A--: ' ■ ■mmm^ THE UNIVERSITY OF ILLINOIS LIBRARY 352 hQ7S ECONOMICS OR, ^ TAXATION NO LONCER A BIRTITEN. in GEORGE DICKINSO N LONDON : PUBLISHED BY Hil)G\>AY, PICCADILl^V, AND BY .). MAY, DOVER. I 'lice. Is. DEDICATION. ^n t%$ Ming^ SIRE, If in thus taking the liberty of laying before you the annexed Political Observa- tions^ and which I take leave most humbly to dedicate to Your JUajesty, I should deserve censure for having taken so bold a step, the purity of my object may, I trust, be re- ceived as an excuse; and should my ideas assist those who have now the opportunity of fulfilling Your Majesty^ s most wise and gracious directions^ namely^ " To improve IV DEDICATION. THE CONDITION OF YOUR CoUNTRY, AND TO CORRECT THE AbUSES OF ITS INSTITUTIONS,'^ the satisfaction I shall derive from seeing that task accomplished, will prove my great- est reward. And should my ideas prove worthless, which is not improbable, I trust, my zeal in a Cause which, if successful, will place the Reign of Your J^Iajesty in a light more glorious than any other which History has yet recorded, will insure the pardon of so kind a J)Ionarch, With due honour and respect^ I remain, Your Jflajesty's Obedient and faithful Subject, GEORGE DICKINSON. X)over, Jan. 1st, 1835. PREFACE. The candid reader will not, I hope, accuse me of self-sufficiency, conceit, or pedantry, for having placed my ideas before him in that form and order which appeared, to me, best calculated to save trouble and enable him more readily to judge of either their correctness or utility. The writer cannot claim the merit of perfect accuracy in all his statements, but he considers them sufficiently so to explain the object for which they are written ; and will only observe, any hope he may entertain of the approbation of the Public, is based upon the general prin- ciples of his statement proving more correct than the items it is composed of. TAXATION NO LONGER A BURTHEN. L\ laying before the public such opinions as the j>eculiar situation of the times have elicited from me, I must observe, I am actuated by no party or jK)litical motive whatever, beyond the pure wish that they may lead to the adoption of such measures as may cause any Govern- ment that shall procure for us only half those blessings I now anticipate, long to remain, not only in their places, but in the grateful recol- lection of all grades of society from the highest to the lowest. In entering upon the important task I have now undertaken, namely, that of shewing how Taxation may be rendered no longer an evil, the reader is led to infer the whole community 8 TAXATION must derive some important advantage, and universal prosperity must prevail. Before, however, universal prosperity can be obtained, a very strict scrutiny into our amount of Na- tional Distress or Adversity, together with its causes, is required, in order that a remedy may be administered with any thing like pro- per effect. In pursuing, therefore, this course, I should say, it is very generally admitted that a want of profitable employment both for Capital and Labour, is one of the main causes of the de- pression under which a large portion of the community are now suffering ; and, as it is not only the wish of our gracious king, but of every true friend to his country besides, that such measures should be adopted, " as would advance the prosperity of the nation,^' it is my intention to point out in the following observations, as clearly as I am able, not only the measures that appear to me best calcula- ted to forward so desirable an object, but to notice every particular which produces the con trary result, viz. National Distress or Adversity. And if in trying to accomplish this important so BUHTHEX. 9 task, I should be led into a longer detail tlian to many may appear needful, I trust it will be attributed to my earnest wish of affording the candid reader a better opportunity either to adopt, improve, or controvert the several particulars alluded to ; and not from a desire to spin out the subject to a greater length than was necessary. Having before alluded to one of the main causes of depression, I am led to observe that, in a thickly populated nation like England, that system of legislation will ever suit it best, which facilitates, in every way, the profitable employment both of Capital and Labour ; for if only the bare wants of a very large portion of the community are supplied, and those wants curtailed, as much as possible, from the various causes of 1st. Depression of Agriculture. 2nd. Slackness of Trade in consequence. 3rd. Shortness of Employment. 4th. From Lowness of Wages ; the never fail- ing attendant on the above causes; it proves 10 TAXATION that a very general depression must take place in consequence, and render the profitable em- ployment of Capital extremely difficult, and very precarious. Few, 1 believe, will deny the existence of the above causes, or the large share of National Distress or Adversity they entail upon us. If therefore any system of Legislation can, without injury to any class of the community, occasion a safe source for the profitable employment of Capital, and, at the same time, not only create a better demand for Labour, but enable better Wages to be paid also, it certainly would prove that a blessing of some importance was con- ferred on a large portion of the community. The measures I am going to recommend as best calculated, in my opinion, to create a far greater degree of prosperity amongst us, are not of a very limited nature ; because, I feel a conviction, from the consideration I have given the subject, that any half-and-half mea- sures would only defeat their own purpose. I would therefore recommend the means em- ployed should be full and ample, and even NO BURTHEN. 