperial and Local, of the United Kingdom, and whole
are nearly 5 per cent. on the £800,000,000 gross
Income of the nation. Of this total, the Neces-
saries and Semi-Necessaries amount to £10,340,000,
or 11 per cent., while Alcoholic Liquors and To-
bacco amount to £29,126,000, or nearly 33 per
cent.
The latter is therefore an Income Tax paid in
hard cash to the Treasury through the medium of
the retailer, amounting to 10d. in the pound on the
gross Income of every man, woman, and child in
the United Kingdom.
NILA
34
Taxes on Trades,
CHAPTER VII.
TAXES ON TRADES, PROFESSIONS, AND
. INTERCOURSE.
Licences.
Chap. VII. THE third class of Taxes includes those which
have been imposed on particular trades and pro-
fessions, mostly in the form of Licences, but some-
times in the form of Taxes, such as that on Railway
Origin of receipts. It appears to have been a maxim of
Government in the olden days that dealers in tax-
able commodities must themselves be taxed for the
privilege of selling articles of such increased value,
while dealers in untaxed commodities might escape
scot free. Thus tea-dealers and wine-merchants
had to take out licences, while ironmongers and
drapers needed none. The first were doubly taxed,
on their goods and power of sale, so narrowing both
their circle of customers and their profits; the latter
were exempt from taxes on either head.
Sub-divi- These Taxes may be arranged in five sub-
divisions :
sions.
Professions, and Intercourse.
35
CHAP. VII.
(1) Professions and ordinary Trades-
Attorneys and Conveyancers, Bankers, Auc-
tioneers, Gold and Silver Plate-dealers, Pawn-
brokers, Hawkers, Cardnakers, Patent Medicines,
Vinegar, Soap, and Paper Makers, Patents for
Inventions, and Tea and Coffee Dealers, paying in
1867-8 . . . . . . . . £576,000
(2) Mercantile- .
Bills of Exchange . . . . £820,000
Receipts and Drafts . . . . 562,000
Marine Insurances and some Customs
charges and part Fire Insurance : 567,000
- 1,949,000
(3) Dealers in Alcohol and Tobacco
Wine-sellers . . . . . . £132,000
Brewers, Maltsters, and Beer-sellers . 750,000
Spirit-sellers and Distillers . . . 705,000
Tobacco-dealers and Manufacturers : 81,000
1,668,000
(4) Conveyance and Miscellaneous-
Posthorses and Public Carriages . £284,000
Railways . . . . . . 486,000
Post-office (surplus over cost) . . . 1,517,000
Miscellaneous . . . . . 80,000
2,367,000
£6,560,000
.
these
Thus forming a total of £6,560,000, or more than Total of
three-fourths per cent. on the gross income of the Taxes.
nation.
By whom are these duties really paid ? The Are they
question has received many answers, some eco- trader or
nomists maintaining that they are all paid by
the customer or consumer, others that they are
borne by the dealer. But each trade must be
judged by its own circumstances.
paid by the
the public ?
D 2
36 Trades, Professions, and Intercourse.
come.
U
Char. VII. The professions and many ordinary trades, and
Paid by the tea and coffee dealers, generally pay the tax out
ader, of Income, without being able to raise their prices
and there-
fore by In- to the public, either from the existence of a legal
maximum, or from the prices being fixed by the
competition of the large dealers, on whom the
licence is no appreciable burden.
Receipts and draft stamps are chiefly a tax upon
the Income of retail traders, being too small in each
instance to be recovered from the public.
Railways and public carriages are obliged, to a
great extent, themselves to bear the contributions
levied from them, from the existence of maximum
charges limited by law or by the public capacity of
paying
On the other hand, bills of exchange are part of
the public,
and there the expenses of commerce, and are added by mer-
Expendi- chants to the wholesale or retail prices.
So also the monopoly enjoyed by brewers, beer-
sellers, spirit sellers, tobacco dealers, wine sellers,
and pawnbrokers, must enable them to charge the
cost of their licence upon their customers ; thus
adding from 5 to 10 per cent. to the heavy Customs
and Excise duties. In a subsequent chapter I shall
show the increase of prices to the public to be very
far in excess of these amounts.
The Post-office surplus is also a tax upon
expenditure.
fore by
ture.
Local Rates and Tolls.
CHAPTER VIII.
LOCAL RATES AND TOLLS.
This department of our Taxation is rendered Char.
VIII.
uncertain by local mists and gloom, which hang
over many of the cities and towns of England, of Local
Obscurity
Taxation.
and brood in thick and impenetrable obscurity
over the whole of Scotland, so that we cannot
obtain a clear idea of the extent of the burden
and of its features. The old Saxon dislike of
centralization shows itself as strongly as ever,
preventing the transmission of information and
fostering all sorts of inequalities and anomalies.
Probably there are not two parishes in England
where the local rates are identical, and the dif-
ferences are frequently enormous. The property
on which they are levied is nearly as follows :-
Rental. Rateable Value.
England (Poor Rate). . . £110,000,000 £94,000,000 Electoral
Scotland (estimate). . . 16,000,000 14,000,000 Returns,
1866.
Ireland (estimate as to Rent). 15,500,000 13,000,000
£141,500,000 £121,000,000
38
Local Rates and Tolls.
. CHAP.
VIII.
So far as the total taxation and expenditure
can be ascertained, they may be divided into the
Local
following heads. The amounts are for the year
Taxation
Returns, ending June 1867 for England, and 1865 for
1868.
Ireland. For Scotland, which vouchsafes no
information except as to Poor Rates, they are
estimated on the same proportionate scale as in
the other two countries.
Do. Ire-
land.
(1) Relief of the Poor
Expenditure in England . . . £6,960,000
Scotland . . . 808,000
Ireland . . . 797,000
-- 8,565,000
This is an average charge of 6 per cent. on the Rental,
or 7 per cent. (1s. 5d. in the pound) on Rateable value.
(2) County Eccpenditure
County and Police Rates, Highway
Rates and Tolls, Sewers, Drainage,
and Embankments, Bridges, and part
of Church Rates-
England . . . . .£4,298,000
Scotland (estimate) . . . 550,000
Ireland (including three-fourths of
Grand Jury Cess) . . . 872,000
5,720,000
(3) Town Expenditure,
Local Management, Corporations, Bo-
rough Rates, Improvement Commis-
sioners, Local Boards, Lighting, Mar-
kets and Fairs, and part of Church
Rates
England . . . . : 4,510,000
(including £500,000
Corporation property.)
Carried forwarr ...£14,285,000
Local Rates and Tolls. 39
СНАР.
£ £ Cuar.
Brought forward. 4,510,000 14,285,000 VIII.
Scotland (estimate) . . . 650,000
Ireland (including one-fourth of
- Grand Jury Cess) . . . 780,000
5,940,000
Besides this there are :
(4) Navigation Dues :
Harbour Dues, Pilotage, and Light
Dues
England . . . . .£1,872,000
Scotland (estimate) . . 250,000
Ireland . . . . . 213,000
--- 2,335,000
TOTAL LOCAL REVENUE : £22,560,000
.
The above is raised nearly as follows :-
Taxation
Rates . . . . . . £18,500,000
Tolls, &c. . . . . . . 1,225,000
. 19,725,000
Other Revenue-
Corporation Property
£500,000
Navigation Dues . . . . 2,335,000
2,835,000
£22,560,000
of Rates.
Hence the Local Rates amount to £18,500,000, Percentage
and form an average charge of 13 per cent. on the
£140,000,000 Rental of the United Kingdom, or
15 per cent. (3s. in the pound) on the Rateable
value of £120,000,000.' But in practice they vary
from 6d. in the pound up to 108. or even more.
Summary of Taxation.
CHAPTER IX.
SUMMARY OF TAXATION.
CHAP. IX. SUCH is a brief classification of the Taxes of the
United Kingdom. The following Table will show
them in a more compact form :
IMPERIAL TAXATION, 1867—8.
I. TAXES ON INCOME AND PROPERTY solely.
Payable out of Income-
Income and Property Tax : £6,177,000
Land Tax . . . . . 1,093,000
Law Funds and Fees . . . 218,000
£7,488,000
Payable out of Capital
Probate Duty . .
Legacy Duty . .
Succession Duty .
Stamps on Deeds .
.
.
.
.
.
.
.
. £1,773,000
. 2,162,000
. 721,000
. 1,602,000
£6,258,000
Total on Income and Property solely
£13,746,000
Summary of Taxation.
4)
CHAP. IX.
II. TAXES ON EXPENDITURE solely.
Establishments .
Assessed Taxes . . . . £2,360,000
Racehorses, Plate, Game Licenses,
Dogs . . . . . . 590,000
Fire Insurance (less Trade portion). 674,000
£3,624,000
Corn, Tea, &c.--
Necessaries (Corn) . . . .
Semi-Necessaries (Tea, Coffee, and
Sugar) . . . . .
£870,000
9,470,000
10,340,000
29,120,000
Tobacco and Alcohol ..
Total on Expenditure solely.
.
. $43,084,000
III. TAXES ON TRADES AND PROFESSIONS
AND INTERCOURSE.
Professions and Ordinary Trades
Mercantile . .
Alcohol and Tobacco Licenses . .
Conveyances, &c. . . . .
£576,000 -
1,949,000
1,668,000
2,367,000
- 6,560,000
TOTAL IMPERIAL TAXATION
.
, £63,390,000
LOCAL TAXATION, 1865—7.
IV. LOCAL TAXATION AND TOLLS.
Relief of Poor . . . . . £8,565,000
County Rates and Tolls . . . 5,720,000
Town Rates (less Corporation Property) 5,440,000
- 19,725,000
TOTAL ACTUAL TAXATION, , £83,115,000
42
Anon)
Summary of Taxation.
CHAP. IX.
.
.
.
£83,115,000
Brought forward .
V. REVENUE NOT FROM TAXATION.
IMPERIAL,
Post Office (actual cost). .
Crown Lands . . . .
Miscellaneous. . .
.£3,230,000
. 340,000
. 2,590,000 :
6,160,000
LOCAL_
Corporation Property
Harbour Dues .
.
.
.
.
.
£500,000
2,340,000
2,840,000
-
9,000,000
: £92,115,000
TOTAL REVENUE
PART II. ·
Distribution and Pressure of Taxation.
The Pressure of Taxation.
45
CHAPTER X.
THE PRESSURE OF TAXATION.
2.11n
SUPPOSE the Prince of some feudal island, the sole Chap. X.
proprietor of its soil, surrounded by a numerous
tenantry, of every degree of rank and fortune — The advis-
great vassals enjoying wide domains, farmers of inquiry.
more moderate means, traders dwelling in the
towns, and labourers of all grades of skill and
earnings---from whom he drew annual rents for
their lands and houses, out of which were defrayed
the whole expense of government, of the military
forces, of ships of war, of the civil administration,
and the maintenance of the destitute. Would it
not be his duty, as a wise and just ruler, to
ascertain by every means in his power that all
his tenants were paying fair and equitable rents
proportioned to the value of their holdings ?
It might probably have happened that in ruder
times his ancestors had fixed the assessments of his
46 The Pressure of Taxation.
O
CHAP. X. subjects in a rough and unequal manner, either
through ignorance of the capabilities of the soil,
or inaptitude for calculation, or from personal
favouritism. But he would rightly say that the
existence of such inequalities was no reason for
their continuance, and that increasing knowledge
and juster ideas of the obligations of a ruler
render it his duty to order a thorough revaluation
of the country, and to remove all causes of com-
plaint.
It might possibly be represented for his more
powerful vassals that they should be exempted
from paying a full rental, because they were large
employers of labourers, through the rent of whose
cottages they made vicarious payment; and that
it was for the good of the country to encourage
such employment. But the reply would be that
rent paid direct by servants out of their own
earnings could not be accepted in exoneration of
that which ought to be paid direct by their
masters.
It might, on the other hand, be urged on the
behalf of the labourers that they as poor men ought
to have houses rent-free, and leave the burden of the
State to the rich. But it would be answered that no
man who was able to labour ought to owe his home
or personal protection to the charity of others, or to
The Pressure of Taxation.
47
throw upon them his fair share of the burden ; but Chap. X.
that every individual, in just proportion to his
ability, ought to contribute to the expenses of the
State.
Similar reasons should influence à nation in
regard to Taxation. .It is said that there is no
use in inquiring into the incidence of Taxation;
that Taxes have always been imposed in a rough
and ready manner, without looking narrowly into
the comparative burdens which they impose ;
and that such a scrutiny is too minute for the
dignity of statesmanship. But no inquiry into
details is beneath the dignity of Statesmen if it
affects the well-being of a people, or is likely to
introduce greater justice and fairness into the finan-
cial government of the country.
So, again, it is sometimes argued that the taxa- Primary
Taxation
tion of persons employed, even when paid inde- alone to ho
pendently, ought to be counted as the taxation of
their employers, in order that the latter may be
encouraged in giving liberal employment. But
rich men are not the only employers of labour.
Every workman, in respect of the articles that he
consumes, is an employer of the producer, and
would on such a supposition be equally entitled
to claim the benefit of the producer's taxation.
A thousand workmen, each with £70 a year of
counted.
48
The Pressure of Taxation.
CHAP. X. earnings, are as large and far more constant an
employer than a single millionaire with £70,000
a year income. Every man, in equal proportion,
according to his ability, is bound to pay his own
primary taxation, that is to say, the taxation due
upon his own property and household; and has
no right to count towards this debt any secondary
taxation, that is to say, taxation of other people
to which he contributes by paying their earnings.
The test must always be, Who would receive the
benefit if the taxes were remitted ? The person
benefited is the real taxpayer. Thus a game-
keeper is employed by a country gentleman at
weekly wages, but lives in his own cottage, and
pays his own taxes on beer and sugar. If the
taxes are taken off, he reaps the benefit, and is
therefore the true payer. But a house-servant,
if his provisions are found for him, would re-
ceive no benefit, so that his master is the tax-
payer.
All Classes It is sometimes suggested in a tone of warning
in the that it is not wise to stir the question of the
inquiry.
incidence of taxation, for that the propertied
classes are interested in keeping things as they
are. But the propertied classes are above all things
interested in removing any well-grounded dissatis-
faction, and thus increasing the stability of our
interested
The Pressure of Taxation.
49
institutions. Let the subject be fully and fairly Chap. X.
investigated in the interest of the nation, en-
deavouring to arrive truthfully at the actual facts,
and the result will promote the welfare and security
of all classes of society.
50
Taxes on Property do
CHAPTER XI.
TAXES ON PROPERTY DO NOT BECOME RENT
CHARGES.
Charge
CHAP. XI. A STRANGE theory forms the groundwork of many
The Rent writings on Taxation—that taxes on property,
Theory. when old-established obligations, cease to be taxes
on the owner, and become independent rent charges
Land Tax. belonging to the State. Thus, the Land Tax,
though originally imposed distinctly as taxation,
is said to be now no burden upon the Landowner.
but a share in the property which belongs to the
Poor Rate. State. So the Poor Rate, though re-imposed in
varying proportions at annual or half-yearly
sessions, is maintained to be, so far as it falls
upon the landlord, a charge upon the land, which
forms no part of his estate, and in which he has
Succession, no interest. So also the Succession Duty on land,
and te, and the Probate and Legacy Duties on personalty,
Duties. are contended to be portions appropriated by the
not become Rent Charges.
.
51
taxed
State in return for leave to inherit, and to be the Chap. XI.
condition of a boon rather than the burden of a
tax.
It is urged in support of this theory that, on the
purchase or sale of landed property, the Land Tax
and Poor Rates are allowed for and deducted as
mortgages, so that the purchaser receives a net
income for his purchase-money, clear of these
charges. (It follows as a logical consequence of
the theory that the owner of land or personal Owner
would
property, being really not taxed by any of these have to be
taxes, ought to be taxed again on his net income, in again.
the same per centage as, or larger than, the possessor
of an untaxed industrial income.
But, to make a matter clear, there is nothing Example
like an example; and we can find a very good Rates.
one, of first-rate magnitude, in our Local Taxation.
The principle will apply to any of the others. We
have seen that the gross rental assessed to these
taxes is £140,000,000, and that the Local Rates
amount to £18,500,000. Let us assume, for the
sake of argument, what may afterwards be shown
to be probable, that £12,000,000 of this amount
comes out of the pockets of the Landlords. Then,
if the theory is correct, the owners of this property,
worth a rental of 140 millions, are not taxed in
one farthing of the twelve millions by which their
E 2
52
Taxes on Property do
LUAS
CHAP, XI. rents are diminished, but this large amount is a
rent charge belonging to the State, and with which
they have nothing to do. It follows necessarily
that, in justice to the other taxpayers, the Owners
ought to be taxed again to make up their full
quota of 10 per cent. of Taxation. Suppose,
again, for the sake of argument, that the de-
ficiency below this quota is 7 per cent. on
£140,000,000 or £10,000,000. Then this ad-
ditional ten millions ought at once to be imposed
on the Landlords and their successors, and levied,
as all taxes on property must, to be effectual, “at
the source," i.e. on the property itself. The gross
amount payable to the State will thus become
£22,000,000, in respect of £140,000,000 of rental.
The same But changes of property are continually occurring
state again
"both by deaths and sales. Every heir would inherit
subject to the increased taxation, which would
therefore, on the reasoning of the theory, constitute .
a rent charge due to the State. Every purchaser
would deduct the whole outgoings from the price,
and take care to secure a net income at 3 per
cent. on his purchase money. Hence after a certain
lapse of time, when these changes have become
universal, the old state of things recurs. The
Owners have bought or inherited subject to the
£22,000,000 rent charge, and by the theory must
recurs,
are
. not become Rent Charges.
53
1
be held to be unaffected by it. Not a penny CHAP. XI.
of the £22,000,000, if the theory is correct,
can be held to be their Taxation. So that we
must tax them again, in another 7 per centi
on the net rental, so making up a gross assess-
ment of £31,000,000 on the gross rental of
£140,000,0000.
But no sooner has this been done than the same
causes begin to operate, and the same circle to
recur again and again ; until it is demonstrable by
the strictest rules of logic, assuming the theory to
be correct, and giving time for sufficient changes
of property,—that in the course of successive genera-
tions the owners may pay £130,000,000 out of the .
£140,000,000 in Local Taxes, and yet by the
theory be perfectly untaxed, and require taxing
again on their £10,000,000 of net income!
The theory contains three errors or fallacies Fallacies
which lead to this absurd conclusion. The first Theory.
is a fallacy as to the principle of inheritance. By As to In-
the English laws, a man is allowed to hand down heritance.
his money or land to his children with as complete
proprietorship as he himself enjoyed it, so that the
ownership of the children is the same as that of the
father, and they cannot lose the reversion to the
portion necessary to pay the tax. It remains always
a tax, continuing during the will of the nation, and -
in the
. 54
Taxes on Property do
chasers'
ments.
CIE
As to
Purchase
Char. XI. not a rentcharge which would be the perpetual
property of the State.
As to Pur- The second fallacy is the assumption that pur-
Invest- chasers always buy with deduction of the taxes,
and so obtain a clear income on their purchase
money. This is the object at which they aim,
but every purchaser knows how often he fails in
obtaining it. Rates have also a tendency to in-
crease, and to form a fresh burden upon the
property. And fresh capital is invested at every
change of ownership, and during most ownerships,
in improving the land and buildings.
The third fallacy consists in the forgetfulness of
Money. the theorist that the purchase money must come
from somewhere, and must itself have been subject
to previous taxation. It may have come from sale
of another landed estate, or houses, in which
case it must have been realized at a loss which
balances the deductions on the purchase. It may
have come from personal property, in which case
it was subject to Income Tax and Probate and
Legacy Duty, and was diminished accordingly.
Or it may have been savings from Income, in which
case, according to our theorists, it has been more
heavily taxed in its acquirement than either of the
preceding properties. So that in every case the
purchaser is merely exchanging one kind of taxation
'not become Rent Charges..
:
55
on the in-
for another when he buys property, and the new Chap. XI.
taxes are as really taxation as the old.
Hence Taxes on Property, of however long
standing, must be counted as bonâ fide taxation
of the Owners, just as much as if they were Taxes
on Income or Expenditure.
But another theory now steps in. It is said on Mr. Mill,
the high authority of Mr. Mill, “that land is an creased
value of
exception to the ordinary rule of Equality of Taxa- land.
- Political
tion, because, with the increase of population, it Economy,"
Book V.
spontaneously increases in value, without exertion c. ii. s. 5.
or sacrifice on the part of the owners, but with
complete passiveness on their part; so that it would
be no violation of the principles on which private
property is grounded, if the State should appropriate
this increase of wealth, or part of it, as it arises ;
instead of allowing it to become an unearned appen-
dage to the riches of a particular class.” Let us
examine the soundness of the rule thus enunciated.
In other things than land could the State with
justice lay down a principle of part appropriation of
the spontaneous increase? Let us take one or two
instances. A merchant sends out orders to his
correspondent in China to buy a cargo of tea, and
to insure and send it home to London. When the
voyage from China to England is completed, and
without much risk on the part of the owner, the tea
56
Taxes on Property do
CHAP. XI. has increased in value, so as to afford a very hand-
some profit. Would any one propose to appropriate
to the State any portion of this spontaneous increase?
Again, a corn-merchant, with knowledge of a scanty
harvest, buys and stores a large quantity of corn,
and sells it in the spring at a considerable advance.
Could the State justly demand to share any portion
of this spontaneous increase ? Again, a capitalist
sees some open fields close to a thriving town, and
buys them at the market price ; and, after a greater
or less term of waiting, is rewarded by resales as
building ground at many times the former value.
Could the State put in a claim for any portion of
this profit? Or, once more, a landowner by a road
or railway opens up his property, and at once
doubles its letting value. Would this be a fair case
for State participation ? .
Yet how does the case of the ordinary landowner
Property often depreciates from local circumstances.
In Ireland it has sometimes depreciated to a ruinous
extent from national misfortunes or disturbances.
In neither case is there an absence of foresight. The
intending landowner buys with the knowledge that
there is a strong probability of a rise in value, just
like the China merchant or the corn-dealer, and he
pays a higher price on that account, and is content
not become Rent Charges.
57
with a smaller per centage on his money. In both Chap. XI.
cases the increase depends upon the artificial pro-
tection of the State, and could not be obtained
without it. The China merchant buys at Canton
in security produced by the British fleet, and brings
home his property in safety under the same protec-
tion. He warehouses it in London docks, he sells
it to brokers, and he realizes his profit at his bankers
through a most complex and artificial mechanism,
which would tumble to pieces and deprive him of
the last penny under a very easy amount of law-
lessness.
All property is the creation and creature of the
Law, and ought to be treated with equal justice.
If part appropriation of its increase by the State is
not fair towards one kind, neither can it be fair
towards another. If part appropriation by means
of greatly augumented taxes is not fair towards one
kind, neither is it fair towards another. A policy
of appropriation would be destructive of one of the
main objects of property, since it would discourage
improvements. Besides, if the increase is to be
appropriated, a decrease must be guaranteed against
by the State. As Mr. Mill says, “ the present mar-
ket price must be secured to them.” Stripped to
its kernel, Mr. Mill's theory is simply this, that
landowners are only entitled in strictness to a
58
Taxes on Property, &c.
Char. XI. rent-charge upon their estates, and that the im-
proving interest and its disposal is the property and
prerogative of the State. But this is a clause out of
a totally different creed as to the rights of property,
and a different policy, from those which have formed
the foundation of the laws of England.
Surely the more sensible view must be that taxa-
tion should be regulated, to a certain extent, by the
precariousness of property, so that an Industrial
income, exposed to a hundred accidents, should be
let off more lightly than Personal property; and
Personal property, as more susceptible of diminution,
should be taxed less heavily than the more stable
and growing Landed estates. But all such differ-
ences should be moderate, so as not to become
virtually exemptions, and they should not be greater
for the higher classes of society than for the lower
and more necessitous.
1 How would London house proprietors and leaseholders
like Mr. Mill's theory to be carried out, by a law that they
should be entitled only to the present annual value of their
houses, and that all future increase of value should belong
to the State ?
The Rating Question.
59
CHAPTER XII.
THE RATING QUESTION.
XII.
Lords
on
Parochial
It is the custom in England to rate the Occupiers CHAP.
of land and houses, because, said Sir Cornewall **
Lewis, of the superior facility of collection. There Lords ittee
is a person to come upon, and goods to seize, where- Parochial
as the owner may be absent, and require tedious ments
legal proceedings. Where these conditious failed, 18,5136.
as in the case of the poorest classes, a custom grew
up of throwing back the burden upon the Owners by
the Compounding System. Under this system the
Owner himself paid the rates, receiving a deduction
for collecting them in his rents and for empty
tenements. But whether the Overseer collects the
money from the Occupier or whether from the
Owner, out of whose pocket does the rate really
come? Does the Occupier pay it as a clear addi-
tion to what would otherwise be his rent? Or is ,
the Owner the real and ultimate payer out of what
he could otherwise obtain as rent?
60
The Rating Question.
ders
XII.
.
Farms.
CHAP. As the Local Rates upon Occupiers and Owners
amount to £18,500,000, the question is one of the
utmost importance to our inquiry, in order that we
may apportion this immense sum rightly among the
taxpayers.
The subject divides itself into two branches
(1) Rates upon Land or Farms,
(2) Rates upon Houses ;
of which the first is the most simple, and throws
light upon the second. .
Rates upon (1) As regards the Rates upon Land, which are
paid by Farmers, there is a great concurrence of
opinion that they fall chiefly upon Landlords, and
diminish the Rent that would otherwise be paid.
Land is a machine, capable of manufacturing a
limited amount of produce, and the Rent that a
Farmer can afford to pay is limited by that produce ;
so that everything that increases the expense of
production reduces the surplus which is available
for his own profit and the Landlord's rent. As the
Farmer cannot live without a certain amount of
profit, he endeavours in bargaining for a farm to
deduct the whole of the rates from what in their
absence he would have been willing to pay as rent.
Does he always succeed ?.
Many eminent authorities maintain that he does.
In valuing a farm for letting, as hetween landlord
*
The Rating Question.
61 :
and tenant, a land-valuer always deducts the Local CHAP.
XII.
Rates to arrive at the fair Annual Rent. Land- Mr.
Clutton,
valuers invariably answer that the landlord pays Lords
the rates. Farmers reply more cautiously that they mittee,
always endeavour to deduct them. Sir Cornewall on Land,
1846.
Lewis gave his opinion thus upon the point. Q. 6626.
Speaking of farmers, he said :-
Burdens
ou
“I have no doubt that the local rates, so far as they can be foreseen Lords'
and calculated upon, are deductions from the landlord's rent. Though Committee
they are paid by the occupier, they enter into his calculation in Parochial
arranging his rent with his landlord; and, so far as the rates can be Assess-
ments,
made a matter of precontract, I have no doubt they constitute a 1850.
deduction from the rent. On the other hand, any sudden or unex- Q. 32.
pected increase of parochial expenditure would, until the contract was
readjusted, fall entirely upon the tenant."
A very high authority on all matters of farming
writes thus to me:-
“No doubt all the increase of rates falls upon the tenant, and that
is no small amount. There is such a competition for land and houses,
that, even where property is relet, the old rather than the new rates are
supposed to belong to the landlord, and all the fresh outgoings to the
tenant. You may fairly say that all the increase of rates within the
last twenty-five years has fallen upon the occupier."
The following letter puts the question very prac-
tically, and is from a gentleman farming 400 acres
in Kent:-
“There was last night a meeting of the Committee of our Chamber
of Agriculture, and I wished to obtain other opinions than my own
on the subject of Rates.
62
The Rating Question.
CHAP.
XII. .
“The question produced, as I expected, some difference of opinion
among those whom I considered the greatest authorities, land-agents
holding that the rates are really paid by the landlord, and farmers
maintaining that it is not so, but that they are paid by the tenant
in a greater or less degree according to the circumstances of each
case.
“When a farm is let by offer, the Offerers will of course ascertain
the amount of burdens affecting it, and regulate the amount of their
offers accordingly, though even in that case they are often induced to
go beyond the mark from the fear that some one may outbid
them.
“When again it is let privately, I believe that the landlord very
often virtually says, 'I want as much rent for my land as I can get.
I shall take so much and no less, and you may find out about the
rates for yourself ;” and I believe that the tenant, in his anxiety
to get the farm, often takes the rates to a considerable extent upon
himself.
“ Besides this, the rates are not a fixed quantity. There is a con-
stant tendency to increasė, and in many cases a very rapid increase,
while the rent remains the same, or is increased from time to time
also."
Incidence on all the evidence that I can collect, I have
of Rates
on Land, little doubt that, although in theory the rates are
three-
fourths on paid by the landlord, yet in practice, and on the
Landlord,
one-fourth average of tenancies, a portion of the rates does
on Tenant."
fall upon the tenant. Many practical men concur
with me in thinking that the average incidence of
rates is three-fourths on the landlord, and one-
fourth on the tenant, and this calculation is adopted
in the following pages.
Rates on 2. As regards Houses, the case is rather different,
because the tenant is not limited by the produce.
Houses.
The Rating Question. 63
XII.
cas
e
He will pay for convenience, or from dislike of Char.
change, even an excessive rent. But, as in the
case of farms, the valuers and house-agents are
very unanimous in their opinion that the Rates are
really paid by the Landlords. In proof, they quote
cases of houses of exactly similar character, standing
side by side or on opposite sides of the street, but
in different parishes, where the rents are £20 or
£30 higher or lower in exact proportion to the
difference of rates.
The great authority of Sir G. C. Lewis is on the
same side. In the same evidence, speaking of Q. 119.
houses, he says :-
“I bave no doubt that ultimately, in the great majority of cases,
the incidence of the rate is upon the owner.”
He also mentions the fact that where rates are
excused on account of the poverty of the tenant,
the landlord for the most part gets the full benefit
of the remission, and raises his rent to the full
amount remitted. This is the case at the present
time in East London, and the utmost vigilance is
required on the part of the parochial officers to. Q. 136.
prevent the excusal of tenants, who are sent by the
dlords to make application to the magistrates, in
order that the landlords may receive an increased
rent for their property. The notoriousness of the
practice is recited in the preamble of a clause in
am
64
The Rating Question.
CAAP. the first Compounding Act, in 1819, as one of the
ΧΙΙ.
chief reasons for its passing.
59 Geo.
ITT.C. 12, But, notwithstanding this array of authorities,
I am disposed to think that a considerable part
of the Rates is paid by the Occupiers, in addition
to the Rent they ould pay if Rates were abolished;
and for the following reasons :-
A general and uniform tax does not, as -a rule,
affect the net price of the article on which it is
placed. An irregular or partial tax does affect it.
Thus, an excise tax on British spirits, without a
countervailing customs duty on the foreign, will
lower the net price of British spirits. A uniform
duty on both will either lower both equally, or
lower neither. An increased duty on beer, without
a similar increase on porter, would be likely to
lower the net price of beer. An increased duty
on both beer and porter would be likely to lower
the net price of both (though not to the full
extent of the tax), since the brewers might be
able to put a part, but not the whole, of the
increase on the public. A parallel case occurred
during the rise of malt in the Crimean War.
The case of houses is very similar. Where
rates are unequal in the same neighbourhood, or
in accessible neighbourhoods, the net rent of the
heavier-taxed house falls in proportion, and the
er
.
The Rating Question:
65
UL
surplus tax is paid by the landlord. But it does Chap.
XII.
not follow that the portion which is common to
both rates falls entirely upon the landlords. The
house-tax of 9d. in the £1 on dwelling-houses
above £20 is a uniform tax, and I believe that it
is almost entirely a tenants' tax, and does not
fall on the landlords. So also there is a certain
amount of local rates, about 2s. in the £1, which
is uniform all over the kingdom. I do not think
that this portion falls wholly upon the landlords.
There may be another 1s. or 1s. 6d. which is
common to all parishes in large towns, and comes
under the same principle...
In the better class of houses the increase of
rates falls very much upon the tenants, in the
manner described respecting farms by the two
letters above quoted; and this increase is often
large and rapid. London Occupiers tell me that
their landlords require them to bear the increase,
and raise their rents as well. . .
Parochial officers of large experience have told
me that, if the 'rates were largely lessened, or
thrown on the Consolidated Fund, the landlord
would not obtain the whole benefit, though he
might absorb the major part.
From these facts I come to the conclusion, in
which I have the concurrence of men of great
UU
66
The Rating Question.
XII.
of Rates
O Hon
But
calculated
12
IL
Char. practical acquaintance with the subject, that on the
Incidence average of House Property the incidence of Rates
es may be estimated at two-thirds on the Landlord
wirds on and one-third on the Tenant, where the Rates are
One-third paid by the Tenant; but that the Landlord pays a
on Tenant. larger proportion where they are compounded for
by him.
But, in order to avoid any under-estimate of the
half to pressure of Taxation on the Tenant, I have, in the
Landlord,
half to following pages, taken the Rates on Houses as paid
Tenant.
half by the Landlord and half by the Tenant; and
they will be so divided between those parties in the
calculations of their Taxation.
Town and The next point is to ascertain the proportion in
Rates. which the Rates are divided between Town and
Sir M. H. Country. A return furnished last year divides the
Return, 53, Rateable Value and Rates in England and Wales
for 1865 as follows :-
- RATEABLE VALUE.
(1) Metropolis . . .£14,021,000
(2) Cities and Boroughs . . 17,290,000
31,311,000
(3) Counties . . . . . . .
58,826,000
Total . . . . £90,137,000
Couptry
Beach's
1868.
RATES.
(1) Metropolis . . . . £2,839,000
(2) Cities and Boroughs
4,286,000
7,125,000
(3) Counties . . . . . . . 7,842,000
Total . . .£14,967,000
The Rating Question. .:
67
Hence the Rates are on Rateable Value :-
(1) Metropolis. . .
(2) Cities and Boroughs.
(3) Counties . . .
. 48. in the £1.
. 58. » »
. 2s.' 8d. „ »
CHAP.
XII.
Amounts
in the £1
Rateable
value.
Calculated upon Rental they will be :-
Per
centages
on Rental
.
(1) Metropolis ; .
(2) Cities and Boroughs
(3) Counties . . .
. 16 per cent.
20
. 11 »
.
The Rates on Farms appear from many inquiries Farmis.'
to average :
On Rateable Value
On Rental . .
.
.
.
.
.
.
.
.
. 2s. in the £1.
. 87 per cent.
The remainder of the County, 11 per cent., being
due to the Towns within the County boundaries.
F 2
i
68
The. Consumption of Corn, .
CHAPTER XIII.
THE CONSUMPTION OF CORN, TEA, COFFEE,
AND SUGAR.
CHAP
XIII.
BEFORE estimating the Taxes which are paid by
different individuals and classes, it will be con-
venient to discuss the consumption of the principal
articles subject to Indirect Taxation--taxes which
are more nearly connected than any other with the
habits and welfare of the people, and which have
long been a battle-field of political strife. . The
amount of consumption and its growth with
successive reductions of duties are worthy of
attentive consideration.
Corn is the only article of absolute necessity
that pays any duty, and this more as a regis-
tration fee than as a tax. But the gradual increase
of importations, as the population and its larger
earnings outgrew the home production, has made
the duty of some pecuniary importance, and of
more dubious advisability. There is little doubt
that it raises the price of corn in the British
Corn,
Tea, Coffee, and Sugar..
69
XIII.
markets a shilling a quarter. The average con- Chap..
sumption of wheat is estimated at three-fourths
of a quarter per head for the poorer classes, and
half a quarter among the more prosperous-
making up a total consumption of about 21,000,000
quarters per annum--so that the total burden on
the poor from the increase of price is about 9d.
per head, one-third of which, or 3d., is actual
Taxation, and two-thirds, or 6d., the indirect results
of the tax. The tax on the other kinds of corn,
producing an equal sum to the revenue, does not
act so injuriously on the poor, affecting them
chiefly through the brewers who purchase the
barley. I have estimated the actual Taxation from
all kinds of corn at 6d. per head of the population.
Tea has increased in consumption in a remark-Tea.
able manner. From 1801 to 1843 the consumption
per head was nearly stationary, and the increase
since that time is shown in the following table :-
CONSUMPTION OF TEA—UNITED KINGDOM. .
Year.
Total Consuwption.
Duty.
Consumption
per head.
lbs. oz.
0 1
1741
1750
1801
1843
1852
Om
lbs.
880,000
2,700,000
23,700,000
40,300,000
54,700,000
63,300,000
111,000,000
20
1 27
2 27
2 23
19
I
2
2
3
8
0
6
11
1856
1867
I
70
The Consumption of Corn,
CHAP.
XIII.
Compara-
en and
Sugar
Return.
The correspondence between the reduction of duty
and the increase of consumption is very striking.
tive Con- The reduction from 28. 2.d. in 1852 to 6d. in
sumption
of Tca. 1867 has in fifteen years nearly doubled the con-
a sumption. In the spring of 1857 an attempt was
made by the Inland Revenue Board to ascertain
184, 1857
the consumption of the Working Classes, by re-
turns obtained from grocers in more than 300
towns and villages in Great Britain, and a large
number in Ireland. The result was an estimate
which appears reliable, that at that time 56 per
cent. of the consumption of tea was by the Upper
and Middle Classes, and 44 per cent. by the Work-
ing Classes. As the consumption in 1856 was
63,300,000 lbs., this would give nearly 41 lbs. per
head to the Upper and Middle Classes, and 11
lbs. per head to the Working Classes.
Statistical During the succeeding eleven years the consump-
1868, p.41. tion of tea has increased by 58,000,000 lbs., of
which far the larger portion (probably three-fourths)
has been by the working classes. After allowing
for 2,000,000 increase of population, this gives an
additional consumption of 1 lb. per head to the
Upper and Middle Classes, and illb. per head to
the Working Class. Added to the estimate of the
Inland Revenue for 1856, it would make the present
consumption of the Upper and Middle Classes 5]lbs.
શ.
Abs
Tea, Coffee, and Sugar. 71
per head, and of the Working Classes 3lbs. per CHAP..
XIII.
head; a result which agrees pretty closely with
actual inquiry.
The consumption of Coffee has undergone re- Coffee.
markable variations, shown in the following table :
CONSUMPTION OF COFFEE_UNITED KINGDOM,
Year.
Total Consumption.
Dutý per lb.
Consumption.
per head.
Porter,
“Progress
of the Na.
tion,"p.
549.
lbs.
iba
1740
1801
1811
1821
1841
1856
1867
130,000
750,000
6,390,000
7,327,000
27,300,000
35,000,000
31,300,000
01
() 8
08
i 6
07
10
06
04
0 3
1 77
1
I
4
0
Hence in 1801, the high duty confined the con-
sumption to the rich. In 1811, with a reduction
to 7d., the consumption had increased more than
seven-fold. A rise in the duty to 1s. prevented any
increase during the next ten years ; but in 1825
the duty was reduced to 6d., and, in consequence,.
the consumption per head in 1841 had trebled ;
reaching 1 lbs., its highest point. From that year
it steadily declined, notwithstanding considerable
reductions of duty, owing to the competition of
Tea and Chicory.
The consumption of Sugar, like that of Tea, was Sugar.
72
The Consumption of Corn,
CHAP.
XIII,
stationary from 1801 to 1843, averaging about
18 lbs. of raw Sugar per head of the population.
The following table shows its subsequent in-
crease :
CONSUMPTION OF SUGAR-UNITED KINGDOM.
Year.
Total Consumption.
Average Duty
per cwt.
Consumption
per head of
Raw Sugar.
cuts.
S
1700
1754
1801 to
1814
1843
1854
1856
1867
200,000
1,065,000
2,850,000
4,030,000
8,330,000
7,070,000
11,700,000
to S. d.
0 3 5
0 6 8
1 6 2
1 5 2
0 11 5
0 14 6
0 9 4
|
401
The fall in consumption in 1856, consequent on
the increased duty and higher price of the Sugar
itself, is remarkable. The consumption is now,
with an average duty of 9s. 4d., more than double
per head what it was with an average duty of
25s. 2d. in 1843.
Tea and The Inland Revenue collected similar reports in
Sugar Re.
turn, 184, 1857 respecting the consumption of Sugar, and
estimated from them that the Upper and Middle
Classes were, in 1856, consuming 60 per cent. of
the quantity sold in the shops, and the Working
Classes 40 per cent. Making a reduction of 20 per
cent. from the gross importation for consumption
1857.
Tea, Coffee, and Sugar.: 73
TT
XIII.
Abstract.
by brewers and confectioners, and for loss in re- Chap..
fining, the consumption per head would be, ac-
cording to this calculation, 50 lbs. for the Upper
and Middle, and 12lbs. for the Working Classes.
The increased consumption since 1856 has been
enormous, amounting to 4,600,000 cwts., or, after Statistical
deduction of 20 per cent. as before, 400,000,000 lbs.
Allowing 50,000,000 lbs. for the increase of popu-
lation, this leaves 350,000,000 lbs. to be distributed
over the nation, being sufficient to give 14 lbs. per
head to the Working Classes, which would raise
their total to 26 lbs. per head; and 5 lbs. per head
additional to the Upper and Middle Classes, making
their consumption 55 lbs. per head.
It is possible to test these calculations by the
results of actual inquiries. The first inquiry is
contained in a paper on the Expenditure of the Consump-
Working Classes of Manchester and Dukinfield in 1841."
1841, read before the British Association in that Journal of
year by Mr. William Nield, Mayor of Manchester. tical So-
ciety,1841,
It gives separately, in a very clear manner, the p. 323.
income and expenditure of eighteen families in
those towns, from which I have reduced the con-
sumption into lbs. weight, and averaged it in the
following Summary :-.
the Statis-
The Consumption of Corn;
MANCHESTER AND DUKINFIELD WORKMEN, 1841.
CHAP.
XIII.
AVERAGE OF EIGHTEEN FAMILIES.
.
Income . . . . . . . 76 0 0
Rent . . . . . . . . 9 7 9
Yearly Consumption-
lbs. per head.
Tea . .
Coffee . . . . . . . 3
Sugar . . . . . . . 173
Tobacco . . . . . . . 91
Beer and Spirits not accounted for.
15
·
· · ·
OZS.
The duties at this time were-Tea 28. 2£d.
and Coffee 6d. per lb.; Sugar, 25s. 2d. per cwt.
and Tobacco 3s. per lb. It must be borne in mind
that Manchester has the highest scale of consump-
tion in the kingdom, so that this is the most favour-
able specimen that could be selected for 1841.
Consump. The next inquiry was in 1861, recorded in a
tion in
1861. pamphlet published by Mr. Francis Macdonald,
Mr. Mac-
donald. giving the consumption of 6,150 families for
three months of that year at Manchester, Roch-
dale, and Bacup, as shown by the books of the
Co-operative Stores. I am told at Rochdale that
these returns have a tendency to be in excess of
the working class expenditure, from the tickets
often falling into the hands of the class above
them. I have reduced the totals to the average
per head in the following Summary :-
Tea, Coffee, and Sugar.
75
lbs. per head.
.
CONSUMPTION AT MANCHESTER, ROCHDALE, AND BACUP, 1861. CHAP.
XIII.
AVERAGE OF 6,150 FAMILIES.
Yearly Consumption-
Tea . . . . . . . . . 2
Coffee . . . . . . . . . 23
Sugar . . . . . . . . 50
Tobacco ... . . . . . . 13
The duty on Tea had then fallen to 1s. 5d.
and on Coffee to 3d. per lb., and upon Sugar to
14s. per cwt.; Tobacco remaining the same. The
amount of Sugar appears rather large, although
accounted for by a Manchester consumption.
A third inquiry has been made by myself, at Consump-
Christmas 1868, by the aid of correspondents in 1868.
many different parts of the country, whom I have
to thank for very valuable information. Returns
were sent to me from large houses, and by gen- Upper and
Middle,
tlemen, tradesmen, and clerks, of every class of Classes.
income, which I have summarized in the following
Table :-
CONSUMPTION OF THE UPPER AND MIDDLE CLASSES, 1868.
tion in
Article.
Large Houses.
per head.
Upper Middle | Lower Middle
Class.
Class.
per head.
per head.
Average being
nearer the
most numerous
Class.
lbs.
lbs.
lbs.
lbs.
Tea
12 to 10 | 11 to 5 1 5 to 27
Sugar . / 100 to 90 | 70 to 50 | 50 to 261 50
- Coffee-very irregular, but where drunk it is in much the
same quantities as Tea.
76
The Consumption of Corin,
CHAP.
XIII:
Working
Classes.
Numerous returns were also sent to me of the
Consumption of the Working Classes, both in Lon-
don and the Country, by clergymen and tradesmen
(especially grocers) who had opportunities of ob-
taining accurate information, and could speak to
the average consumption in their localities. These
returns are classified in the following Summary :-
CONSUMPTION OF WORKING MEN, 1868.