11 more than equal to produce such an extensive and universal degree of prosperity as should prove of real and lasting utility. Having thus stated, in the most general way, wliat I consider are the leading causes which retard our National Prosperity, so I will state, in still fewer woids, what appears to me to be the chief cause of our not having that degree of profitable employment for Capital and Labour, which we require to uphold that National Prosperity; and which is mainly attributable, in my humble opinion, to our System of Taxation being unsuitable to the genius and energies of this nation. I will not, at present, advert to some minor causes which retard prosperity, as they will hereafter appear; but will proceed at once into a strict scrutiny, and an enumeration of those causes which, when combined together, constitute our Na- tional Distress or Adversity ; and, as I before observed, the nature of that malady cannot be too clearly seen, to enable the proper remedies to be administered, I will take each Interest in the order I consider it should engage the attention of the reader; and begin with 12 TAXATION Those causes which constitute our National Adversity, directly connected with the LANDED INTEREST: 1st. The demand for Agricultural Produce curtailed by the operation of the Malt Duty, thus causing the Cultivators to contend with the two evils of a slow demand and a low price. 2nd. Too many ill-paid or unemployed poor people. 3rd. The Capital of the Cultivators, in many instances, diminishing. 4th. Rents ill-paid; in many cases Farms untenanted, which injures the income of the Landlord. 5th. Those who do pay their full Rents, obliged to live hard, and spend little or no money upon themselves and families. 6th. The reduction of Agricultural Labour. 7th. The quantity of Land which yearly remains untilled, or waste, or half-cultivated only, from the poverty of the occupier. NO BURTHEN. 13 8th. The increase of Poor's Rates, owing to the increased number of unemployed poor peo- ple. 9th. The Incendiary Fires ; in a great mea- sure the consequence of the iMalt Duty curtail- ing Wages, and those necessary enjoyments of life which the Labourer is entitled to. 10th. The operation of the Tithe in retard- ing Improvement. 11th. The Taxes of the Nation being paid in Gold, occasions the Produce of Land to be much reduced in value; as they absorb so very large a portion of our Circulating Medium, little is left to provide all the Necessaries of Life, and carry on the Business of a large Agricultural and Commercial Nation like En- gland. 12th. Rent rendered more difficult to pay, from the same cause. 13th. Wages rendered more difficult to pay, from the same cause. 14th. Taxes rendered more difficult to pay, from the same cause, \ 14 TAXATION 15th. Poverty too often engenders vice, pro- fligacy, and mischief. Such are the causes vrhich constitute our National Distress or Adversity, as far as the Land is concerned, and those directly connected with it ; but as the Landed Interest is not a Local Interest, hence it follows that the Fifteen Causes which constitute a portion only of our Adversity, do not prevail in one or two solitary instances only, but are every where to be found in full and increasing operation. From the consideration of these several items which help to constitute our sum of Adversity, I will next ask the reader's attention to another no less fruitful source, namely, Those Causes which constitute our Adversity, directly connected with the COMMERCIAL INTERESTS, and indirectly with the LAND- ED INTERESTS. 1st. The Merchant who imports the produce of other nations, finds his demand curtailed, in as much as all those connected with the NO BURTHEN. 1)5 Land, forming about one-third of the commu- nity, are less consumers of the commodities he imports, from the foregoing causes. 2nd. The once fruitful English market being dull, owing to the causes which distress one important branch of this community, namely, tlie Landed Interest, the export of our own produce is checked ; because, other nations are not selling their usual quantity to enable them to be our customers to a like extent ; thus are our Merchants and Shipping Interests injured. Having thus pointed out the Causes of our Adversity, directly connected with our Com- mercial Interests, and indirectly connected with our Landed and Shipping Interests, I will proceed to the consideration of Those Causes ichich constitute our National Adversity^ directly connected with the MAN- UFACTURIN(i INTEREST, and, indirectly, connected tvith the LANDED and COMMER- CIAL INTERESTS. 