2.
Manufac-
Farm
turing
ARTIOLES.
Families in
Central Lon-
don, St.
George's-in-
the-Last,
Poplar, and
Chelsea.
Families in
Manchester,
Rochdale,
Sheffield, and
Wakefield.
Families
in Country
Towns,
Doncaster,
and;
Hastings.
Labourery
in York-
shire,
Dorset,
and
Sussex. :
lbs.
per head.
lbs.
per head.
lbs.
per head.
lbs.
per head.
Tea...
Coffee . .
Sugar . .
Tobacco
41
1
45
13.
of an
The Duties were 6d. per lb. of tea, and 3d. for coffee ; 9s. 4d. per
cwt. average for sugar, and 3s. 2d. per lb. for tobacco.
Comparing Column 2 of this Table with the
Summaries for 1841 and 1861, it is easy to see
the progress that has been made.
The Average must be taken nearer the lowest and
most numerous class.
AVERAGE WORKING CLASS CONSUMPTION, 1868.
lbs. per head.
Tea .
Coffee . . . . . . 1
Sugar . . . . . . 25
Tobacco . . . . . . 1
ON
.
·
Tea, Coffee, and Sugar. 77
XIII.
IN
· Such are the dry figures, but when we consider Chap.
their real meaning, how great is their importance !
Every individual of the working classes now con-
sumes on the average 3 lbs. of tea during the year,
in the place of one in 1841, and of one and a hal
in 1857; making every meal more cheering and
comfortable, and promoting sobriety. Every child of
a working-class family now gets on the average
twice as much sugar as in 1857, to supply the defi-
ciencies of a scanty diet. The upper classes would
not like to be deprived of their tea, but to them it is
a luxury of life. “With working people,” says an
Edinburgh correspondent, “ tea and coffee are more
articles of food than with those who have plenty of
food without them.” They drink them three times a
day—for breakfast, dinner, and tea, though weaker
than we should be satisfied with the cheapest and
readiest, and, next to milk, most wholesome accom-
paniment of a meal. An old woman, with half-a-
crown and a loaf a week from the parish, spends
21d. in tea (being at the rate of 3 lbs. a year),
the only stimulant she can afford. Irish families
in Connemara, who seldom taste meat, are great
consumers of tea and sugar, eating the sugar upon
their bread and in their stirabout in large quan-
tities as often as they can get it. The underpaid
and highly-rented poor at the East End of London
78
The Consumption of Corn.
CHAP.
XIII.
depend almost as much upon the same articles.
Thus from Land's End to John o' Groats, and from
the Giant's Causeway to the rock of Valentia, the
whole population of the three kingdoms has been
benefited by the reduction of the Taxes upon Tea
and Sugar.
POPULATION OF THE UNITED KINGDOM,
The following Table of Population may be useful for the. Tables
which precede and follow :-
Year.
England and
Wales.
Scotland.
Ireland.
United
Kingdom.
1700
1750
1801
1821
1841
1861
1867
5,130,000
6,040,000
9,060,000
12,100,000
15,930,000
20,120,000
21,430,000
1,260,000
1,625,000
2,100,000
2,620,000
3,067,000
3,170,000
2,370,000
5,215,000
6,800,000
8,200,000
5,788,000
5,557,000
9,670,000
15,900,000
21,000,000
26,750,000
28,975,000
30,157,000
- Consumption of Tobacco and Alcohol.
79
CHAPTER XIV.
THE CONSUMPTION OF TOBACCO AND ALCOHOL.
IV.
TOBACCO is often said to be taken by the poorest Chap:
classes as a substitute for food. But, from what-Tobacc
ever cause, so great are its attractions, that the
Taxation voluntarily paid by the five and a half
million adult males of the Manual Labour Classes
for its consumption amounts to an average Poll Tax
*of 158. each. This represents 4 lbs. a year, or 11
oz. per week, which is considered a moderate family
allowance. The amount varies from 1 oz. a week
with the agricultural labourer or poor mechanic, up
to 4 or even 6 ozs. a week with constant smokers
among the well-paid artisans. Men who work for
themselves, as at Sheffield, or follow intermittent
occupations, like fishermen, are the greatest smokers.
Those who work under superintendence are the See also
least. In some places, as at Sheffield, the wives III., Table
frequently share their husbands' tobacco, and smoke Wakefield.
Appendix
·
6, as to
80 Consumption of Tobacco and Alcohol.
CHAP.
XIV.
from 2 to 3 ozs. per week. I am told that about
three-fourths of the working men smoke, and that
2 ozs. per week is the commonest scale of consump-
tion. The total consumption by all classes is as
follows:-
CONSUMPTION OF TOBACCO-— UNITED KINGDOM.
See
Porter's
Year.
Total Consumption.
Average Duty
Per lb,
Consumption
per head.
“ Progress
1789
of the
Nation,"
p. 565. and
Statistical
Abstract,
. pp. 41, 42.
vos
lbs. ozs.
0 12
10
1801
lbs.
10,900,000
16,900,000
15,600,000
22,300,000
35,200,000
40,800,000
1821
1841
1860
1867
0
CU W Wo A
0 13
i 4
1 51
Thus the habit of smoking was checked in the
first twenty years of the present century by the
duty being nearly trebled. It remained stationary
during the next twenty years, notwithstanding a
reduction of the duty. It has increased nearly 50
per cent. during the last twenty-seven years, while
the duty has been slightly raised, an increase due
to the prosperity and larger earnings of the nation.
Wine is still a luxury of the Upper and Middle
Classes ; and even by them is sparingly used by:
those whose income is under £600 or £700 a-year.
This is to a great extent the effect of Taxation,
Wine.
Consumption of Tobacco and Alcohol. 81
since in the sixteenth century the consumption was crap.
many times as great per head of the population.
XIV..
CONSUMPTION OF WINE. — UNITED KINGDOM.
Year.
Total Consumption.
Average Duty.
Consumption
per head.
Commons'
Committee
on Wine
Duties,
1852, pp.
163, 518.
England & Wales.
1669
1700
Gallons.
2.5
Gallons.
11,000,000
5,600,000
4,000,000
2.2
1:1
1750
5
0
43
United Kingdom.
1801
1821
1841
1859
1867
.22
6,900,000
4,700,000
6,200,000
6,770,000
13,670,000
· Porter,
" Progress
of the
Nation,"
p. 560.
ою сл сл со
5 5
5 2
20
23
23
42
Statistical
Abstract,
1857,
pp. 41, 42.
Observe the reduction in a century and a half
from two and a half gallons per head to one-tenth
of the amount, and the doubled consumption during
the last eight years in consequence of the lowering
of the duty. The consumption of Wine in France
was stated, in 1851, by Mr. Porter, to be 19 gallons
per head. But this more properly corresponds with
the consumption of beer in the United Kingdom,
which, in 1867, was 29 gallons per head.
An estimate of the consumption of Wine by Appendis
persons of different incomes will be found in the II. Table 2.
Appendix, showing an average expenditure of 5
82 Consumption 02
GU
Beer and
Porter.
of Tobacco and Alcohol.
CHAP. per cent, and duty paid of 10s. per cent. for Wine,
XIV.
on incomes above £500 a year.
Beer and Porter are taxed by the Malt Duty of
28. 8£d., and by a License Duty on Brewers of 31d.
per bushel (which was imposed as a substitute for
the Hop Duty), bringing up the total Tax to 3s. per
bushel. From 1697 to 1830 there was also a Beer
Malt Tax Tax which was only paid by the public Brewers,
Report,
1867, and not by private brewings, which at that time
Evidence,
Q. 182. were far more common than at present. This Duty
was complicated and continually varied, but may
roughly be stated as follows:-
Do.
Appendix
III.
AVERAGE BEER - Tax PER GALLON, 1697 TO 1830.
1697 to 1757, Strong Beer 2d., Small Beer įd.
1758 to 1800, Strong Beer 3d., Small Beer id.
1801 to 1830, Strong Beer nearly 4d., Small Beer zd.
12x
It constituted a most oppressive Tax on the
Brewers, and -- judging from the quantity of
Malt-it appears to have been paid by about half
the total quantity brewed. It was repealed in 1830.
Consump- The following table shows the consumption in
England England and Wales since 1700. A bushel of Malt
is estimated to produce on an averagė 18 gallons of
Beer, but, in order to avoid an excessive calculation,
I have estimated the produce per bushel as, 14
gallons per bushel in 1706, 15 gallons in 1750, 17
gallons 1803 to 1830, and afterwards at 18 gallons.
Consumption of Tobacco and Alcohol.
83
CHAP,
CONSUMPTION OF MaLT, BEER, AND PORTER.
ENGLAND AND WALES.
Total Consumption.
Year.
England
and Wales.
Average
Duty.
Consumption
per Head.
Malt.
Beer.
.
...
...
..
Gallons.
Galls. of Beer
62
55
1706
1750
1803
1821
1830
1841
1861
1867
37
Bushels.
23,000,000
29,000,000
29,560,000 1
26,130,000
26,900,000
30,950,000
39,200,000
42,150,000
325,000,000
435,000,000
502,500,000
444,300,000
457,300,000
557,100,000
706,000,000
758,000,000
voo!Q7o O Q QP Q
35
36
It is important to notice the increase from 1706
to 1730, and the decrease from 1750 to 1830, when
for eighty years the total consumption of Malt
remained stationary with an increasing population,
and the consumption per head diminished to less
than half. Since 1830 there has been a large
increase in the total quantity of Malt, but only
a small increase in the quantity of Beer per head.
· The Beer exported, corresponding to 1,000,000
bushels of Malt in 1867, and 750,000 in 1861, is
deducted in both those years. I have not been able
to find a previous account, but it was probably not
important in 1841.
G2
84
Consumption of Tobacco and Alcohol.
XIV.
CHAP. The consumption in Scotland and Ireland is given
Scotland in the same Return.
and
Ireland.
CONSUMPTION OF BEER IN SCOTLAND AND IRELAND, 1867. ..
Country.
Malt.
Year.
Malt Duty. Consumption
Average. per Head.
Gallons.
Bushels.
2,360,000
2,370,000
s.
2
14
Gallons.
42,500,000
42,700,000
d.
5
Scotland .
Ireland .
2
5
ULU
These figures exclude the quantity sent into
other parts of the United Kingdom or exported.
Hence the consumption of Beer in Scotland is
only two-fifths, and in Ireland one-fifth, of the
consumption in England. In both Scotland and
Ireland the Beer is drunk almost exclusively by the
Upper and Middle Classes. An Irish correspondent
says, “The poor would think as little of it, if given
them, as they would of Mr. Gladstone's cheap
Claret !"
Spirits.
Spirits are now taxed as highly as at any period
of our history. The Excise dụties on British
Inland Spirits began in 1660; with 2d. and 3d. per gallon.
First, The consumption in England and Wales gradually
Appendix, increased from 527,000 gallons in 1684,to 1,675,000
gallons in 1706, and to 6,000,000 gallons paying
duty in 1736. The increase of drunkenness occa-
sioned the greatest apprehensions, and gave rise
p. 41.
Consumption of Tobacco and Alcohol.
85
XIV.
"Progress
to continual debates in Parliament. It had become Chap.
the practice of some publicans to entice customers
by a notice painted on boards outside their houses
to this effect :-“ You may here get drunk for a
penny, dead drunk for twopence, and have clean
straw for nothing.” . .
The Gin Act was passed in 1736, imposing a Porter's
duty of 20s. per gallon, and prohibiting sale by of the
retail under very heavy penalties. Riots and p. 674.
violence followed, the clandestine sale of gin was
continued, and the prisons were filled with
offenders. The Act became a dead letter. In
1742 it had to be repealed, and moderate duties
substituted. In 1743 it was stated in evidence
before a Committee of the House of Commons
that the quantity of spirituous liquors consumed
in England and Wales had gradually risen from
10,000,000 gallons in 1733, to 19,000,000 gallons
in 1742, of which 11,000,000 were the produce of
illicit distillation. These quantities were consumed
by a population of six millions, giving in the latter
year more than three gallons of spirits per head.
It was a common thing to see numbers of men
and women rolling about the streets drunk. Nor
were habits of drunkenness confined to the labour-
ing classes.'
The Duties were gradually increased from 1743
86
Consumption of Tobacco and Alcohol.
CHAP,
XIV.
to the end of the century, and acquired a very
complicated character. The three kingdoms had
each a different scale, both for home-made, for
foreign, and for colonial spirits. In the table for
the United Kingdom which follows, the average is
taken from the total payments.
CONSUMPTION OF SPIRITS.--UNITED KINGDOM.
Spirits
and Malt
Year.
Total Consumption. | Average Duty.
Return,
1868.
Consumption
per head.
gallons.
98
1802
1821
1841
1859
1867
.63
gallons.
15,600,000
13,160,000
24,100,000
28,660,000
29,530,000
co o ö on
10 4
6 2
-
.90
*80
10
1
.98
It would appear from these figures that the con-
sumption of the United Kingdom is now the same
per head as in the beginning of the century. But
the prevalence of illicit distillation is an important
and disturbing element in the calculation. It was
probably much larger in Scotland and Ireland in
the beginning of the century than at present. The
Revenue Commissioners, in their fifth Report, state
that in 1811, with a duty of 2s. 6d. a gallon, duty
was paid in Ireland on 6,500,000 gallons ; and that
in 1822, when the duty was raised to 5s. 6d., only
Consumption of Tobacco and Alcohol.
87
XIV. '
2,900,000 gallons paid duty, when the total Irish Char.
consumption was 10,000,000 gallons per annum,
thus leaving 7,000,000 gallons for illicit production.
The suppression of this traffic was found to be
impossible, and the attempt led to the greatest
popular exasperation and disorganization. On the
reduction of the duty to 28. 4d., the quantity paying
duty in Ireland rose by degrees to 12,300,000
gallons in 1838. Since that year it has steadily
declined, at first owing to the influence of Father
Mathew, but more permanently with the advance of
the duty. It was only 4,700,000 gallons in 1859,
with an 8s. duty, and now stands at 4,900,000
gallons, with a 10s. duty.
The following table shows the distribution of
Spirit Consumption between the three kingdoms :-
CONSUMPTION OF SPIRITS, 1867.
ENGLAND, SCOTLAND, IRELAND.
Country.
British, Foreign, and
Colonial.
Average
Duty.
Consumption
per liead.
Spirits
and Malt
Return,
1868.
Gallons.
9
England and Wales
Scotland ....
Ireland. ....
Gallons.
18,486,000
5,800,000
5,248,000
S.
10
10
10
a.
1
0
0
2:0
.93
-
These purport to be the quantities actually con-
sumed in each country, after deducting the quan-
.
88
MU
Consumption M
of Tobacco and Alcohol.
СНАР.
XIV.
.
p. 4.
LG
tity exported or removed from one part of the
kingdom to another. The 10,000,000 gallons
.consumed in Ireland in 1811, by a population
less by half a million than the present, and the
12,000,000 gallons consumed in 1838 by a popu-
lation two and a quarter millions greater than the
present number, together with the present high
duty, makes me fear that the real consumption of
Spirits in Ireland is very largely in excess of that
which pays duty, and that it will be at least a
gallon and a half per head. It seems incredible
that the Irish consumption of alcoholic drinks by
the working classes should be less than the English
by the whole amount of the staple drink in England
--the Beer.
Increase of These tables furnish some interesting deductions
as to the progress of temperance. The consumption
of alcoholic liquors in England and Wales appears
to have been as follows:--
Tempe-
ance.
MY
CONSUMPTION PER HEAD OF ALCOHOLIC DRINKS.
ENGLAND AND WALES.
Year.
Wine.
Spirits.
Beer.
Gall.
33
1700 to 1706 ..
1743 to 1750 .
1802 to 1806 .
1867 . . . :
:
Consumption of Tobacco and Alcohol.
89
Hence two results. First, that, on the average CHAP.
of the whole population, the consumption of the
nineteenth century is only half that of the
eighteenth. Second, that, notwithstanding the
immense increase of prosperity and earnings-
a very powerful element in alcoholic expenditure
—the consumption of Wine and Spirits in 1867
is the same as in 1802 ; while the consumption
of Beer (notwithstanding the rally in 1830) is
reduced 44 per cent. Thus, two great steps have
been gained during the last 150 years in the
diminution of intemperance.
The expenditure of temperate men on alcoholic Present
distribu-
drinks varies very much in proportion to their tion of
income. That of the intemperate is only bounded tion.
by their income. The following particulars of the
habits of different classes derived from informants
of great experience may be interesting :-
ENGLISH WORKMEN.
1. A temperate Agricultural Labourer, with £45 or £50 a year will England
take one glass or two glasses a day, amounting, with occasional addi- and Wales,
tions, to 25 or 50 gallons per family per annum. He scarcely ever working.
tastes spirits, and his wife has only an occasional glass of beer, unless Temperate.
nursing
· 2. A temperate Town Worlman, with £50 to £60 a year, will with
his wife take three glasses a day (1) pints), or (including occasional
additions) 75 gallons per family per year ; drinking occasionally spirits,
say one or at most two gallons per family per year. This will be an
expenditure of 2s. or 2s. 6d. a week, and is in addition to 6d. or 1s.
on tobacco.
men.
90
Consumption of Tobacco and Alcohol.
CHAP.
3. A temperate Artisan, with 35s. to 40s. a week, will drink, with
XIV.
his family, 3 pints (or 6 glasses) of beer per diem, say 150 gallons per
family per year, and 1 to 2 quarterns of spirits a week, or 2 to 4 gal-
lons a year. This will represent an expenditure of 4s. 6d. to 5s. a
week, and is commonly in addition to 1s. per week for tobacco.
All the above quantities are per family, and require division by 4 or
5 to obtain the quantity per head.
Ivtemper- 4. Intemperate, or eccessive expenditures, are far beyond this scale.
Half the wages to the man for beer, spirits, and tobacco, and the other
half to the wife for the rent, and “to do for” the family, is reported
by many correspondents as not unusual. The Irish spend more than
the English in proportion to their earnings ; but with both English
and Irish the Saturday night drinking often exhausts the week's
wages. And sittings of two or three days' duration, which are sadly
too frequent in some localities, make away with considerable savings.
ate.
ENGLISH MIDDLE CLASSES.
Middle
Classes.
5. Careful families with £100 a year,---and clerks of that income are
obliged to be far more careful than working men of the same means,
since they have more appearance to keep up-seem from my returns to
consume about 25 gallons of beer per head, and 2 to 3 gallons of spirits
per annum.
6. In families of small incomes, where women servants only are
kept, 35 to 40 gallons per head of beer are drunk. The Spirits are
very small, and Wine begins to come in.
UPPER CLASSES.
.Upper
Classes.
7. In families with large incomes, where there are men servants and
visiting-a very much smaller number than is commonly supposed-
the quantity of beer ranges from 50 to 100 gallons per head. The
consumption of spirits is not large.
All the above statements are in Spirits of the strengtli usually sold,
which for the Upper Classes is usually 10 per cent. below proof, and
for the Working Classes 25 per cent. below proof.
Twenty-five per cent. below proof means, that out of 100 parts of
the mixture 25 are water and 75 spirit, so adding one-third to the
total quantity of proof spirit. Thus, if the temperate consumption of
Consumption of Tobacco and Alcohol.
91
XIV.
the Working Classes is 16,000,000 gallons of proof spirits, this repre- CHAP.
sents at least 21,200,000 gallons of diluted spirit, as sold to them over
the counter. This addition must always be borne in mind in reckoning
their taxation, since the diluted spirit has paid 78. 6d. per gallon
duty instead of 10s.
and
On the whole, I should estimate the temperate Temperate
Expendi-
expenditure in England, as :-Upper and Middle ture of
Englaud
Classes, 35 gallons of Beer per head ; half a gallon and Wales.
of diluted Spirits. Manual Labour Classes, 20
gallons of Beer per head; half a gallon of diluted
Spirits.
In Scotland more than half of the beer, and in Scotland
Ireland almost the whole of it, must be attributed Ireland.
to the Upper and Middle Classes ; and most of the
duty-paying Spirits may be distributed over the
population, estimated at two gallons per head of
diluted spirit in Scotland, and nine-tenths of a gallon
in Ireland. This leaves the intemperate consumption
to be supplied by the balance and by illicit distil-
lation.
The Upper and Middle Classes in both those
countries drink much less Wine and more Spirits
than in England.
We can now proceed to calculate the relative
Taxation of the different classes of the community.
UL
92
Taxes on Property and Income.
CHAPTER XV.
TAXES ON PROPERTY AND INCOME.
XV.
come Tax.
CHAP. THE Income Tax is an excellent example of the
The In- love of the British nation for abstract principles.
* It is founded upon two — the great principle
of Direct Taxation, so strongly advocated by
Financial Reformers; and the still greater prin-
ciple of Equality of Taxation, so dear to Political
Economists. Yet, if the Income Tax should be
the test, it will be difficult to decide which of
the twain is the most cordially hated by a
discerning public. Two incidents may show the
current of popular feeling. In his Budget-speech
of 1860, which re-imposed the Income Tax, Mr.
Gladstone related that he had received, about a
fortnight before, a letter addressed to him, com-
plaining of the monstrous injustice and iniquity of
the Income Tax, and proposing that, in considera-
tion thereof, the Chancellor of the Exchequer
Taxes on Property and Income. 93
Tax,
should be publicly hanged! In the newspapers Chap:
XV.
a few weeks ago appeared a police report, chroni-
cling the adventures and punishment of a couple
of ingenious gentlemen, who contrived for some
time to make a good living out of the squires
and inhabitants of some Warwickshire villages by
petitions and collecting books, which purported
to emanate from an Anti-Income Tax Association !
The very equality of the tax is held to prove Objections
to the
its inequality. But true equalization is an insoluble Income
problem. The complaints are reducible under two
principal heads :-
1. That it is unjust to tax Interests for Life
or Years at the same per centage as Absolute
Interests.
2. That it is unjust to tax Incomes from Land,
Personalty and Industry at the same total rate
of assessment.
But the principles involved in these objections
have a far wider range than the Income Tax.
They affect our whole system of Taxation, and,
if just and sound, ought to be adopted as its
fundamental basis. Let us consider them with
the care that is due to their importance.
1. As regards the different kinds of Interests, Interests
it is very curious to observe the infinite variety perty and
that prevails in every kind of Property. Scarcely
in Pro-
Income.
94
Taxes on Property and Income.
CHAP.
XV.
two possessors of Realty, or Personalty, or Income,
have exactly the same interest. One has the
absolute ownership, another is proprietor for life,
a third for years, a fourth has invested his capital
in an annuity, a fifth holds it until some contin-
gency, and a sixth (as a clergyman) during the
performance of certain duties. All these interests
may be complicated, by mortgages, in an infinite
variety. All but the first will differ among them-
selves according to the age of the Life occupant
or the years unexpired of the Lease. Not only
are they various, but they shade off into each
other with almost imperceptible gradations. The
highest of an inferior class of interests are superior
in permanency and value to the lowest of the
higher grade. The following Table shows more
clearly their variety, excluding of course Rever-
sionary Interests :-
POSSESSORY INTERESTS IN PROPERTY OR INCOME.
I. In Land-
(a) The Estate in Fee.
(6) The Leasehold, with from one to 1,000 years' duration.
(c) The Life Estate, with from one to seventy years' probability
of Life, or till some contingency.
II. In Personalty-
(d) The absolute property.
(e) The Life Estate as before.
(f) The Annuity, with similar probability of life ; but in which
capital is yearly vanishing.
Taxes on Property and Income.
95
III. Industrial Incomes
CHA P.
XV.
(y) Businesses which are family property.
(h) Professions or appointments which are virtually for life.
(1) Employments of precarious duration.
Economy,
S. 4.
Ought these interests to be capitalized, and the.
taxes to be paid on the capitalized value? It would
require the most complicated rules and calculations,
far beyond the power of ordinary tax-collectors, and
practicably unworkable. We should want Actuaries
for tax-gatherers. Besides, as Mr. Mill points out, if Political
the life-income is to be capitalized, the life-taxes Book v.
must be capitalized also, which will bring them
back to the same percentage as on permanent
property.
But an impracticable scheme is seldom right in Taxes are
principle. The more simple view is that the Taxes tection
during the
for the year protect the property or income for Year.
the year, and must be paid by the occupant for
the time being, in proportion to the yearly assess-
able value of the property occupied. The Tax-
payer is the tenant of the house, perhaps as 'ab-
solute owner, perhaps for life, perhaps for years ;
but in either case he is bound to maintain and
defend it, and hand it down in the same state
to his successor. In no case is he entitled to call
upon his neighbour to contribute towards the obliga-
.
96
Taxes on Property and Income.
CHAP.
XV
tion. I apprehend that this is the right and
practical view of Taxation, and the one which is
adopted and carried out by English Law.
Land, Per- 2. Thus in almost all Taxes on Income and Pro-
sonalty,
and perty, whether Land Tax, Probate Duty, Legacy
Industry.
Duty, or Income Tax, the State makes—and finds
itself practically obliged to make—no distinction
in respect of length or shortness of interest, but
assesses the holder of the Income for the time being
at the full rate. For similar reasons it would be
inconvenient to make a distinction in any one
Tax, so as to assess Landed Income at one rate,
Personalty at another rate, and Industry at a third,
as advocated for the Income Tax. Nor is it ne-
cessary; because these different classes of Income
are subject for the most part to different taxes, as
Land Tax and Rates on Land, and Probate and
Legacy Duty on Personalty, and their total taxation
is very different. Let us see what in justice ought
to be the amount of this difference.
· Land, which is the best kind of investment,
produces a smaller income in proportion to its
value than Personalty, and, if its total taxes
amounted to the same income-percentage, would
escape at a lighter rate. Hence the total taxes
on Land ought to amount to a larger percentage
on its annual value than on Personalty. A Landed
Land.
n
Taxes on Property and Income.
97
XV.
family choose the smaller return for their Capital, Chap.
because land is a growing property and confers
dignity and consequence. But that is no reason
why they should be more lightly taxed. Land
produces a gross income of 3} per cent. before
deduction of Rates. It ought in justice to pay
the same taxes as if it produced 4 per cent.
like the best kinds of personalty. But this is an
increase of one-fifth. So that a Landed Income
ought to pay a percentage of taxes one-fifth higher
than the percentage on Incomes from Personalty.
Personalty may be taken as the standard.
sonalty.
Industrial Incomes, being precarious in their Industry.
nature, are entitled to a lower total of taxes, in
order to allow for Savings and Insurance, and
this allowance is fairly put by Mr. Mill at one-
fourth.
Per-
To give an example, a man with £500 a year from business would
consider his family well provided for at his death by an Insurance or
Savings producing £250 a year, that is to say, by a Capital of £6,000.
This, amount, insured on a good life, and commencing at 26 years of
age, will cost in premiums about £125 a year, or one-fourth of his
income. Savings (which avoid the stamp duty, expenses and profit of
the Insurance Company) ought, on an average length of life, to produce
the same capital from a less annual sum. Hence one-fourth is a fair
allowance of exemption for an Industrial Income.
It follows that an Industrial Income ought to
bear a percentage of Taxes one-fourth lower than
that of Personalty.
н
98 Taxes on Property and Income.
CHAP. Hence the relative proportions of total Taxation
XV.
Normal to Income of these three great divisions ought
Propor-
tions of to be :-
Taxation.
Landed Incomes ; . . . 17
Personalty Incomes . . . . . . 1
Industrial Incomes . . . . . .
Thus, if the total Taxation on Personalty is 7 per cent., the Taxa-
tion on the three divisions should be
Landed Incomes . . . . 85 per cent.
Personalty Incomes
. .
Industrial Incomes . . . 5 ,
Or, if the total Taxation on Personalty is found to be 12 per cent.,
the proportions should be-
Landed Incomes . . . 143 per cent.
Personalty Incomes . . . 12 -
Industrial Incomes . . . . .
Let us see how far the principle of distinction
between these three classes of Income is carried
in the Taxation of the United Kingdom.
Total The following are the Taxes which fall upon
Taxes on
Income. each.
From
I. TAXES ON INCOME FROM LAND.
Per Cent.
See p. 26. 1. Property Tax, at 5d. in the £1 (the amount in
1867) . . . . . . . .
2. Land Tax, which is very irregular in amount,
but averages . . . . . . .
Page 29. 3. Succession Duty, the interest on the amount paid,
averaging . . . . . . .
Page 26. 4. Stamps on Deeds and Law Fees, which together
average nearly . . . . . .
See
5. Local Rates, the three-fourths which fall on the
Chap. XII.
landlord, averaging on the rent of a farm .
Pages 62
and 67.
- Total taxes per cent.
Land.
GONS LIBRAR
(University of)
Taxes on Property and Income. MICHIGAN
Thus the Taxes on Income of Real Property, Chap.
' without any addition from taxes on Expenditure,
amount to £11 per £100 of Rent; with the
usual deductions for Income Tax if under £200.
II. Taxes ON INCOME FROM PERSONALTY.
Per Cent.. · From
1. Property Tax, at 5d. in the £l.
Personalty
2. Probate Duty, interest on the amount paid,
averaging . . .
See p. 28.
.
2
.
3. Legacy Duty, ditto . . . . . . 23 .
(Succession duty is paid if the property passes
by Settlement.)
4. Stamps and Law Fees, averaging
Total taxes per cent. . .
Thus the Taxes on Income from Personalty
(except Leaseholds and Railway Shares), and with-
out any addition from Taxes or Expenditure,
amount to £7 per £100, or less than two-thirds
of those on Income from Real Property.
Per Cent.
Industrial
Incomes.
2.
III. TAXES ON INDUSTRIAL INCOMES.
1. Income Tax, at 5d. in the £1 . .
2. Stamps and Law Fees, averaging .
3. Taxes on Professions and Trades (not recovered
from the Public), averaging . . .
Total taxes per cent. . . .
See p. 35.
3}
IN
Hence the total actual Taxes on Income from Com-
parison of
these three classes are (if above £100)
T'axation
Real Property Incomes . . . . 11 per cent.
Personalty
.
. . 7 .
Industrial 2 . .
. . 3
H
2
100 Taxes res
on Property and Income.
CHAP
XY.
Thus, so far as Taxes on Income are concerned,
Industrial Incomes pay only half the taxation paid
by Personalty Incomes, and only one-third the
taxation paid by Real Property Incomes.
These proportions, compared with those stated on
the preceding page, show that Landed Incomes are
taxed 21 per cent. in excess of the normal standard,
and Industrial Incomes 13 per cent. below it. Hence
also it is clear, that those who agitate for a more
Succession stringent Succession Duty on Real Property, on
the ground of its being more lightly taxed than
Personalty, do so in ignorance of the real facts
of the case, since Real Property is much more
heavily taxed than Personalty,
more
Duty.
Taxes on Trades, Professions, &c.
101
CHAPTER XVI.
TAXES ON TRADES AND PROFESSIONS, AND
CONVEYANCE.
XVI.
fessions.
THESE Taxes are relics of the Dark Ages, when Chap.
nothing could be done without the permission of Licences
the Crown. They are very partial in their opera- and Pardes
tion, taxing some employments and leaving others te
untaxed. In the taxed employments they are
unequal upon individuals; falling heavily on poor
men with small business and lightly upon rich men
to be those on the sale of alcoholic drinks and
tobacco, which fall upon the consumer and raise the
price of the articles supplied, so restricting the sale.
But it is a question whether a greater portion of
this increase does not go into the pocket of the
retailer, and less into the Exchequer, than if the
increase had been caused by a higher duty on the
articles themselves.
102
Taxes on Trades and
CIAP. The Licence Duties on Beer raise the 5s. 5d. duty
XVI.
Beer and on Malt to 6s. per barrel of 36 gallons, or 2d. per
Licences. gallon. Those on Spirits raise the price about 5
per cent., and may be taken as a set-off against the
excess of reduction below 25 per cent. under proof,
which is customary with retail spirit-sellers.
Hackney One of the most oppressive duties is that on
Carriage
Cabs, of which I have been furnished with the
following details :-
Duties.
TAXES ON CABS.
182
The income from a cab and two horses is 10s. per
day, or per year . . . . . .
Deduct-
Expenses of keep, 42s. per week
Renewals and repairs . . .
Interest on £100 capital . .
oo
l er
122
:
£60
260
.
Net Profit .
The taxes on this profit are-
Stamp-Office Plate . .
Duty, ls. per day, or . ;
.
•
.
.
18
£19
I
being an Income Tax of 32 per cent., or more
than 6s. in the pound. It cannot be urged that
this is a tax on the public, since the fare of 6d. per
mile, fixed by law, is below the usual charge for
hired carriages.
The case of Railways is one of peculiar hardship.
They are liable to the Local Rates on Real Property
Railway
holders.
Share-
Professions, and Conveyance. 103
XVI.
and to the Probate and Legacy Duties on Per-Char.
sonalty, and have besides to pay the Government
duty, inherited from the stage carriages which they
superseded. These taxes will be as follows, omit-
ting all mention of stamps.
TAXES ON RAILWAY PROPERTY.
Per Cent.'
1. Property Tax, at 5d.
2. Probate Duty, interest on amount paid
3. Legacy Duty »
4. Rates and Taxes, averaging . .
5. Government Duty .
. Total : : : 135
This is nearly twice as high a Taxation as that
paid by other Personalty, and therefore unjust.
But it is made much higher by the necessary
constitution of Railway Capital. The Railway
Capital of 1867 was :-
Debenture bonds and stock
126,000,000
Preference shares and stock
143,000,000
Ordinary
. . . . 233,600,000 -
Total . . . . £502,000,000
The Net Revenue, 1867, was £19,600,000, which
was thus appropriated :- .
Interest on Dividend.
Per Cent.
Total
·
Debenture Capital
Preference ,
Ordinary
.
·
·
5,670,000
6,860,000
7,070,000
£19,600,000
·
·
3
104 Taxes on Trades, Professions, &c.
The Rates and Government Duty were :-
CAP.
XVI.
Rates . . . . . . 853,000
Government Duty. .. . . 477,000
Total . . -- 1,330,000
But the Debentures and Preference Capital re-
ceive their interest and dividends without any
deduction except Property Tax, so that the whole
weight of the rates and duty falls upon Ordinary
Shareholders. It is equivalent to a Taxation of
£1,330,000 paid out of a gross fund of £8,400,000,
or nearly 16 per cent., besides Income Tax and
the Probate and Legacy Duties.
Hence the Taxation on Ordinary Shares and
Stock in Railway Companies cannot be less than
22 per cent. on the average Profits accruing to
them from their business as Carriers. This is the
rate on Companies of average prosperity. It is
less per cent. on those whose prosperity is above
the average ; but on distressed Companies it rises to
40, 80, and even 100 per cent., and becomes con-
fiscation of the property of Ordinary Shareholders.
Considering the benefits conferred on the nation by
Railway enterprise, in the immense increase of
Trade and of the value of Property, this is a hard-
ship which ought to be lessened or removed.
Taxes on Expenditure.
IVU
.
105
CHAPTER XVII.
TAXES ON EXPENDITURE.
XVII.
EXPENDITURE varies with the caprice of the indi- Chap.
vidual, as well as with the amount of his income,
so that it is impossible to estimate with precision
what the Taxation upon it will be. But, at the
same time, a certain scale of expenditure is usual
in each scale of income; and, by taking examples
of the average expenditure in each class of the
community, we may arrive at an approximate
estimate of the amount of taxes they are likely
to pay.
In the Upper and Middle Classes I propose to Upper and
take three such examples,—one from the Wealthy Classes.
Class, a second from the Upper Middle, and the
third from the Lower Middle Class.
1. The family of a wealthy man of £5,000 a-year.
Such a family might have a town house as well
as a country house, worth, to rent, £400 and £150.
Middle
106
Taxes on Expenditure..
CHAP..
XVII.
WON
They might have an indoor establishment of two
men servants and seven women, besides half a
dozen outdoor men as grooms, gardeners, and
gamekeepers, with horses and carriages in propor-
tion.
2. The family of a professional man or trades-
man with £500 a-year. They might live in a
house at £50 rent, and keep three women servants.
3. The family of a clerk with £99 a-year salary,
living without any servant in a house at £15 a-year-
rent.
The family in each case may be supposed to
consist of the father and mother and three chil-
dren.
The Taxes on the house and establishment will
be
1. The Rates, of which the tenant's half will average 8 per cent.
on the rent;
2. The Assessed Taxes, which, including the House Duty of 9d. in
the £l on the two first incomes, average a little more than one-half per
cent. on those incomes ;
3. The Plate, Game, and Dog Licenses, which belong almost exclu-
sively to large incomes ;
4. The Fire Insurance Duties, averaging l) per cent. on the rent ;
and
5. Receipt Stamps, Drafts, Tolls, and part of the Postage Stamps,
averaging 1 per cent. on the income.
The whole Taxes on expenditure will be-
Taxes on Expenditure.
107
· UPPER AND MIDDLE CLASSES.
CHAP.
XVII.
£5000 a year.
ප ප
Tools
.12.
£500 a year. £99 a year.
I. Houses and Establish-
ments-
£ S. c. £ S. d. £ 8. d.
Rates (Tenant's half) | 44 0 0 5 0 0 1 15 0
Assessed Taxes .. . | 43 0 0 1 3 0 0
Plate, Game, and Dogs . | 15 0 0
Fire Insurance. ... 8 0 0:1 1 0 0
Receipts, Stamps, Tolls,&c. 500 0 5 0 0 1 0 15 0
£160 00 £14 0 0 1 £2 10 0
II. Corn, Tea, &c.-
Corn. ......10 7 0
0 2 6
Tea . . . . . . . 1 3 10 0 1 1 4 0 1 0 0 0
Coffee ....
1 8 0 080 0 5 0
Sugar . . . . . . .
5 5 0 1 1 13 4 0 19 0
Fruits i . i . || 2 0 0 0 10 8 10 2 6
£12 10 0 £4 0 0 | £1 19 0
III. Alcohol & Tobacco
Tobacco , , · · · ·|
6 12 0 1 2 10 0 1 1 2 0
Wine . . . . . . .
26 0 0 1 1 12 0 -
Beer . . . . . . . 9 10 0 2 11 0 1 2 0
Spirits . . . . . .5 8 0 1 1 2 0 1 1 1 0
£47 10 0 £7 15 0 £350
Total .... £220 00 £25 15 0 1 £7 14 0
o
Per centage on Income .
4.5
5.1
'
708
In the above Table the following consumption is assumed for the
three classes of incomes ; on the estimates at pages 75, 90, and
Appendix II. :-
Tea, 10 lbs., 6 lbs., and 4 lbs. per head. Coffee, 8 lbs., 4 lbs., and 4 lbs.
per head.
Sugar, 90 lbs., 50 lbs., and 45 lbs. per head. Tobacco, 3 lbs., 2 lbs.;
and 13 lbs. per head. Beer, 80 galls., 40 galls., and 25 galls. per head.
Spirits, 12 galls., 2} galls., and 2} galls. per family. Wine, 130 doz.,
108
Taxes on ExpenditureVUI
СНАР.
XVII.
Working
Classes.
.
Objections have been made to counting the taxes
on servants' tea, sugar, and beer, as Taxation of
their masters, because allowances are often given for
those articles. . But the amount which this would
deduct is small and very uncertain, and does not
affect the main result. The allowances would pro-
bably be diminished, if prices were much diminished,
and it is on the whole safer and more simple to
consider them as paid by the masters.
We now come to the Taxation of the Manual
Labour Classes, who differ so widely in town and
country in many portions of their expenditure.
Instead of relying on any general estimate, I have
obtained returns from a great number of places of
the actual expenditure of fifty temperate families,
and have arranged them in four groups, repre-
senting West London, East London, the Towns, and
the Villages. These returns are quite distinct from
those mentioned in Chapters XIII. and XIV., and
are in most cases from different correspondents.
Fifteen families in one large printing establishment
sent their own returns direct to me under cover,
embracing earnings from £50 up to £135 a year,
and very various expenditures. · My thanks are due
to them, as well as to my other correspondents who
have taken so much trouble to procure accurate
information. In some places, and particularly in
C
V
Taxes on Expenditure.
109
XVII.
Ireland, the attempt failed through the suspicious- Chap.
ness of the poor, and their unwillingness to disclose
their own affairs. I should fear that a Wage
Census, suggested last year by Dr. Farr as an
addition to the general Census in 1871, would
prove a failure from this cause. I am told that
even the returns here given are below the actual
amounts in two things; first, by the account of
earnings not including extra work, and, in many
cases, the children's wages; and, second, by omit-
ting casual expenditure on Beer and Spirits.
But it is believed that the per centage on the
omitted income balances the omitted expenditure.
The quantity of Sugar is also below the average,
from its variable consumption and from the families
whose ' returns were procurable happening to in-
clude a majority of small consumers of that article.
The four groups of families are summarized in
the following Tables from more detailed summaries
which will be found in Appendix III. The West
and East London families ought properly to be
averaged together, since they refer to the same
fraction of the nation. They are given separately,
to show the difference between high and low wages
in expenditure and taxation.
Y
110
M
Taxes on Expenditure.
CHAP.
CHAP.
TAXATION OF
TAXATION OF METROPOLITAN WORKING MEN.
5:
WEST LONDON WORKMEN. EAST LONDON WORKMEN.
Average of Fifteen Families Average of Six Families of
of Printers
Artisans in Bethnal
in Westminster. Green and Whitecbapel.
Family and I
Income.
Taxes per
Family.
Family and
Income.
Taxes per
Family.
s. d.
s. d.
Number in Family .
41
Ito š. d. '£
Earnings · · · ·
92 0 0
Rent . . . .
0
| 25 0
.
I. Rates (paid by
. Landlord) . .
6 12 0
Tenant's half rates. 1. . . . 1 3
€ S. d. 1 £
53 10 0
13 7 6
4 60
6 01. . . . 1 2
3
0 1
Consumption
per head.
lbs.
Consumption
per head.
lbs.
II. Corn, Tea, &c.—
Corn . .
Tea . ..
Coffee . .
Sugar. ..
43
0 2
0 10
0 5
0 12
3
6
3
6
0 3
0 9
0 1
0 12
0
6
4
2
1 10 6
1 6
0
III. Alcohol and To-
bacco-
Tobacco . .
Beer . .
Spirits.
Galls.
Galls.
23
1 1 0
0 17 6
0 15 6
1 18
0 5 10
0 7 6
2 14
0
1 15
5 4
0
0
TOTAL £ 7 10
6
TOTAL £
Per centage of Taxes on Earning . . 8.1..... 9
The large per centage of Rates, 31 and 4 per
cent. on the Earnings, deserves attention, and should
be compared with the small per centages of one and
one half per cent. in the towns and villages.
. In towns, even if the rates are high, the rents on
which they are paid are usually low, and form a
Taxes on ExpenditureALL
LUIT
111
.
great contrast to the high rents and rates combined CHAP.
XVII.
of London.
TAXATION OF TOWN AND COUNTRY WORKING MEN.
TOWN WORKMEN.
AGRICULTURAL LABOURERS.
Average of Thirteen Families
of Artisans and
Average of Thirteen
Workmen, at.Abbey Towu
Tamilies in
(Cumberland), Wakefield,
Yorkshire, Essex, Hamp-
Sheffield, and
Christchurch (Hampshire).
shire, and Devon.
Family and
Inconie.
Family and
Taxes per
Taxes per
Family.
Family and
Income.
Taxes per
Family.
Number of Family : 53
| £ s. d. | £ s. d. £ s. d. | £ s. d.
Earnings . . . . | 57 10 0
| 40 0 0
Rent . . . . . 6 8 3
4 6 9
I. Rates—
1 5 3
093
Tenant's half rates . . . .10 12 . . . .10 4 7
Consumption
per leac.
lbs.
Consumption
per head.
lbs.
II. Corn, Tea, &c.-
Corn. ..
Tea . . .
Coffee ..
Sugar . .
0 2
0 11
0 6
0 8
9
0
1.
6
polisolla
0 2 9
0 60
0 0 10,
0 5 10
1 8
4
0 15
5
III. Alcohol and To-
bacco-
Tobacco ..
Beer ...!
Spirits ..
is
i 7 7
0 14 6
0 17 0
To 5 0
0 10 6
2 15 15 0 19 6
4 15 11 | TOTAL £ 1 19 6
TOTAL £
Per centage of Taxes on Earnings . 87
.
.
.
.
. 5
· In all the foregoing Tables the License Duties on Brewers
and Beer-sellers are included in the 2d. per gallon of Beer, and
those on Distillers and Spirit-sellers in the 7s. 9d. per diluted
gallon of British Spirits, which are charged as the Taxation on
those articles.
112
Taxes on Expenditure.
CHAP.
XVII.
Thus Agricultural Labourers are both less highly
rated and consume fewer taxable articles than town
Workmen.
To show the pressure of the different Taxes on
Taxes in Expenditure, it is necessary to look at the following
England.
Table, constructed from the preceding summaries :-
PERCENTAGES TO INCOME OF THE TAXES ON EXPENDITURE.
Pressure
N
1.
Ou Houses
and Estab-
lishments.
On Corn,
Tea, &c.
On Alcohol,
Total on
and
Tobacco,
Expenditure.
Per cent. | Per cent.
Per cent. | Per cent.
Upper Classes,
1. £5,000 a year.!
3.25
-25
1
|
4.5
27
8
1.5
L
5•
2.5
7.8
Upper Middle Classes
2. £500 a year. :
Lower Middle
Classes-
3. £99 a year .
Working Classes,
4 and 5. London
(average) ..
6. Towns ...
7. Villages, ..
3.8
ܗܿ
ดง
1
5.
8:4
2:
51
ܩܵܐ
ง
Correc-
tions
But the averages for the Working Classes con-
necessary. tained in the last three lines require correction for
deficiency in two things—the amount of earnings
and the expenditure on alcohol; and for excess in
one thing—the amount of Rates.
Taxes on Expenditure,
113
XVII. .
Rates.
DID
Judging from these figures, which represent" ac- Chap.
curately the payments for rates in London, it might Pressure of
naturally be supposed that these Rates press very
heavily upon the whole of the Working Classes, and
absorb a serious per centage of their total income.
But inquiry shows that their relative magnitude
and pressure in proportion to earnings in the
Metropolis are exceptional, and are lost in the far
wider area of low rating throughout the country.
Even where rates are high in other places, their
pressure is much less, from the lowness of rents:
Thus, in some large towns, the rates are 78. in
the pound, but the current rent of a workman's
house is 2s. 6d. a week, or £6 10s. a year, rated at
£5; so that he pays only £1 15s. a year rates
instead of the £4 6s. at Whitechapel.
Another cause of diminution of the rating burden
is the number of excusals. The average number of
persons receiving parochial relief is a million, who
are of course excused, and there are always a large
additional number of families who are too poor to
be called on for any rates.
A third cause is the prevalence in large towns of
the lodging system. Mr. Gladstone's Blue-book of
1866 gave returns of the Working Classes, and the
number of occupiers in all the Boroughs of England
and Wales. The population was 9,300,000, so that
114
Taxes on Expenditure.
CHAP.
XVII,
CU
there were about 1,300,000 Working Class families,
reckoning five to each family. Yet, after making
every allowance for female tenants, there were only
1,050,000 Working Class Occupiers. Their aggre-
gate Rental was also comparatively small, amounting
to less than £8,000,000 out of a total Borough
Rental of £41,000,000. It would be still less in
proportion in the Counties.
The following division of the £18,500,000 of
Annual Rates gives a full proportion to the Work- -
ing Classes :-
RATES, 1867.
(1) Land, Railways, &c., and business premises .
(2) Houses of the Upper and Middle Classes . .
(3) Houses of the Working Classes . . .
Total .
£6,500,000
. 8,000,000
. 4,000,000
£18,500,000
Of the second and third items, one half must be
counted as falling upon the Landlords, and the
other half on the Tenants; so that the Rates which
are ultimately borne by the Working Classes can
only be estimated at £2,000,000. But this makes
the injustice of their high rates in London still
more glaring
Comparative Total Taxation.
115
CHAPTER XVIII.
COMPARATIVE TOTAL TAXATION.
XVIII.
Manual
Classes.
THE best way of arriving at a just idea of the Char.
Comparative Taxation of the two great sections of Upper and
Middle
the community will be to add up the total taxes and
which can be reasonably estimated to be borne by Labour
each. This can be done by a careful comparison of
the data given in the preceding pages, and it will
be found worked out in detail in Appendix IV.
The first point is the Aggregate Income of each Their
section. The calculations on this subject are stated incomes.
at length in my work on National Income, but may National
vway Income,"
be here given in a more simple form, using for the chap: jäi.
p. 64, and
Upper and Middle Classes a return which has just Appendix
V. p. 96.
been issued.
The statements of the Inland Revenue Commissioners respecting the
very large amount of Unreturned Profits under Schedule D which
they estimate at £57,000,000, but against which must be set a con-
siderable amount of surcharges-leave no doubt that my calculation of
the Upper and Middle Class Income is within the mark.
I 2
116
Comparative Total Taxation.
CHAP.
XVIII.
I. UPPER AND MIDDLE CLASSES.
Income returned as charged to Income Tax for the year
12th
Inland ending April 5th, 1867. . . . . . £374,000,000
Revenue Estimate of Income excused as below £60, exempt as
Report,
pr. 17-24. below £100, and Unreturned Profits . . . 116,000,000
Total £490,000,000
II. MANUAL LABOUR CLASS.
Income of the Manual Labour Class . . .
TOTAL UNITED KINGDOM .
. £325,000,000
. £815,000,000
The amount for the Manual Labour Class is con-
siderably below the £418,000,000 estimated by
Professor Professor Leone Levi, an estimate which was made
Levi,
Working before the general lowering of wages, caused by the
financial disasters of 1866, and which gives a very
insufficient allowance for loss of work and old age,
calculating nearly full time wages for persons of
all ages up to sixty years. The estimate of
£325,000,000, which makes careful allowance for
both these points, is safer for purposes of Taxation.
• Number. The second point is the number of individuals in
these two sections. These were calculated from the
“National Census Tables in the same work, and may be thus
Income,"
pp. 7-16. given :-
UNITED KINGDOM, 1867.
Upper and Middle Classes
6,700,000
Manual Labour Class . . . , 23,000,000
Persons.
Total population
:
30,000,000
Comparative Total Taxation.
117
DU
But in calculating the consumption of tea, sugar, (HAP.
and beer, the house servants--chiefly females-to.
the number of 1,300,000, must be added to the
households of their Upper and Middle Class em-
ployers, and deducted from the Manual Labour
Class, making the number for this purpose 8,000,000
and 22,000,000.
The third point is the amount of Taxation. The relative
Amounts
following table presents the results, leaving the of
Taxation.
long catalogue of taxes, and the reasons for their
allotment to either column to be consulted in Ap-
pendix IV. Two main difficulties presented them-
selves : first, the division of the Taxes on Trades,
Mercantile matters, and Conveyance between the
two sections—in which the chief portion appears to
be due to the Upper and Middle Classes, whose
income is mainly spent in articles of Commerce.;
and second, the division of Alcoholic expenditure.
A distinction ought to be made in the latter Temperate
between the expenditure of temperate families on temperata
the scale usual in their rank of life, which gives a ture in
moderate and calculable Taxation; and an immo-
derate or excessive expenditure, which takes place
by fits and starts, is not controlled or bounded by
reason, and too often is only stopped by. pecuniary
exhaustion. On the temperate expenditure the
Customs and Excise duties are a tax, on the intem-
and In-
Expendi-
Alcohol.
118
Comparative Total Taxation.
XIV,
CHAP, perate expenditure they are a fine and a penalty.
See Chap. I have endeavoured in a former chapter to distin-
guish between these two expenditures with the best
information that I have been able to procure, and
derived from no teetotal sources. Total abstainers
will be likely to demur altogether to the proposition
that a consumption which pays taxes to the
amount of £22,000,000 on Alcohol and Tobacco, or
£15,500,000 on Alcohol alone, can be a temperate
and allowable consumption for thirty millions of
persons. But a regular consumption of this extent
—if distributed over the population-would be
considerably below the consumption which is
universally considered unobjectionable in the case
of temperațe persons in the Upper and Middle
classes. It is the excessive consumption by a
comparatively small number of individuals, both in
steady soaking and irregular drinking bouts, that
constitutes the chief portion of the intemperance
of the country.
Excess in spirituous liquors cannot be said to be
confined to the Working Classes. Though the
Upper and Middle Classes are guilty of little
drunkenness, they are too often in the habit of
drinking more than is wholesome.
nce
Comparative Total Taxation.
119
COMPARATIVE TAXATION.
CHAP.
XVIII.
See
Appendix
IV.
UPPER AND MIDDLE
CLASSES.
MANUAL LABOUR CLASS.
Income.
Per
centage
Taxes on
Income.
Income.
Per
centage
Taxes on
Income.
INCOME . .......
490,000,000
325,000,000
Taxes.
Taxes.
13,746,000
TAXATION.
I. ON INCOME:
(1) On Property and Income il
(2) Part on Trades, Mercantile
and Conveyance . ...
(3) Rates on Land, Railways,
&c., and Landlords' half
on houses . ....
1,274,000
12,500,000
27,520,000
5:6
JI. ON EXPENDITURE :
(1) Houses and Miscellaneous .
(2) Corn, Tea, Sugar, &c. ..
(3) Alcohol and Tobacco :
(c) Temperate Expenditure
11,040,000
4,284,000
2:2
3,426,000
6,056,000
1:1
18
1.9
4.1
9,056,000
24,380,000
51,900,000 | 10'6
13,140,000 -
22,622,000
22,622,000
Total. .....
(0) Excessive or Inteinper-
ate Alcoholic Expendi-
ture . . . . . . .
2,100,000
6,490,000
12:
GRAND TOTAL. . | £54,000,000
11
1
£29,112,000
Revenue
The principal deductions from this table are as 'Taxation
in Pro-
follow :-
portion to
1. Taken on the Temperate Consumption of Beer and
and Spirits, the Taxation of the United Kingdom All
appears to be thus divided :-
Earnings.
Classes.
120
Comparative Total Taxation.
XVIII.
Con-
V
Chap. Upper and Middle Classes, 103 per cent.
Temperate Manual Labour Class, 7 per cent.
sumption. Or, to put it in another way—out of an Income of
£50 a temperate Workman is untaxed on £17, and
pays at the same rate as the Upper and Middle
Classes (102 per cent.) on £33.
Total Con- 2. Including the Intemperate and Excessive Con-
sumption.
* sumption of Beer and Spirits, the Taxation appears
to be :
Upper and Middle Classes, 11 per cent.
Manual Labour Class, 9 per cent.
But I submit that the temperate consumption is
the fair scale by which to estimate.
Upper and 3. The average Taxes on Income borne by the
Upper and Middle Classes, and from which there
is no honest way of escape, are 5), per cent., and
their average Taxes on Expenditure—which they
can lessen by economy-are 5 per cent. on their
revenue.
Working 4. The Taxes of the Manual Labour Class appear
to bear the following average proportion to their
Earnings :-
1. Houses and Miscellaneous, about 1 per cent.
2. Corn, Tea, Sugar, and Coffee, nearly 2 per
cent.
3, Alcohol and Tobacco (temperate consumption),
4 per cent.
Classes.
Wo
Classes.
Comparativė Total Taxation.
121
XVIII.
and
.. But if the intemperate consumption is included, Caat.
the last figures must stand :-
3. Total Alcohol and Tobacco, 6 per cent.
Thus the main weight of the taxation of the Alcohol
Working Classes is on their Alcohol and Tobacco. Tobacco.
It constitutes more than half the burden on the
average of temperate families, and far more than
half on the intemperate.
The next heaviest item is made up by the duties Corn, Tea,
&c. com-
on Corn, Tea, Coffee, and Sugar, which will be pared with
those of
seen by the table on page 112 to average 2 per Upper and
Middle
cent. on all Incomes under £100 a year, nearly 1 Classes.
per cent. at £500 a year, and 5s. per cent. at £5,000.
The Rates and Miscellaneous Taxes are on the Rates, &c.
average of the United Kingdom the lowest of all
the taxes on the Working Classes, but they press
with extreme inequality, varying in the instances
given in Appendix III. from 3s. on £36, or 8s. per
cent. near Christchurch to 438. on £53 10s. or £4
per cent in Whitechapel; a state of things which
urgently calls for reformation.
one
If any one should think that the above calculations are below the Professor
actual Taxation borne by the Working Classes, and that they are taxed Leo
" Levi's
as heavily as the Upper and Middle Classes, he should consult the Estimates.
Summary of Taxation given by Professor Leone Levi, at page 43 of
the Introduction to the “Wages and Earnings of the Working
Classes," published in 1867.
Professor Levi says :-
“Our workmen have no reason to complain of the extent of Taxation
122
Comparative Total Taxation.
CHAP.
pressing upon them. There was a time when corn was taxed 258. a
XVIII.
quarter, tea 100 per cent., sugar as much as 2d. to 3d. a pound, and
when bacon, butter, cheese, soap, and candles were all taxed, raising
the prices of food probably by at least a third of the amount in tax
and monopoly. Now the taxes are greatly diminished, and they are
so levied that a working man, of sober and abstemious habits, may be
said to bear but a very small share indeed of the national burdens.”
Professor Levi then estimates the Taxation of the Working Classes
as £24,000,000, and their income as £418,000,000 ; which gives a
percentage of Taxes to Income of 57 per cent.
He estimates the Taxation of the Upper and Middle Classes as
£50,000,000, and their Income as a little below that of the Working
Classes ; so that we may take it at £400,000,000, giving a percentage
of Taxation of 12 per cent.
Edinburgh A previous estimate was made by an eminent writer in the Edin-
W. burgh Review, of January 1860.
Revi
Taxes, £24,500,000.
Or 11 per cent.
Upper and Middle Classes : Income, £320,500,000.
Taxes, £51,500,000.
Or 16 per cent.
Thus both these Estimates, which include the total Alcoholic expen-
diture, make the Taxation of the Working Classes much less in pro-
portion to the Upper and Middle Classes than my Estimate.
CHAPTER XIX.
LAND, PERSONALTY, AND INDUSTRY.
7
and 99.
Such is a general view of the Comparative Taxation CHAP.
of the two great sections of the community. But Inequali-
ties of
what inequalities underlie this average distribution Taxation.
of the burden?
In the Upper and Middle Classes there are three Taxes on
great divisions of Income, which bear, as we have see pne" or
seen, in their character of Income, very different
amounts of Taxation.
Real Property Incomes taxed at 11 per cent.
Personalty Incomes taxed at 7 per cent.
Industrial Incomes taxed at 37 per cent.
The average of the three has just been shown to Add Taxes
be nearer the last, being 51 per cent. To obtain penditure.
their total Taxation, we must add to these per cen-
tages, which are for the Taxes on Income only, the
percentages of the Taxes on Expenditure. Suppose
three persons with incomes of £5,000 a year, the
.
on Ex-
124 Land, Personalty, and Industry.
:
see Table
p. 117.
CHAP.. first income derived solely from Real Property, the
XIX.
second from Personalty, and the third Iņdustrial ;
escomes of the first two keeping up the same kind of estab-
lishment, and paying for it an equal amount of
taxes, which may be estimated at £220 ; but the
possessor of the Industrial Income, who has to pro-
vide for Insurance or Savings, keeping up an estab-
lishment less by one-fourth, and paying one-fifth
less Taxes on Expenditure.
TAXES ON £5,000 A YEAR.
Taxes.
From Realty.
From
Personalty.
Industrial.
Op Income . . . . .
On Expenditure...
550
220
350
220
175
175
£770
£570
£350
Total :::..
Per centage on Income .
153
111
In these examples the Income from Personalty
pays £200 less Taxes than Income of the same
amount from Real Property; and the Industrial
Income (even if conscientiously returned to Income
Tax) pays £220 less than the Income from Person-
alty; and £420 less than the Income from Realty.
These are large differences of Taxation, and greater
Land, Personalty, and Industry: 125
XIX.
$50
Incomes of
than those which were thought equitable at CHAB.
page 98.
Take, in a similar manner, three Incomes at £500
£500,
see Table
a year, the first two with establishments on an se
equal scale, which may pay taxes to the amount of
£26 a year, and the Industrial Income a smaller
establishment paying one-seventh less taxes on
Expenditure.
TAXES ON £500 A YEAR.
Taxes.
From Realty.
From
Personalty
Industrial.
£
s.
On Income . . . . .
On Expenditure ...
17 10
22 10
£81
£61
£40
Total ... . .
Per centage on Income .
IA
5
Thus the Trader with £500 a year pays £21
less taxes than an interest in personalty of the
same annual amount, and £41 less taxes than a
similar income derived from Land. These are large
differences for such a scale of income.
Take again Incomes at £99 a year, below Income Incomes of
Tax, and also below any appreciable expenditure in See p. 107.
stamps; but each paying on his household expen-
diture taxes of £8 a year. The taxes will be
£99.
126
, and Industry.
Land, Personalty1
TAXES ON £99 A YEAR.
CHAP,
XIX.:
Taxes.
From Realt
From
Personalty.
Industrial.
*
See pp. 98
and 99.
en coc
8 10
1
On Income . . . . .
On Expenditure ...
4 10
ico
Total and per centages. | £16 10
£12 10
£8
son,
These again are very considerable differences on
such small incomes.
General But the per centages in these three tables enable
Compari.,
us to make another generalization, and to show how
the average Upper and Middle Class Taxation of
104 per cent., when split up into its three kinds of
income, contrasts with the Taxation on the Indus-
trial Incomes of the Working Classes.
UPPER AND MIDDLE CLASS TAXATION on
Landed Incomes . . . . . 16 per cent.
Personalty Incomes . ... 12 per cent.
Industrial Incomes, not quite 8 per cent.
GU
WORKING CLASS TAXATION on
Industrial Earnings,
(temperate expenditure) . . 7 per cent.
Thus compared with the scale on page 98 the
Land has to pay 13 per cent. on its Income too much
in Taxes, while Industry pays on its Income 1 per
Land, PersonaltyTA
1.OY
XIX.
UN
, and Industry. 127
cent. too little. Nor, as compared with the Working CHAP. ,
Classes, does it seem fair that the possessor of
£5,000 or even £500 a year from an Industrial
Income with so many more comforts and luxuries
and means of saving, should pay so nearly the
same Taxation as the temperate working man,
who can afford no luxuries and can scarcely
lay by any savings. This anomaly will appear still
more striking, when we come to the next head of
the inquiry.
128
The Extra Cost of Taxes.
:
CHAPTER XX.
THE EXTRA COST OF TAXES.
CHAP.
XX.
What is the real cost of the Taxes? Do they take
out of the pockets of the Tax-payers more or less
than the amounts which they produce, or ought to
produce, to the Treasury ?
In pursuing this inquiry it is necessary to remem-
ber that no Tax can be perfect. Mr. McCulloch
very justly remarks, that it may be said of Taxes
as of poems,
“Whoe'er expects a faultless tax to see,
Expects what neither is, nor was, nor e'er shall be.”
lei
Cost of The first point to be ascertained is the cost of
Collection.
Collection-a necessary item in every Tax. For the
Local Taxes there are no means of ascertaining this
amount. For the Imperial Taxes it may be collected
from the public accounts, remembering that the
Coast Guard is kept up as a Reserve for the Navy,
and is under the control of the Admiralty, and that,
The Extra Cost of Taxės.
129
.XX.
apart from this object, a Special Preventive Service Char.
at one-third of the cost would fulfil the duties with
equal efficiency. But allotting half the cost, the
summary is as follows :-
Cost oF COLLBOTION.
CUSTOMS.
COLLEOTION.
Salaries, Expenses, and Superannuations. 944,000
Half the Expense of the Coast Guard
; and Pensions. . . . . 386,000
1,330,000
INLAND REVENUE.
Salaries, Expenses, and Superannuations. . 1,510,000
Total . . . . . . £2,840,000
This is a cost of 6 per cent. on the £22,650,000
of Customs Duties, and of nearly 4 per cent. on the
£39,400,000 of Inland Revenue. But both are
really portions of one system, and their cost must
be reckoned together. So long as there are Duties
on British Spirits, there must be Duties on Foreign
Spirits, and the Custom House Establishment must
be kept up at nearly the same expense. Both Excise
and Customs are necessary parts of the machinery
for the Taxation of Alcoholic Liquors, a Taxation
which can scarcely be dispensed with either on
financial or moral grounds. Hence the larger cost
of collection of Customs Duties is no argument
against their retention, and imposes no hardship on
"one class of the community more than on another.
K
.
130
The Extra Cost of Taxes.
XX.
CHAP.. The second point of inquiry is this : Does the
Unequal mode of collection exact more than is due from any
Collection.
one class of Tax-payers, and obtain less than is due
from another ?
This is the case with the Income Tax. Land and
Houses are assessed on rack-rent, with no allowance
for repairs, insurance, cost of management, or abate-
Budget ments of rent, items which Mr. Gladstone considered
Speech,
1853, p. 24. legitimate deductions in order to ascertain net
income, and which he estimated at 16 per cent.
So that a Tax of 5d. in the pound, or 2 per cent.
on the gross income, is a Tax of £2 out of £84, or
2} per cent. upon net income ; being an overcharge
of one-third per cent.
On the other hand, Industrial Incomes under
Schedule D are self-assessed, and, according to the
Twelfth calculations of the Inland Revenue Commissioners,
understate their profits on the average by £57 out
Report.
of £158, or 36 per cent. But this calculation must
be taken with considerable allowance. It is based
upon London returns, where the increase of profits
and the opportunities of concealment are greatest.
It cannot be accepted as a rule for the country,
where profits are more stationary and every man's
income well known. Against it must be set off
the numerous cases of declining businesses, where
too large an assessment is paid to keep up appear-
0
Inland
Revenue
The Extra Cost of Taxes.
131
cost to the
ances, and the still more numerous instances where Chap.
XX.
surcharges are submitted to from indisposition to
undergo the annoyance and loss of time of an
appeal. The net balance of unreturned profits over
the whole country, after deducting surcharges, is
more probably 25 per cent. But this reduces a 5d.
Income Tax from 2 to 1} per cent. ; being an under-
charge of one-half per cent.
The third question is of a more complicated Additional
nature: Do any Taxes, by their indirect effects, Taxpayer.
cost the Taxpáyer more than what he pays to the
Tax Collector ?
· Among Taxes on Income, the Land Tax is Land Tax.
an example. It produces £1,093,000. But the
Landowners have redeemed a yearly amount of
£944,000, so that the tax actually costs them, in
present payments and capital sunk, or extra price
of land, a total per annum of £2,037,000, or three-
fourths per cent. on their income beyond what they
now pay to the State.
Another example is Probate Duty, which costs Probate
the owner of Personalty 2 per cent. instead of see p.? 28.
the 2 per cent. which he has paid to the State,
being an extra cost of two-thirds per cent. on the
Income of the property.
Similarly, the Legacy Duty really costs the Legacy
Duty,
legatees of personal property, and of real property see p. 29.
Duty,
K 2 :
132
The Extra Cost of Taxes.
and Excise
.
co:
: ? p. 68.
.
CHAP devised for sale, 3} per cent., instead of the 21
per cent. which is actually received by the State ;
being an extra cost to them of nearly 1 per cent.
on the same Income.
Customs . But the Customs and Excise Duties are .com-
Duties. monly considered to be the chief offenders, by
raising the prices of the Articles : which they tax
beyond the amount of duty exacted. .
Corn is a clear instance, where the shilling per
quarter duty on imports appears to raise the price
of all the corn in the kingdom by an equal
amount, and costs the families of the poor about
· 9d. per head for wheat, barley, and other grain,
beyond the 6d. per head which they pay in the
tax itself.
With respect to the other articles subject to
Custom Customs Duties, there has been much controversy.
formali-· The Custom House formalities and delays have
been accused of occasioning an additional cost to
the public of millions sterling; and Tea was
especially cited as an instance where the price
is largely increased on this account. But on
inquiry of the leading mercantile houses, I find
en
Custom
House
ties.
Теа.
and fallacious. I have before me the report of
a very experienced Tea Inspector of one of the
· largest importing houses, -endorsed by his prin-
The Extra Cost of Taxes.
133
XX.
cipals, calculating the total Custom House ex-Chap.
penses incurred by all the firms engaged in that
Trade as £12,000 ; a mére nothing compared
with the value of the Imports, or the £2,300,000
paid as duty.
The same house adds,
“In reference to Tea, we are persuaded that it is the easiest collected
Customs Duty we have, and that it involves very moderate cost to the
public in any form.”
Sugar has also been given as an instance of great Sugar.
loss to the public from the effect of Duties. But
the loss is stated to arise from the working of the
differential duties, a controversy in which there are
the most various opinions, and where the judgment
of Mr. Gladstone was in their favour. The firms
with whom I communicated stated the universal
feeling of the trade to be that the differential duties
are a mistake, but said that the average loss of
sugar which they caused was considerably under
ten per cent. This, however, is an objection to a
particular form of Duty, and not to the Duty
itself.
But the great objection to Customs and Excise Interest on
Duties is that they are paid by the trader, who
charges interest upon them to the public; so that
the Duty is ultimately paid by the public in an :
aggravated form. The amount of increase has been
vas
Duties.
134
The Extra Cost of Taxes.
XX.
CHAP: variously stated as from one to fifty per cent., and
the total calculated at correspondingly small or
large sums. But the best way of obtaining a clear
idea on the subject will be to ascertain the total
value of the commodities taxed, and the proportions
in which it is divided between the Producer and
Shipper, the Government, and the Wholesale and
Retail Dealers. The two first amounts can, in most
cases, be deduced from the official returns of the
Statistical Abstract. The last must be obtained
from the Trade. This has been done in the Tables
in Appendix V., to which I must refer for details
and explanations, only premising that the prices
quoted are those of respectable shops, and do not
include the excessive profits of the petty retail
trade.
Tea, I.-VALUE OF TEA, COFFEE, AND SUGAR CONSUMED IN 1867.
Coffee, and
Sugar.
Tea , . . . . . . 14,800,000
Coffee and Chicory . . . . 2,318,000
Sugar, sold to private consumers , 21,600,000
Total private consumption . . . £38,718,000
This is exclusive of the Sugar used by Brewers, Confectioners, &c.
The arerage prices on which it is based are: Tea, 2s. 8d. per lb., Coffee
and Chicory, ls. 5d. per lb., Sugar, 4}d. per lb.
This total is divisible into four parts, the first
Appendix and second of which are taken (except as regards
Table 1. Chicory) from the Statistical Abstract.
The Extra Cost of Taxes.
135
II.—DUTY, PROFIT, AND VALUE OF TEA, COFFEE, AND
SUGAR CONSUMED IN 1867.
CHAP.
XX.
Per centage
on Total
Value.
1. Value before paying Duty, or “short £
price” . . . . 21,878,000
2. Duty . . . . . . 8,087,000
3. Refining or Roasting . . . . 2,570,000
4. Wholesale and Retail Traders' Profit,
Expenses, and Interest on Capital 6,183,000
Total Value' . . . . £38,718,000
56
21
7
100
The small amount of the Profit is owing to the custom of the retail
dealers of selling Súgar at a very small profit, or without any profit at
all. The Profits estimated are, Tea 7d. per lb., Coffee and Chicory, 4d..
per lb., Sugar, ed. per lb.; being 22 per cent., 24 per cent., and 11
per cent.
A book of some authority on prices of food,
Dodd's “ Food of London,” published in 1856,
gives the average profit of brokers and dealers in
tea as having been 8d. per lb. when the duty was
28. 2d. ; so that the profit seems to have slightly
diminished during the thirteen years.
In answer to many inquiries, I gather from the
Trade that interest is undoubtedly charged by the
retail dealer on his advances for Duty, but that it is
impossible to ascertain the rate, since he does not
compute it per lb. or per cent., but simply mixes
his tea or coffee so as to obtain the usual profit
per lb. But that if the duty on tea or coffee were
wers
136. The Extra Cost of Taxes.
CHAR. -- removed the public would ultimately receive the
reduction of duty, and about ten per cent: in addi-
tion, if the prices did not rise in China, a contin-
gency which would be exceedingly probable, and
which has already taken place on previous reduc-
tions of duty. So that practically ten per cent.
may be said to be the amount of interest paid by
the public on the Tea and Coffee Duties.
The circumstances of Sugar are different. The
reduction of the Sugar Duties would give to the
Trade an opportunity of obtaining some profit from
the article, and the public would gain only part of
the reduction and no interest.
Alcohoł. Alcoholic Liquors are much greater in value.
Appendix
Table 2.
III.-VALUE OF WINE, BEER, AND SPIRITS CONSUMED
IN 1867.
.
.
Wine . . . . .
Beer i
Spirits, British
Ditto Foreign and Colonial .
Total . .
. 10,200,000
. 42,500,000
. 21,600,000
. 9,730,000
.£84,030,000
.
.
The prices per gallon in this estimate are: Wine, 15s., Beer, 1.s.,
British Spirits, 15s., Foreign and Colonial Spirits, 20s. 6d., and do not
include the excessive retail prices per glass, quart, or quartern, which
are charged in public-houses.
The division of this total is as follows :-
The Extra Cost of Taxes.
137
: 1V.-DUTY, PROFIT, AND VALUE OF WINE, BEER, ' : CHAP:
·XX.
AND SPIRITS CONSUMED IN 1867.
.
£ Per cent.
Value before paying Duty. ... 31,930,000 38
Duty and Licenses . . . . 24,230,000 287
Storage, Bottling, and Waste . 2,070,000 27
Sellers' Profits, Expenses, and Interest
on Capital . . . . . 26,080,000 31
Total .. ..£84,030,000 100
The Duty averages rather more than 15 per cent. on Wine and Beer,
and 46 per cent. on Spirits. The Profit is much the same in all.
Here the Interest charged upon Duty by the
Trader is much larger, and is probably at the same
rate as the profit itself, or 31 per cent. This amount
is paid by all classes, but presses with the greatest
weight upon the Working Classes, to whose_Alco-
holic Taxation it adds one-third, or nearly 1 per cent.
on their earnings.
The Taxes on Beer and British Spirits are levied on the raw material Beer.
in the process of manufacture, and the interest charged on them in-
creases at every stage of their progress to the Consumer. This is not
the case with Tea or Sugar, where the duty is paid at the last moment
before consumption, either by the retailer or his immediate agent or
wholesale merchant. The mode of increase in the case of Beer is
shown in the following evidence of Mr. Joshua Fielden, of Tod- Malt Tax
morden (now M.P. for the East-West Riding) before the Malt Tax
Tay Report,
Committee, 1868. The principle was endorsed as correct by the
Committee in their Report, with an expression of their opinion " that
the consumer of Beer pays a very much heavier Tax than goes into
the Exchequer.”
“Question 4234. Is it your opinion that the Tax increases in
pressure at every stage of manufacture? It must be so." I have heré
138
The Extra Cost of Taxes.
the Tax is 21s. But the Tax which he pain of 15 per cent
CHAP.
a pamphlet I wrote, showing in simple figures how the Tax must
XX.
increase, and I had Mr. Gladstone's support on this view (I do not say
Malt Tax
as to the actual figures) when I went on a deputation to him. He
Evidence, admitted that a Tax laid upon the raw commodity must increase in
p. 145.
pressure at every stage through which it passed, and every hand
through which it passed. I wrote that pamphlet to show the principle,
though it may not be accurate in detail. I say that the amount of
the Tax is 21s. 8d. per quarter of malt. I take the maltster's charge
for interest upon the Tax which he pays at 5 per cent., and his profit
at 10 per cent. ; that makes an addition of 15 per cent. to the Tax, or
3s. 3d. ; and that makes the duty charged by the maltster to the
brewer 24s. 11d. The brewer's charge on that which he pays to the
maltster I put down at 15 per cent., that is, 3s. 9d.; the Tax charged
by the public brewer to the retailer will be 28s. 8d. ; the retailer's
charge upon the Tax I put at 10 per cent., that is, 28. 10d. ; making
the Tax charged to the consumer by the retailer 31s. 6d. ; while the
amount that goes into the Exchequer is only 21s. 8d. The rate of
interest and profit are what I consider, as a man of business, a fair
return for a man to have upon his investment."
Mr. Fielden therefore calculates the increase of price at 45 per cent.,
and, making allowance for the fervour of his opposition to the Malt
Tax, we may safely take it at 33 per cent.
Tobacco
Tobacco is a very difficult subject, from the small
value of the article itself before paying duty, and
the great varieties of price. The lowest priced
Tobacco is “Shag," which usually sells at 3d. per
ounce or 4s. per pound, and is the kind used by the
poorer consumers. As the lowest duty is 3s. 2d.
per lb., this seems only to leave 10d. per lb. for
price and profit. But water is almost as important
an ingredient in low-priced Tobacco as in Spirits,
and the process of “damping” adds considerably
The Extra Cost of Taxes.
139
XX.
to the weight and profit. The interest charged on Char.
the Duty may probably be taken at 15 per cent.
It must be borne in mind, as to Tables II. and IV.,
that the amount estimated for Profit includes the
Trade expenses of the merchant's counting-bouse
and the retail dealer's shop-a very serious de-
duction in all cases and also the Interest on
Capital, which in the higher Wine and Spirit
Trade, where those articles are kept for many
years, is a very large item. When these deduc-
tions are made, it will be seen that the net profit
realized is much diminished, and that there is not
scope for the large increase of price in consequence
of duties which is estimated by many financial
writers.
A remark is also requisite respecting the habit of Driblet
Working men, of buying everything in the smallest
possible quantities.
purchases;
Tea is constantly bought in quarter ounces, at three farthings per
packet, requiring from the shopkeeper 64 wrappings and weighings for
a single pound. The price amounts to 4s. per lb. for tea which would
probably be sold at 28. 8d. per lb. in the same shop, being an increase
of 50 per cent.
Tobacco is very commonly sold in “Screws" or quarter ounces at id.,
raising the price of 4s. tobacco to 5s. 4d., or 33 per cent.
Porter is sold by the publicans to go out of the house at ls, per
gallon, or 3d. per quart. But the workman prefers to take his glass
" in the house” at 2d., which is 4d. per quart, an increase of 33 per
cent.
140 The Extra Cost of Taxes.
CHAP:
XX.
of
These extreme prices are often confused with the
results of Taxation, but they ought to be carefully
distinguished. They occur equally on untaxed
articles, such as coals, butter, &c., and arise from
the habits and weaknesses of consumers, and not
from Taxation. The habit of purchasing with fore-
thought would add very largely to the pecuniary
means of the Working Classes.
Summary The following table will give an approximate idea
results. of the extra cost of Taxes to the different classes.
of the community, as explained in the foregoing
pages. Incomes below £100 may be considered as
under the same circumstances with the Working
Classes. The Extra Cost of the Taxes on Articles
of Consumption to the Upper and Middle Classes
may be averaged at one-half per cent. upon Income,
near and above £500 a year. The table expresses
the per centages in shillings per £100, as well as
in fractions, for the sake of clearness.
. It will be seen that the extra cost of Taxes is
much the same in proportion among all classes,
except the higher Industrial Incomes, which escape
the heavy Tax on articles of Consumption that it
imposes on small Incomes, and also escape the
surcharges which attach to Realty and Personalty.
The Extra Cost of Taxes:
141
EXTRA Cost or Taxes.
CHAP.
XX.
Per centage on Incomo.
LAND AND HOUSES
Income Tax, overcharge..
Capital sunk in Land Tax . ..
Articles of consumption ....
Total per cent. .....
£ s. d.
06 0
0 16 0
0 0 0
£1 11 0
color codes
mother
PERSONALTY-
Probate Duty: ..
0 13 4
Legacy Duty ........
0 16 8
Articles of Consumption ....
0 10 0
: : Total per cent. ....
£2 0 0
WORKING CLASSES (and Incomes under
£100)—
Corn. . . . . . . . . . . 1 0 5 0
Alcohol . . . . . . . . .
1 0-0
Tobacco, Tea, and Coffee .....0.50
: Total per cent. .... 1} | £1 10 0
INDUSTRIAL INCOMES (above £400)
Articles of consumption ....
0 10 0
Deduct, Income Tax, undercharge. : 0 10 0
Total per cent. .. .
0.
00
142
Summary and Conclusion.
CHAPTER XXI.
SUMMARY AND CONCLUSION.
CHAP.
XXI.
re
and
EVERY inquiry into Taxation must end with two
questions. First, Do any classes of the nation pay
more than their proper share—or less than their
proper share—of the Taxes of the Country ? Second,
What in:
equalities, If there are such inequalities, how can they be re-
Remedies medied? Before attempting to answer, let me sum
up as briefly as possiblethe results of this long and
necessarily complicated investigation.
Results of A general view of the Taxation of the United
inquiry.
Upper and Kingdom as between the two great divisions of its
Middle
and Work- population, the Upper and Middle Classes, and the
· Manual Labour Class, was given at page 119, with
the following conclusion :
ingClasses. -
1.- COMPARATIVE TASATION.
.
The UPPER AND MIDDLE CLASSES have
An Income of . . . . . i £490,000,000 .
A Taxation of . . . . . . 52,000,000
Being a per centage of 105 per ceut.
Summary and Conclusion.
143
The MANUAL LABOUR CLASS have
CAP.
An Income of . . . . . . £325,000,000
XXI.
A Taxation of . . . . . 22,600,000
Being a per centage of 7 per cent.
This includes only the temperate expenditure in alcoholic drinks. It
reckons the tea, sugar, and beer of household servants as paid for by
the Upper and Middle Classes. But it also reckons the taxation of
one million of paupers, who are wholly or, partially maintained by
Taxes as paid by the Manual Labour Class. It is based on a careful
estimate of Income, which many representatives of the Working
Classes consider too low a calculation of their earnings.
On this basis the Working Classes pay one-thiri
less Taxes in proportion to their incomes than the
Upper and Middle Classes.
If the intemperate expenditure is added, the com-
parison stands thus, still making the Working Class
proportion of Taxes lower by one-fifth :-
Page 120.
2.–TAXATION, INCLUDING INTEMPERANCE.
UPPER AND MIDDLE CLASSES . . 11 per cent.
MANUAL LABOUR CLASS . . . 9 per cent.
But Intemperate Expenditure is too irregular to be called Taxation.
And drunkards, in a large proportion of instances, leave their families
to be supported more or less by the Poor Rate or by charity.
But, looking more narrowly into the Taxation of Land, Per's
sonalty,
the Upper and Middle Classes, we found it derived and
Industry
from three great Classes of Income, Land, Personalty, See pp*
and Industry, each paying, and justly paying, a Chap. XV..
different amount of Taxation. Taking Personalty
as the standard, it appeared equitable that Landed
96-99,
-144
Summary and Conclusion.
CHAP.
·XXI.
· Incomes should pay a per centage of Taxes one-fifth
higher, and Industrial Incomes a per centage one-
fourth lower, than Incomes from Personalty. Hence,
if the Taxes on Personalty averaged 12 per cent.
the scale of Taxation should be approximately as
follows:
3.--NORMAL SCALE OF TAXATION.
UPPER AND MIDDLE CLASSES
Landed Incomes . . . . . 14} per cent.
Personalty Incomes . . . . . 12 ,
Industrial Incomes . . . . . »
MANUAL LABOUR CLASS
Workmen's Earnings . . . 6 or 7
Total The actual Taxation showed much larger differ-
actual ?
Taxation, ences. Adding the Taxes on Incomes to those on
Expenditure in examples taken from average styles
of living, we found the totals to be approximately
as follows:-.
4.-DISTRIBUTION OF TAXATION.
Taxes on
Landed
Incomes.
Taxes on
Personalty
Incomes.
Taxes on
Industrial
Incomes.
£
s.
770
See pp.
350
40
0
0
124-126,
.XIX.
Chap.
UPPER AND MIDDųE CLASSES –
· £5,000 a year . . . . .
£500 a year, ....
£99 a year. ....
MANUAL LABOUR CLASS
£50 a year . . . . . .
Summary and Conclusion.
145
These instances did not include the double taxation on some kinds CHAP,
of property, as Leaseholds, which are taxed both as Realty and Xxl.
Personalty ; or the Legacy Duty paid by the large portion of Real
Property devised on trusts for sale.
Here the actual amounts of Taxation on Landed
Incomes are much higher, and on Industrial Incomes
lower, than the per centages in the normal scale.
5.—ACTUAL PER CENTAGES OF TAXATION.
UPPER AND MIDDLE CLASSES-
Landed Incomes . . . . . 16 per cent.
Personalty Incomes . . . . 12 ,
Industrial Incomes . . . . . 8 ,
MANUAL LABOUR CLASS
Workmen's Earnings
am
So that Land pays iš per cent. more, and Indus-
trial Incomes 1 per cent. less than the fair propor-
tion ; per centages which in actual practice make a
very serious difference (as shown in Table 4) in the
amounts exacted. Thus an Income of £5,000 a-year
from Land pays £75 a-year more than its share,
and one from Industry £50 less than its share,
making a total difference against the Land of 2) per
cent. or £125 a-year.
But we had still to take into account the extra Total cost
cost of Taxes to Taxpayers beyond the amount "
actually paid into the Exchequer. This appeared See p.122.
to be a charge of from 11 to 2 per cent. on all
Taxes.
146
Summary and Conclusion.
CHAP.
XXI.
Incomes except the Industrial Incomes of the Middle
Classes. Adding these charges to the per centages
in the last Table, we have the following summary :-
UPPER Bed Income
6.—TOTAL Cost of TAXATION.
UPPER AND MIDDLE CLASSES
Landed Incomes . . . . . 177 per cent.
Personalty Incomes . . . 14 ,
Industrial Incomes . . . . 8 .
MANUAL LABOUR CLASS—
Workmen's Earnings .
.
.
.
8}
,
The total burden of the Taxes and their extra
cost, which is here divided, probably averages 113
per cent. on the total Income of the nation.
See Chap.
ad.
De
Besides these classes of Income, we found some
XVI.
instances of Taxation, particularly in the duties on
Locomotion, which showed for higher per centages;
and some impolitic taxes, such as those on Insurances
See pp. 31 and Corn, which were indefensible.
and 68.
question,
ties.
First The question, therefore, whether any classes pay
Inequali more than their proper share, and whether any pay
less than their proper share, of the Taxation of the
country, must be thus answered.
1. There are still some flagrant imposts, like those
on Locomotion, bearing hardly on small classes of
persons ; and some impolitic taxes, like those on
Summary and Conclusion.
147
'XXI.
Insurance and Corn, discouraging habits of prudence, CHAP.
or affecting the price of articles to an extent far
exceeding the amount paid into the Exchequer, that
ought to be, as soon as possible, repealed.
2. The Taxation of the Manual Labour Classes —
though small in proportion to that on Real Property
and Personalty-appears to be heavy in proportion
to the Taxation of the larger Industrial Incomes of
the Upper and Middle Classes, and ought to be in
some measure lightened.
3. The Taxation on Real Property—even after
making allowance for the extent to which it ought
to be higher than that on other kinds of Income -
is too high, and out of proportion to the Taxation
on the Personalty and Industrial Incomes of the
Upper and Middle Classes.
4. The Taxes on Occupiers are unequal and
anomalous; and, in important portions of the king-
dom, oppressive.
Second
question,
How are these inequalities to be remedied ?
It is much easier to point out an injustice than Remedies.
to suggest a good remedy; and it is also far easier
to suggest a reasonable remedy on paper than for a
Minister to carry out a remedy in practice.
L
2
148
Summary and Conclusion.
CHAP.
XXI.
Impolitic
Taxes.
1. The following Taxes ought to be repealed :
Post-horses and Public Carriages . . . 284,000
Railways . . . . . . . 486,000
Fire Insurance . . . . . . 974,000
Corn . . . . . . . . 876,000
£2,620,000
But the amount is a serious obstacle to their
early abrogation, and in all probability it can only
be done by degrees, as financial opportunities may
offer.
Manual 2. The Taxation of the Manual Labour Class was
Labour
Class shown at page 120 to be comprised in three prin-
cipal heads, bearing the following proportion to
and 119. their earnings :-
Taxation.
Se
pp. 112
.
.
. 1 per cent.
. 2 ,
Houses and Miscellaneous . .
Corn, Tea, Sugar, and Coffee .
Alcohol and Tobacco-
Temperate Consumption .
Intemperate Consumption
.
.
. 4
. 2
»
,
Alcohol.
How can this Taxation be reduced ? Taking the
largest item first, the payments for Alcohol and
Tobacco, there are two methods of reduction.
First, the taxes themselves might be reduced, and
the trade thrown open. But it is very much to be
feared that such a measure would be no boon to the
Working Classes. The amount remitted by the
State, and much more besides, would too probably
Suinnary and Conclusion.
be squandered upon increased consumption, and Char.
encourage intemperance. Cheap spirits and un-
limited beerhouses have always been found to
multiply drunkenness. A correspondent of the Rev. E.
Nonconformist states the result as regards beer- March 17,
houses :-
White,
“The experiment was tried in Liverpool. The magistrates there, a
few years ago, licensed every one who applied for liberty to sell drink,
so as practically to leave the trade open. The result was that two
years since they were compelled to fall back upon restriction, so awful
was the outbreak of intemperance in that port. The same result would
certainly follow everywhere."
But it may be quite possible, by a wise alteration
of the method of levying the malt-tax, to diminish
che number of persons who have to pay interest on
the tax before it reaches the consumer ; and to
encourage home brewing, with its attendant advan-
tages of wholesomeness, economy, and freedom from
public-house habits.
Second, the Taxes might be reduced by prudent
restrictions on the sale of drink, and particularly by
a revision of the licensing system. Take away
excessive temptation, and you will greatly reduce
excessive drinking. No one could lament a deficit
in the Taxes on Alcohol caused by such a measure.
On the contrary, it would be most desirable in the
true interest of the nation. .
But thirdly, in any case, stringent measures ought
150
Summary and Conclusion.
CHAP.
XXI.
to be taken to guard against adulteration, and mix-
ing pernicious ingredients in beer and spirits.. The
labouring man, who pays such a heavy taxation on
these articles, has a right to precautions for their
purity. Every monopoly ought to be put under
strict regulation by the State, and malpractices to
be sharply looked after and punished.
Corn, Tea, Let us turn next to the Taxes on Tea, Coffee,
Coffee, and
Sugar Sugar, and Corn, amounting to 2 per cent. on earn-
ings. These will be reduced by the repeal of the
Corn Duty. Their effect may also be lightened by
the repeal of the licenses for selling Tea and Coffee,
which constitute a serious tax on small shopkeepers,
and lessen the competition which is so necessary for
low prices.
· But the objection to the repeal of the Tea, Coffee,
and Sugar Duties is this. Is it wise to rest the
Taxation of any large class of the community almost
entirely on Alcohol and Tobacco ?- Taxes, the former
of which, however necessary, still partake of the
character of blood money. It would be tempting
the State,—almost obliging the State,—to foster and
wink at the liquor traffic, for the sake of its con-
tribution to her revenue.
· There is an argument in favour of their repeal,
that it would give an important impetus to Trade.
Let us see what it amounts to. It is shown in
yan
LU
Summary and Conclusion.
151
CHAR..."'
XXI.
-
Y
e
Table 1 of Appendix V. that the total value before Char.
paying Duty of the Tea imported is under £9,000,000.
of the Coffee about £1,000,000, and of the Sugar (al-
lowing for public consumption) about £13,000,000.
Suppose for the sake of argument that these quan-
tities were increased 33 per cent by the repeal of the
Duties, the increase of Imports would be £7,500,000.
Suppose them increased by 50 per cent. it would
be £11,500,000. Both sums are small compared
with our total Imports of £275,000,000, and, even
if realized, could scarcely be said to exercise upon
Trade an influence of magnitude.
2, 3, & 4. The Local Rates are the last subject Local
Rates.
of inquiry. How are we to remedy their oppressive-
ness on the London poor, the excess of taxation
which they occasion on Real Property, and the in-
conveniences they inflict upon all occupiers ? .
Theoretically they offend against the elementary
laws of political economy. They are guilty of
great inequality, differing in every one of the Unions
and Union-parishes of the United Kingdom, and
varying from 6d. in the £1 in some favoured parishes
up to 9s. in the £1 in Bethnal Green, and even
higher in more distressed localities. They are un-
certain in the times and amount of collection. They
are levied in a manner which is inconvenient to the
poorer ratepayers. But they have the great prac-
152
Summary and Conclusioni.
Chap.
XXI.
Local
Equaliza-
tion.
tical merit of keeping down expenditure, and of
saving millions which would be spent under a more
pleasant mode of taxation.
(1) Their inequality as between neighbouring
Unions is one of their most striking hardships, and
it is aggravated by the fact that the parishes of the
poor in large cities are, by the local character of the
tax, much more heavily rated than the parishes of
the rich. A partial remedy is obvious,—to extend
the Unions so as in every case to include the
wealthier quarters with those of the poorer inha-
bitants. Belgravia and the City ought to contri-
bute to the destitution of Whitechapel and Shore-
ditch. It is in the highest degree unjust that cities
of the poor at one end of London should be ground
down by twice or three times the poundage of Rates
paid by cities of the rich at the other end of London.
Difficulty of management or even of economy is
no excuse for injustice. In order to relieve the
excessive taxation of the dwellings of the Metro-
politan poor, . equalization of Metropolitan Rates is
absolutely necessary. Controlling committees must
be organized to keep down wastefulness. The
same applies in other great towns.
(2) But both the poor and the landowners have
another cause of complaint, in the small area of
income which is liable to these taxes. A hundred
Summary and Conclusion. 153
M
and forty millions of Rental bear eighteen and a Chap.
XXI.
half millions of Local Taxes; an amount which
has been constantly increased, and is continually be tension
increasing. If the burden were stationary, it might Incomes
be of less consequence. But the progress of
improvement ensures its growing larger. The
landowners are fully justified in pointing to their
excess of Taxation, which is entirely owing to it,
and to the fact that this excess is constantly
augmenting ; and in asking that Personal Property
and Industrial Incomes, whose total Taxation, as
we have seen, is too low in proportion to that
of Land, should bear some portion of the burden.
The poor in the heavily-rated cities would derive
benefit from bringing into contribution these accu-
mulations of income. A small Rate in aid, say of
lld. in the £1, upon Schedules D and E, ought to
be added to the Poor Rate. The mode of its allot-
ment, whether according to the locality of the
taxpayer, or by application to a distinct branch of
Poor Rate expenditure-such as that on Lunatics
need cause no serious difficulty.
(3) But a third hardship remains. Rates on Separation
Occupiers, as we have seen, are a composite Tax, and
Occupier'
which is really paid part by the Owner and part Rates.
by the Occupier. To exact it all from the Work-See Chap.
man, distress-warrant in hand, is to make him
of Owners'
q.
XII.
154
Summary and Conclusion,
CHAP.
XXI.
rease
believe himself more heavily taxed than he really is.
It tends to make him discontented with the State.
It inflicts a real hardship, because it levies his land-
lord's rent at inconvenient times and instalments,
and probably costs him more in pawnbroker's
interest or temporary deprivation of food. Cannot
we find some means of separating his own portion
of the Tax from that of his landlord, and leave
each to pay his real liability ?
Another reason for such a course exists in the
Parliamentary franchise. When that franchise was
given, every one believed that the Occupier who
paid his rates was the real and ultimate payer.
Most people went to a further extreme, and main-
tained that when the landlord paid the rates the
tenant was the real and ultimate payer. The infer-
ence was obvious. Let the tenant actually pay
what he really pays, and renew the old law of
England, by which the ratepayers were the voters.
There are two great advantages in such a system,
that the actual ratepayer is more accurately regis-
tered, and more worthy of the franchise. On the
other hand, the compounded tenant, whose rates
are paid for him, is apt to be inaccurately registered,
and less worthy of the franchise.
To restore compounding as regards the whole
rate paid by the Occupier will be to adopt the
LE
Summary II
Il
155
and Conclusion:
XXI.
latter disadvantages. A lower class of voters — Chap.
called by Mr. Bright the “residuum”—will be
brought in; and the rate-book will be rendered
unreliable--nay, positively misleading—as an Occu-
pation Register ; since it is not in human nature
that Overseers should be constantly correcting long
lists of Occupiers with whom they have nothing
to do.
I suggest that the Landlords and Tenants' portion
of the Local Rates on each tenement held for less than
a term of three months should be separated by
the larger portion of the Rate being thrown upon
the Landlords; and a small invariable tax, say
1s. -6d. per quarter (6s. per annum), be levied on
every family or adult male occupying a distinct
room or tenement with less than £100 income,-
with power of excusal by the magistrates. The
latter tax, the one on the occupier, should be col-
lected with the Income Tax, and applied to the
Poor Rate; and the Income Tax books, instead of
the Poor Rate books, should be made the basis for
the Register; four quarters' payment entitling to
the vote. · In this way we should secure three ad-
vantages : a reliable Register, more responsible and
careful Voters, and a direct Tax, which if successful
might be used to reduce the Taxes on articles of
consumption.
ecur
156 Summary ID
and Conclusion.
CHAP.
XXI.
UU
It may be objected that the Tenant would still
really pay part of the Rate imposed on the Landlords.
But I think not, and for this reason. A tax tends
to fix itself upon the payer, unless it naturally falls
on the person behind him. A tax on a house
naturally falls on the landlord, as every land-valuer
will tell you, and this universal payment by the
landlord would speedily confirm the natural ten-
dency, and leave the shoulders of the Occupier un-
burdened.
These three measures, the Equalization of Rating
in all large Towns,-a Rate in Aid from the un-
rated portions of Schedules D and E, and the sepa-
ration of the Landlords' and Tenants' proportion of
the Rates,—would relieve very considerably the
pressure of the Rates on the Working Classes, and
to some extent the excessive amount of the Rates
on the Landowners.
Such appear to be the measures desirable, and at
a favourable moment they may be attainable by
legislation. It is important that there should be
some direct tax upon the Working Classes, not of
an onerous character, but just sufficient to keep
alive a sense of responsibility, and an interest in the
national finances. Indirect Taxes have not this
merit. Financial Reformers themselves have sup-
ported such a tax, both for these reasons, and also:
Summary and Conclusion,
157
XXI.
because they consider such Taxation more healthy CHAP.
and less expensive than indirect Taxes, for which it
might ultimately be substituted.
• The imposition of a direct Tax upon the Working
Classes is always very difficult. But here it would
be a substitute for a direct Tax of a much more
serious nature, the occupier's Poor Rate, and would
be welcomed as a relief; being small and certain in
amount, and regular in time of payment : instead
of large, uncertain, and irregular. If compounding
is generally substituted for direct payment of Rates,
the opportunity is not likely to recur.
The measures recommended are therefore as Summary
follows:-
I. The early repeal of the Taxes on Locomo- mended.
tion, Fire Insurance, and Corn, amounting
to £2,620,000.
II. As regards Alcoholic drinks.
1. The reform of the Licensing system,
with the view of diminishing the
amount of drinking.
2. The improvement of the Malt Tax.
3. Stringent measures against adultera-
tion.
III. As regards Tea and Coffee, the repeal of
the License system.
of mea-
sures re-
com-
158 Summary T
.
XXI.
leasi
and Conclusion.
Cuar. - IV. As regards Local Rates.
1. Equalization of Rating in the Metro-
polis and large towns.
2. A Rate in aid of the Poor Rate from
the unrated portions of the Schedules
D and E of the Income Tax.
3. The division into separate taxes. of the
Landlords' and Tenants' portions of
the Rates.
The results of such changes would be to remedy
in some measure the extreme inequalities of some of
the Taxes pressing upon the Upper and Middle
Classes, and to lessen the Taxation of the Work-
ing Classes by the diminution of their Alcoholic
expenditure and their Rates.
Let us consider for a moment in a more popular
way the system of Taxation under which we live.
The man of fortune, with a fine estate, and the
view of
Taxation. accumulations of a prudent ancestor, has to pay to
the State a heavy assessment upon its total value
before he can enter on his inheritance. He pays
taxes on his rents and dividends as often as he
receives them. He pays them on his country seat
and park, and on his more costly town mansion.
He pays, though very lightly, at his breakfast table
in the morning ; if he goes out hunting, he pays
upon his horse and hounds ; if he shoots, he pays
· Summary and Conclusion.
159
e.
upon his gamekeepers and dogs, and for his own Char.
licence to sport; and he pays on his flask at the
covert side, and on the cigar which circles its smoke
into the air. If his wife drives out, he pays upon
the coachman, the horses, the carriage, the armorial
bearings. If he gives a dinner party, he pays upon
the plate, upon the wine, and upon the butler and
footman behind his chair. He pays a tax on the
insurance of his house; he pays if he goes to law,
and if he adds to his estate he pays still more.
The tradesman standing behind his counter pays
upon his house and shop; and upon the food of his
household ; he pays upon his licences and insurances ;
he pays upon the legacy to his wife, and upon the
house or field which his father has left ; and he pays
by small driblets in receipts and cheques. He
struggles in vain in Vestry or Corporation against
the continual growth of parish rates.
The workman pays only on his cottage and a few
articles of consumption, but with the most temperate
and careful habits he finds it hard to make both
ends meet. He pays on his tea or coffee and sugar
in the morning, on the tea that his wife and children
drink at noon, and which he himself takes cold in a
bottle to his work; and that they all drink together
for their evening meal. He pays on the pipe that
he smokes in walking home or by his fireside; and
160
Summary and Conclusion.
CHAP
XXI.
he pays on his occasional glass of spirits and water
and his daily glass of beer. The payments for these
articles are far heavier on his income than on that
of any other class.
But this is the brighter side of the picture, with
clean homes, and school-going children, though
sometimes hard pressed by toil or misfortune.
Although there are local or peculiar cases of hard-
ship, the system of taxation does not, as a whole,
bear unjustly on temperate men. But there is also
a dark side to the picture, where the gin-palace
allures its throng of monomaniacs. The Custom-
house officer takes toll at the door. The Excise-
officer stands beside the till, and seizes nearly
half the price of every glass that is poured.
Emaciated and in rags, the drunkard puts down the
wages that should have supported his children,
calling for glass after glass until his earnings are
exhausted, and then staggers off to a poverty-
stricken home to wreak his madness upon his
wife. Thousands, and tens of thousands, are mere
funnels for drink, and divide all the sweat of
their brow between the distiller and the State.
Out of their folly the nation draws more than six
millions of money, a twelfth of her whole Revenue;
sufficient to support half her Navy, nearly sufficient
to feed her destitute Poor. Such a source of
Summary and Conclusion.
161
CXI.
IN
as a whole,
Revenue is necessary, as a means of prevention. Char.
But we ought to be on our guard against the
temptation of conniving at the vice for the sake
of sharing the gain. We ought to take every
opportunity of lessening drunkenness, even at the
cost of diminishing our Revenue.
I conclude with a remark on the method of
inquiry and the object of this work.
Taxpayers have a tendency to narrow their view Taxation
should be
to one or two particular imposts, and to draw considered
inferences from them alone, ignoring all Taxes
besides. Landowners and Farmers meet to com-
plain of the local Rates upon Land, and demand
their equalization over all kinds of property.
Holders of Personalty look only at the probate and
legacy duties, and on that ground complain that
the land is unduly exempted from Taxation. A
large school of economists concentrate their atten-
tion upon the Income Tax, and persuade themselves
that Industrial Incomes are tyrannically overtaxed,
because Schedule D makes no allowance for pre-
cariousness. The advocates of the Working Classes
see nothing but their heavy Taxes on consumption,
and treat as nothing the Taxes on property, I
have endeavoured in these pages to point out to all
these interests the importance of the rule, “ LOOK
AT TAXATION AS A WHOLE.” Let them add up
M
162
Summary and Conclusion,
CHAP.
XXI.
the different Taxes affecting each class of income,
before complaining of “ onerous inequality” as
regards any one of them. Let them observe the
Local Rates weighing heavily on the Land; the
Probate and Legacy duties on Personalty; the
Taxes on Consumption upon Working men ; and
the many exemptions of Industrial Incomes. It is
only after considering all these that they can be in
a position to pronounce a just opinion on remis-
sions or additions to Taxation, and to do their part
towards carrying out the principle so well expressed
by Mr. Bright :-
House of « The Taxes which now exist ought to be put on
July 21,' a satisfactory and honest footing, so that every
man, and every description of property, may be
called upon in its just proportion to support the
burdens and necessities of the State."
Commons,
YTS
APPENDIX I.
PROPERTY OF THE UNITED KINGDOM..
THE Property of the United Kingdom is estimated as follows :-
1. REAL PROPERTY :-
Lands, Houses, and Mines were assessed to In-
come Tax in 1866 at .
132,000,000
Taken at 23 years' purchase, the average number
for the total of the three kinds of property,
the capitalized value is nearly . . . . . 3,000,000,000
But from this must be deducted the Leaseholds
and Mortgages and Personaltı in Mines,
estimated at one-third, or ...... 1,000,000,000
Leaving the net capitalized value of the REAL
PROPERTY OF THE UNITED KINGDOM .2,000,000,000
2. PERSONAL PROPERTY :-
(a) Mortgages, Leaseholds, &c., as above ... 1,000,000,000
Annual Value,
Income Tax, 1865.
(6) Railways, Gas, and Canals . . 23,000,000
Public Dividends on British,
Colonial, and Foreign Funds,
Schedule C. ... ... 34,000,000
Public Companies .:. 12,000,000
£69,000,000
Capitalized at 25 years' purchase these amount to £1,700,000,000
M 2
164
Appendix I.
Brought forward. . . £2,700,000,000
(c) Capital estimated to be employed in-
Capital.
Farming,for £50,000,000 Rental
· under Schedule A. . . .£300,000,000
Their Animals alone are worth £170,000,000.)
Trades and Professions, for
£100,000,000 profit under
Schedule D., ..... 500,000,000
Classes below the Income Tae 200,000,000
Dead Capital (Furniture, &c.). 300,000,000
1,300,000,000
Total Personal Property ,... 4,000,000,000
TOTAL REAL AND PERSONAL PROPERTY (in-
cluding the National Debt) . . . . . . £6,000,000,000
The above is based on the Income Tax, except as to Incomes below
£100 and as to Furniture.
Personalty has often been estimated from the Probate Duties which are
paid by Property passing under Wills or İntestacies, amounting, in 1867, to
£1,770,000, which at 2 per cent. average Duty represents £88,000,000 of
Property passing under Probate in that year.
Taking the Inland Revenue calculation of an average cycle of 30 years
for each devolution of Property, we obtain the Total Personalty subject to
Probate Duty as £2,640,000,000.
This leaves, out of the £4,000,000,000 above mentioned, £1,360,000,000
for the Personalty in Settlement, or below Probate Duties, or which evades
them.
APPENDIX II.
UPPER AND MIDDLE CLASSES.
1.-ESTABLISHMENTS AND CONSUMPTION.
THE following details have been given me by the kindness of a friend to
show the Household Expenditure on Large Incomes :
The Estate represents a clear rental of £6,000 a year.
Family-
Masters i . . . . . . .
Men Servants and Coachman in the house.
Women Servants . . . . .
21
Besides two men in the stables not having food in the house.
CONSUMPTION.
ARTICLES.
Total.
Per Head.
Total Duty.
lbs.
.
.
.
.
230
Tea .
Coffee
Sugar
lbs.
11
8
98
€ S. a.
5 15 0
2 5 0
8 11 0
.
.
.
1
galls.
Wine
.
. 166 galls.
180
2,051
bottles.
995
galls.
2,200
51
16 120
Beer.
Spirits
.
23
18 6 8
17 17 0
£69 6 8
The establishment is carefully managed, with a good deal of family
reception and hospitality
The Spirits and Soda-water are stated to be considerably in excess of
the average, and the Wine deficient.
11,150 persons dined in the house during the year, of whom rather
more than one-fourth were Visitors.
Over the whole of the estate the Land Tax is from 7 to 8 per cent. on
the gross Rental.
The Insurance on the house is £58 a ycar, of which £23 is duty.
166
Appendix II.
2.-CONSUMPTION OF WINES AND SPIRITS.
The following Table has been furnished to me by an eminent firm of
Wine Merchants in London, as giving an approximate idea, from their
experience, of the consumption of Wine and Spirits in the Upper and
Middle Classes.
The Wine Duty is taken at an average of 2s. per gallou or 4s. per
dozen (a dozen containing two gallons); and the Spirit Duty at 9s. per
gallon, allowing for the Spirits being ordinarily sold at 10 per cent. below
proof.
The average price of good-class Wine may be taken at 40s. per dozen,
from the large quantity of claret that has come into consumption
since 1860, and the greater competition. Before the French treaty it
was considerably higher. Persons with large incomes buy higher priced
Wines, and their bills show a higher average, than the smaller incoines.
The average of all the Wine imported, including the large quantities
of low-class wines, is stated to be only 30s. per dozen.
The average price of Spirits consumed by the Upper and Middle
Classes may be taken at 24s. per gallon or half dozen.
UPPER AND MIDDLE CLASSES.
Estimated Average Consumption of Wine and Spirits.
Consumption per Family.
Duty.
Income
per Anum.
TVine.
Spirits.
* Wine.
| Average 4s. per
cloz.
Spirits.
Average Is. per
gal.
Dozen.
Gallons.
200
300
2
500
800
1,000
2,000
6,000
10,000
£ s.a. £ s. d.
0 8 0 090
0 16 0 0 9 0
1 12 0 0 18 0
4 0 0 1 16 0
600 2 14 0
10 0 0 3 12 O
30 00 5 8 0
40 u 01 6 15 0
150
200
16
The Table shows an average expenditure on Wines and Spirits of about
5 per cent. on incomes above £500 a year ; and that the Duties are about
10s. per cent. on the same incomes.
APPENDIX III.
TAXATION OF THE MANUAL LABOUR CLASSES.
TIL Returns which follow were obtained on the annexed Form, which
was very kindly filled up, from personal inquiry of the families, by
Clergymen, Vestry Clerks, Schoolmasters, and others having influence
with the Working Classes, and in some instances by the Workmen them-
selves. When the Return was received, with the quantities properly
entered, they were checked to detect inaccuracies, and the Taxation calcu-
lated in the margin. Returns from the same place were then arranged
together and averaged. To those who can draw inferences from figures,
the local groups will be interesting.
Table 1 contains two groups with high wages, where rent, tobacco,
beer, and spirits are on a larger scale ; and two others with lower wages,
and economy in those items.
Table 2 shows the large Expenditure in tea, coffee, sugar, tobacco, and
beer, which is common at Sheffield ; and also common, with a considerable
consumption of spirits in addition, further North, near Carlisle.
The lower scale of consumption near Wakefield, and still lower in
the Hainpshire Borough, should be noticed.
Table 3 gives the highest scale of agricultural Expenditure, in the manu-
facturing district near Sheffield ; the next in Essex; the third in Hamp.
shire; and the lowest of all, furnished by Canon Girdlestone, near Tiverton,
where tea, sugar, and tobacco sink to their lowest point, and the wages
are only £28 12s. per family.
168
.
Appendix III.
FORM OF RETURN.
WORKING CLASSES.
Number of Family_
Amount per:
Year.
REMARKS.
EARNINGS-
Father
1 Mother
Children
per Week, or ..
_do. or..
_do. or..
Total Earnings .... £
Shillings.
Rent
per Week, or . . . .
Rates
in the £1, or ...
[If paid by Landlord, say so, but still give how
much in the £1.]
-
Quantity
per year.
lbs.
No. of lbs. or galls.
Tea
lbs. per week, or per year
Coffee
_lbs. do. or per year
Sugar
_lbs. co. or per year
Tobacco
oz. per week, or per year
Gallons.
Beer__qts. or pots per week, or per year
(4 to a gallon).
Spirits _quarterns per week, or per year
(32 to a gallon).
169
APPENDIX III.
TAXATION OF THE MANUAL LABOUR CLASSES.
TABLE 1.-LONDON WORKMEN.
Average of Fifteen Families
of Journeyman Printers in
Westminster.
Family, a Carpenter's
at Clapban
Average of Six Families, of
an Engine Driver, Cabinet
Maker, Shoemaker, &c., in
Bethnal Green and White-
chapel, East London:
A Workman's Family
at Hampstead.
Average per
Farlily.
Taxes per
Family.
Average per
Family.
Taxes per
Family.
| Average per
Family.
Taxes per
Family.
| Average per
Family.
Taxes per
Family.
Number per Family
...
41
£
92
s. d. !
0 0 1
£
s. d. !
£
$. d.
£ s. d. d
49 10 0
£
s. d. '
£
54
£ s. d.
78 0 0 1
20 16 0
. d.
0 0
£
. d. !
Earnings--Father . . . .
Tils
Mother ·
Children
·
.
·
.
·
.)
4
0
0
TOTAL INCOME ...! £92 0 0
£98 16
0
£53 10 0
£54 0 0
0
0
13 17 4
.
11 14 0
16 18
1 18
0
4
6
0
2 16
col
có 1
os !
3
6
0 1
0 19 41
0
1
6 -
11 8 3
lbs.
lbs.
Ibs.
Ibs.
Rent (including Rates) ..25 0
Rates (paid by the Landlord). 6 12
Tenant's half of Rate.
Consumption of -
Com. . . . . . .
21
Tea . . • • • •
21
Coffee . . . . . .
151
Sugar . . . . .
Tobacco · · · · ·
galls.
105
Beer . . . . . . .
Spirits . . . . . .
13
0 2 3
0 10 6
0 5 3
0 127
1 1 0
0 3 0
0 130
Goooon
0 2 0
0 6 6
0 3 3
0 130
2 2 3
1.?
55
o
3o
0 9 6
0 1 4
0 12 3
1 1 8
156
147
104
0
8
8
13
galls.
galls.
35
galls.
50
182
0 17
0 15
6
6
11
1 10 4
0 11 6
0
0
5 10
7 6
0 8
0 15
4
9
NET TAXATION
...
£7.10
7
£6 8
2
£5 4
1
...
£3 16
9
APPENDIX III.
TABLE 2.—Town WORKMEN.
Two Families of a Steel-
worker and a Cutler at
Sheffield, Yorkshire.
Six Families of Joiner,
Mason, two Labourers, Shoe-
maker, and Tailor, at Abbey
Town, near Carlisle, Cuni-
berland.
Three Families, an Iron
Two Families of Town
Labourer, a Forge labourer,
and a Fitter, at Wakefield,
| Labourers at Christchurch,
Yorkshire.
Hampsllire.
Average
Taxes
per Family. I per Family.
| Average per
Family.
Taxes per
Family.
Average per
Family.
Taxes per
Family.
I
Average per
Family.
Taxes per
Family.
Number per Family
...!
56
S.
5
£
c. |
0
.
d. 1
|
£
S.
d.
£
.
d.
£
.1 62
.
£ .
54 10
£
d.
0 1
s.
d.
.
.
Earnings-Father . .
Mother . .
Children
£ s. d.
47 0 0
6 10 01
3 100
| | |
£ s.
32 10
2 10
12 0
d.
0
0
0
1 1 1
9 10 01
TOTAL INCOME . . .£62 5 0
£57 0
0
|
£64 0
0
£47
0
0
1
170
Rent
.
.
.
.
.
.
.
8
.
1
0
5
0
0
5
5
0
7
0
0
1
300
0
0
0
|
1
0
0
0 1 1
0
1 10
0
5
0
exi
0 10
0
lbs.
lbs.
lbs.
llis,
Rates . . . .
Tepant's half of Rates .
Consumption of-
Coru . . .
Tea · · · · ·
Coffee . . .
Sugar . . .
Tobacco . .
0 29
( 5 9
·
·
26
18
11!
32:
39
182
0 2 6
0 16 4
0 9 9
0 15 2
2 70
50
120
0 2
0 13
0 12
0 10
1 1
6
0
6
0
0
0 3 8
( 9 3
0 2 3
0 5 4
0 19 6
SAW COCO
63
14.
65
0 3
1.1
3
2
03
galls.
galls
galls.
156
galls.
Beer
.
.
1.6
0
150
76
26
Spirits .
1 5
1 18
0 1
6
0 16
0
8
6
DPI
..
.
.
.
.
NET TAXATION .
£7 7
0
£6
7
6
£3 14
2
£2 2
9
The Tobacco and Beer are large in the first two averages.
171
APPENDIX III.
TABLE 3.–AGRICULTURAL LABOURERS.
Five Families, two near Shef-
field and three near Wakefield,
Yorkshire.
Two Families near Maldon,
Essex.
Threo. Families moar Christ-
Three Families near C'hrist-
church, Hampshire.
Three Families near Tiver-
ton, Dcyon.
Three Peoni, isernear Tiver
Average per
Family:
Taxes per
Family.
Average per
Family.
Taxes per
Family.
l Average per
1 Family.
· Taxes per
✓ Family.
Average per
Family.
Taxes per
Family.
Number in Family ...il
51
£
. d.
£
. d.
£
s. d.
£
£ s.
45 10
do
0 1
.
d.
£ S. d.
39 0 0 1
3 12 0
5 8 0
5}
£. . d.
22 10 0
1 15 0
4 7 0
Earnings—Father..
Mother . . . .
Children
. . .1
£ S.
32 0
4 0
1 1 1
d.
0
0
1 1 1
0 130
TOTAL INCOME . . . £48 0 0
£46 3 0
1
£36 0 0
£28 12 0
1
sol I l III
.
.
.
1
.
.
.
5 19
2
4
0 1
3
3
0
4 5 0
0 11 6
ol 1
0 12
7
060
1
0 1
0
✓
0
0
9
0
6
3
og
0
0 36
lus.
lbs.
lbs.
lbs.
a
Tenant's half of Rates
I Consumption of-
Corn . . .
Tea . . . . .
Coffee . . . .
Sugar . . .
Tobacco . . .
Rent
| Rates
9
0
4.10
0 2 61
0 6 6
.
.
.
.
.
.
.
.
.
.
19
13
90
0 3 3
096
0 3 3
0 6
0 19 6
0
0
0
0
0
2
3
0
0
7
8
3
2
9
0
LA H H I on w
130
0 10 10
0 10 6
0
1
4
0 1
6
31
galls.
galls.
26
68
0
galls.
26
0 11 4
4
4
.
0 4 41
Cider
drinkers.
Beer . . . . .
Spirits . . . . .
NET TAXATION
£3 0
1
...
£1 19 6
£2
1
8
£0 17
4
172
Appendix III.
TABLE 4.-TEA AND SUGAR.
The following Table is summarized from returns which were obtained
for me with a great deal of other valuable information by Mr. Stanfield,
of Wakefield.
CONSUMPTION OF TEA AND SUGAR.
By 28 FAMILIES OF WORKMEN AT WAKEFIELD, 1868.
Average Number per Family . . . . . . 5$
Per Head.
Average Consumption per Family-
lbs.
Tea, 18 lbs. per annum, or per head . .
33
Sugar, 212 lbs. per annum, or per head . . . 38
TABLE 5.
The following is a Return from a Yorkshire village, not included in the
foregoing :-
A temperate Agricultural Labourer, who has a wife and four young
children.
The Wife can earn 1s. a day and her food, when her sister can "mind"
the children at home, and thus enable her to clean or wash at some
other house.
The Husband is skilled and active, and earns his £12 or £14 in Harvest,
and the rest of the year 15s. per week.
His Rent for Cottage is £4 5s. per annum, for which he pays, himself, the
rates, 2s. 6d. in the £1, on £2 10s.
His Rent for a rood of Allotment Garden is 12s. per annum, the rates paid
by the Landlord.
Of Tea, they have 2 oz. per week, or 6 } lbs. a year.
Of Coffee, none.
Of Sugar, about 2 lbs. per week, or 104 lbs. a year.
Of Tobacco, not more than 1 oz. per week, or 3 lbs. a year.
Of Beer-10 thrashing days, 10 quarts.
Turnip-sowing, 2 pecks malt = 6 gallons beer.
Hay-time 2 pecks malt = 6 gallons beer.
Harvest
load malt = 18 gallons beer.
Rest of year, a pint a week, say altogether 35 gallons.
Spirits, scarce a quart in a year.
The total Taxes will, therefore, be £1 11s. 6d. on £50 Earnings, or little
more than 3 per cent.
· Appendix III.
173
TABLE 6.
The Returns which are summarised below, have been sent to me
by Mr. Tait, of Wakefield, from his inquiries of patients at the Wake-
field Dispensary. Mr. Tait's list contains no names, but gives the ages,
and many interesting details, which are necessarily omitted in the
Summary
.MEN (12 in number).
Ten of temperate habits gave the following averages :-
Tea, one and a half times per day by all.
Coffee, only once a day by six.
Tobacco, 14 oz. per week, average of nine.
Beer, 2 pints a day, average of seven.
Spirits, vone.
Two intenzperate :-
Tell, none.
Coffee, none.
Tobacco, 1 oz. and 4 ozs. per week.
Beer, 8 pints per day ordinary consumption, 15 to 20 pints as an
excess. Used to be intoxicated three times a week.
Spirits, none.
WOMEN (38 in number).
One, aged 63, nothing but inilk.
Ten, Tea only, average three times a day.
Tobacco, none.
Beer, none.
Ten, Teci, average 23 times a day.
Tobacco, average oz. per week.
Beer, none.
Seventeen, Tea, arerage twice a day.
Tobacco, none.
Beer, average è piut a day.
Only three drink Coffee.
None drink Spirits.
Thus 25 per cent. drink only Tea.
25 per cent. take Tea, and smoke.
50 per cent, drink Tea and Beer.
The notes that Tea is taken very strong and hot, are frequent.
One female, aged 36, takes Tea seven times daily.
Tea dust, at 10d. to 1s. 2d. per lb., was most commonly used.
The quantity of Tea used is stated as a quarter of a pound per week for
the family for each daily tea-drinking. I should think that one-sixth of
a pound would be a nearer average where Tea is taken more than once.
'
S
so.
ima
APPENDIX IV.
COMPARATIVE TOTAL TAXATION.
THE following Tables give in detail the Taxes attributed to each Class.
The annexed explanations of the method of division are necessary in
addition to the proportions given in the Tables themselves.
The Taxes on Professions and Ordinary Traces are divided, one-half to
Income, and one-quarter to Expenditure of Upper and Middle Classes,
one-quarter to Working Classes.
The Mercantile Taxes, one-quarter to Income, and one-quarter to Expen-
diture of Upper and Middle Classes, onc-half to Working Classes.
The Conveyance and Intercourse Taxes, £500,000 to Income, and
£1,560,000 to Expenditure of Upper and Middle Classes, £307,000 to
Working Classes ; since the Railway Taxes and Post Office surplus are
almost exclusively borne by the Upper and Middle Classes.
The Licenses are calculated with the Wine, Beer, Spirits, and Tobacco.
The Rates are divided £12,500,000 to Income of Upper and Middle
Classes (being £6,500,000 for Land, Railways, &c., and £6,000,000, the
Landlords' half of Upper and Middle and Lower Classes.)
£4,000,000 as Tenant's half of Upper and Middle Classes.
£2,000,000 as Tenant's half of Working Classes.
Corn, Tea, Sugar, are divided by the rates per head given in Chapter
xiii., adding in the case of Sugar a similar proportion of the quantity used
by brewers and confectioners.
Alcohol.--Temperate Consumption on the scale given in page 91.
Intemperate Consumption.—The remainder divided rather less than one-
fourth to Upper and Middle, and more than three-fourths to Working
Classes.
Tobacco.-Upper and Middle Classes 2lbs. per head. Working
Classes 171b per head.
Appendix IV.
175
TABLE 1.-TAXATION OF THE UPPER AND MIDDLE CLASSES.
ITEMS.
Proportion
of Tax.
Amount.
Total.
NUMBER for whom they pay
Taxes (including Servants)
8,000,000
£490,000,000
6,177,000
1,093,000
4,656,000
1,820,000
13,746,000
288,000
486,000
500,000
part
1,274,000
-
12,500,000
12,500,000
INCOME. . . . . . "
TAXATION:
ON INCOME
Income Tax . . . .
Lancl Tax . . . .
Probate, Legacy, and
Succession Duties.
Stamps and Law Funds
On Professions, Trades,
anul Intercourse-
Professionsand ordinary
Trades . . . . .
Mercantile . . . .
Conveyance, &c. . .
Local Taxcs—
Rates on Land, Rail-
ways, &c. and Land-
lords' half . . .
EXPENDITURE :
I. Houses and Establish-
ments
Rates, Tenants' half.
Tolls . . . . . .
Assessed Taxes . . .
Racehorses, Plate,
Game, Dogs . . .
Fire Insurance . . .
Professionsand ordinary
Trades . . . . .
Mercantile . . . .
Conveyance. ..
II. Corn, Tect, olc. -
Corn . . . . . .
Tea (5.4 lbs. per head.
Sugar (50 lbs. per head)
Coffee and Fruits ..
III. Tobacco & Alcohol-
(Temperate Consumption.)
Wine and Licenses. .
Beer and Licenses . .
Spirits and Licenses.
Tobacco and Licenses .
4,000,000
1,225,000
2,360,000
590,000
674,000
me
the
144,000
487,000
1,560,000
in
it
11,040,000
on Spot
200,000
1,127,000
2,260,000
697,000
4,284,000
Gjes circon 2
1,800,000
2,300,000
2,625,000
2,531,000
9,056,000
Total . . .
£51,900,000
Beer and Spirits --- Excessive or Intemperate Con-
siiin ption . . . . . . . . . . . . . . 2,100,000
GRAND TOTAL : ..../£54,000,000
176
Appendix IV.
TABLE 2.--TAXATION OF THE MANUAL LABOUR CLASSES.
ITEMS.
Proportion
of Tax.
Amount.
Total.
NUMBER, exclusive of house
servants . . . . . .
22,000,000
£325,000,000
INCOME
.
. .
. .
.
TAXATION :
. I. Rates . . . . .
Trades . . . . .
Mercantile. ...
Conveyance and In-
tercourse . . .
2,000,000
144,000
975,000
ta
part
307,000
3,426,000
II. Corn, Ted, &c.-
Corn
Tea (3 lbs. per head).“
Sugar (25 lbs. per
head) . . . .
Coffee and Fruits .
oslenoglio
670,000
1,700,000
capo I
3,386,000
300,000
6,056,000
III. Alcohol and Tobacco
Beer (temperate con-
suniption) . . .
Spirits (ditto). . .
Tobacco . . . .
l 1 copos
2,570,000
6,300,000
4,090,000
13,140,000
I
£22,622,000
Total :
Intemperate or Excessive
Consumption of Alcohol.
I
6,490,000
I
GRAND TOTAL ..
£29,112,000
APPENDIX V.
The two following Tables give the value of Tea, Coffee and Sugar; and of
Wine, Beer, and Spirits in their stages from the bonded. Warehouses, or
the Brewer or Distiller, to the Public.
The prices given are those at respectable shops and for quantities not
less than 1 lb., 1 bottle, or 1 gallon, and do not include the high prices
for small quantities charged by the petty retail trade.
TABLE I.
TEA, COFFEE, AND SUGAR.
This Table has been made up by information derived mainly from
Messrs. Law, the large Tea and Coffee Dealers of 544, New Oxford Street,
and has been checked by information derived from other sources.
Coffee and Chicory.-The above table gives the net quantity, after
deducting 20 lbs. per cwt. for the loss in roasting Coffee and 28 lbs. per cwt.
for the similar loss in roasting Chicory. The net amounts of Coffee and
Chicory and their values are thrown together, and the average taken on
the total. The Duty (being the amount paid on the gross quantity before
loss) comes to 3 d. on the net quantity after roasting.
Sugar.-The quantity taken-1,150,000,000 lbs. --is the net quantity
after deducting 200,000,000 lbs. for Brewers, Confectioners, and waste in
refining.
The Value, before paying Duty, of Tea, Coffee, and Sugar, is taken
approximately from the Statistical Abstract, p. 31.
TABLE II.
WINE, BEER, AND SPIRITS.
This table has been made up (except as to Beer) from information de
rived from two eminent firms of Wine Merchants, Messrs. Basil Woodd
and Sons, and Messrs. Gorman and Co.
Beer.—The amount of Beer is taken at an average of 18 gallons per
bushel of Malt. The Duty and Licenses make up together 2d. per gallon.
178
Appendix V.
The calculation is worked out from the figures given in the evidence of
Mr. W. Carling, before the Malt-Tax Committee 1867, Q. 349 to 366.
British Spirits.- British Spirits are diluted to the extent of 25 per cent.
below proof. Mr. McLaren, in his evidence before the Sale of Liquiors
Committee, stated that this was the regular rule of Spirit sellers; and it
is, no doubt, sometimes largely exceeded. The quantity thus produced is
28,800,000 gallons, and this is treated through the rest of the Table as the
actual amount sold to the public... The Duty on a gallon of Spirits rather
more than 25 per cent. below proof would be about 7s. 5d. The amount
received for Spirit Licenses comes to an average of 4ů. per gallon of diluted
Spirit, making a total for Duty and Licenses of 7s. 9d.
Forcign and Colonial Spirits.—The per centage of dilution here is not
so large on brandy, but is large on rum, and may be taken, on the whole,
&t 15 per cent. making 9,500,000 gallons of diluted spirit. The Duty and
Licenses may be taken, in the same manner, at 9s. 2d. per gallon.
The value before paying Duty of the Wine, and Foreign and Colonial
Spirits, is calculated on the prices given in the Statistical Abstract, p. 31.
III.
TOBACCO.
It is not possible to give a correct Table of Tobacco, since the proportion
sold as Cigars is not known.
Supposing one-sixth to be sold in that forin and five-sixths as Tobacco,
the total value as sold to the Public is estimated at £20,000,000.
IV.
PROFITS.
The sellers' Profits in all the Tables include interest on Capital, and all
Trade expenses, which form a very considerable deduction from the gross
Profit.
For instance, in the higher Wine Trade the interest beyond what can
be charged to the customer on the wines and brandies kept some years
reduces very considerably the amount of Profits.
179
APPENDIX V.
TABLE 1.-VALUE OF TEA, COFFEE, AND SUGAR SOLD TO PRIVATE CONSUMERS, 1867.
Tea.
Coffee and Chicory.
Sugar.
Total.
Total.
· Coffee, lbs.
25,600,000
Chicory, lbs.
7,125,000
lbs.
1. Quantity retained for Home Consumption.. | 111,000,000 | 32,725,000
2. Value before paying Duty “ Short price”-
Per lb. ·. · · · ·
8d.
· · · · · ·
1s. 7d.
Total ,
£8,788,000 £1,090,000
Per cent. on selling value . . . . . . l 59 per cent. | 47 per cent.
lbs.
1,150,000,000
lbs.
1,293,725,000
21d.
£12,000,000
55 per cent.
Por ont on al
len
£21,878,000
56 per cent.
1d.
£4,800,000
224 per cent.
£8,087,000
21 per cent.
d.
3. Duty-
Per lb. ·
3 d.
· · · ·
6d.
· · · ·
Total. . . . . . .
£512,000
. . . . . .
£2,775,000
Per cent. on selling value . .. . . i| 19 per cent. 1 .22 per cent.
4. Refining or Roasting
. . . . .
14d.
· · · · · · ·
£170,000
Total. . .
Per cent. on selling value . . . . . .
7 per cent.
5. Wholesale and Retail Traders' Profit, Trade
Expenses, and Interest on Capital
Per lb. ·
4d.
· · · · ·
7d.
·
i
· ·
£3,237,000 £546,000
Total. ;.
Per cent. on selling value : i . . . 22 per cent. 24 per cent.
£2,400,000
11 per cent.
£2,570,000
7 per cent.
d.
£2,400,000
11 per cent.
£6,183,000
16 per cent.
6. Selling Value
Average per lb. · ·
TOTAL · · · · · ·
· ·
· ·
· · ·
2s. 8d. | 1s. 5d.
£14,800,000 | £2,318,000
4£d.
£21,600,000
£38,718,000
APPENDIX V. ... .
TABLE 2.-VALUE OF WINE, BEER, AND SPIRITS, 1867.
Wine.
Beer.
British Spirits.
Foreign and
| Colonial Spirits.
Total.
Malt Bushels.
47,000,000
Beer gallons.
850,000,000
Gallons proof.
21,600,000
as sold
28,800,000
Gallons proof.
8,300,000
as sold
9,500,000
Gallons.
901,900,000
3s.
61d.
| £23,020,000
54 per cent. 1
2s. 3d.
£3,240,000
15 per cent.
42 per cent. |
£1,420,000 £31,930,000
| 144 per cent. 1:38 per cert.
2d..
£7,080,000
16 per cent.
78. 9d.
£11,160,000 |
| 52 per cent. .
9s. 2d.
£4,350,000
446 per cent.
-180
£23,950,000
284 per cent.
1. Quantity retained for Home Con Gallons.
sumption · · · · ·.. . 13,600,000
2. Value before paying Duty-..
Per gallon. ·
6s. 3d.
· · ·
Total . . . . . . . .
£4,250,000
.
Per cent. on selling value i
3. Duty and Licenses—. . . . .
Per gallon sold .....
Total . . .
£1,360,000
Per cent. on selling value .. | 13 per cent.
4. Storage, Bottling, and Waste- .
Per gallon . . . .'.'. .
· · 2s.
Total .
£1,360,000
Per cent. on selling value .. 13 per cent.
5. Sellers' Profits, Expenses, and In-
terest on Capital-
Per gallon . . . . . . . .! 4s. 9d.
Total ..
£3,230,000
Per cent. on selling value ..! 32 per cent.
Selling value per gallon .....!
15s.
TOTAL VALUE. ....1
£10,200,000
1s. 6d.
£710,000
74 per cent.
£2,070,000
2 per cent.
3}d.
| £12,400,000
30 per cent.
1s. -*
6s. 100.
*£3,250,000
33 per cent.
£26,080,000
| 31 per cent.
58. Od.
£7,200,000
33 per cent.
158.
£21,600,000
20s. 6d.
£42,500,000
£9,730,000
£84,030,000
V.B.—The amounts are calculated on the nuinber of gallons of diluted Spirits, not on proof gallons.
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