16 TAXATIOX 1st. The Manufacturer is directly injured in many instances, by the operation of heavy Duties upon what he produces; thus are his profits and his demand curtailed, and employ- ment of labour and capital checked throughout all those numerous ramifications of Mechanical Labour not connected with any other except the Manufacturing Interest of this Nation ; these, however, constitute a very numerous body, of every age and sex. 2nd. The Manufacturing Interest is indi- rectly injured by the Landed Interest being impoverished in so many of its branches ; and by the English Merchant shipping less of our produce to other nations, because, we are too poor to purchase theirs. Having thus stated the Causes of our Na- tional Adversity, immediately connected with our Manufacturing Interest, and, indirectly, connected with our Commercial, Landed, and Shipping Interests ; I will conclude my sum of Those Causes which constitute our Adversity^ NO BURTHEN. 17 with one directly connected with the WHOLE COiMtMUMTV ; which is, we are paying in Gold the Interest of a Debt contracted in Paper, tchich increases the difficulii/ of that gigantic task, and brings down upon our- selves a far greater measure of distress and adversity, than our most inveterate enemy (Napoleon) ever could inflict, either by his conquests or decrees. By this sage measure, Public Annuitants, or persons of fixed salary, are benefitted ; as they may now purchase one and a half quarter of good wheat, for sixty shillings, instead of one quarter only : so far it may be termed a sage measure ; but those who are entrusted with the destinies of this Nation are bound to see their measures administered with justice and equity. That portion of the community who produce such commodities as pay heavy duties, first find out the crying injustice of this fraudulent measure ; they are first obliged to submit to a diminished income ; but here it stops not ! as every year will prove to those who will not now open their eyes to its baneful B 18 TAXATION effects. When the Income is gone, the Capital, first of those who are the greatest Producers of such commodities as pay the larger share of Taxes, in the shape of duties, begins to diminish in order to pay those duties : witness the fall in the produce of the land, as the land has to pay the Malt Duty : other trades who pay heavy duties also feel the direful effects of this measure, — effects that must increase rapidly, as the prices of Agricultural Produce, &c. fairly show, and that without any Par- liamentary enquiry. The Income is gone that long has struggled to pay the Taxation, and the depredation has broken in upon the Capital itself, of many, and on the Incomes of all except the Public Annuitants ; but they are not to blame, as they were not the law makers. Does it not therefore behove every man who wishes to preserve the integrity of his Country, to revise a System of Taxation and Currency, which are thus hand in hand producing ruin, distress, and adversity to full half the nation ; and sowing the only seeds that could, by any possibility, produce National Ruin and Revo- lution. NO BURTHEN. 19 Many assert the admission of the One Pound Note would drive our Gold out of the country ; but there would be a i>reat deal of it to drive away, for if the One Pound Note was only issued on secured property, a vast deal of Gold A^ould be on the market, and cause the Gold Trade to be the only one that would be flat, under the change of currency. May our gracious Sovereign issue again and again his wise commands, till his edict is ful- filled, that he may see his people prosperous grateful, and contented, and England im- proving those advantages Providence has so bountifully conferred upon her ; — advantages for which we fought with bravery and honour? as we supj)Osed, to preserve, improve, and profit by, and which nothing ever could render abortive, but the blind yet earthly infirmity of man. Having gone thus at length into the Causes which constitute the total sum of our National Adversity, 1 must now enter upon that part of my subject which particularly produces the several Causes of National Adversity ; and, having before alluded to them, I will combine b2 20 TAXATION them into one chief and primary cause, viz. a System of Taxation, &c. unsuited to the genius and energies of this otherwise wonderful Nation, and one which curtails the profitable employment both of Capital and Labour, and thereby entails the sum of National Adversity upon us. Having arrived at this point, I must shortly claim the reader's attention to such an alter- ation in our system of Taxation, &c. as shall cause a greater demand for Capital and La- bour, and improve the condition of the whole community as well ; and if 1 can make it evi- dent our many causes of National Adversity shall disappear, by having our genius and energies no longer fettered by an unsuitable system of Taxation, &.c. and that a vast in- crease of Capital may be called into profitable demand for the following purposes — 1st. To improve the state of Agriculture in all its branches. 2nd. To employ more men by so doing. 3rd. To carry on an increased and thriving Trade at home. NO BIRTHEX. 21 4tli. To facilitate those INlercantile trans- actions which a fruitful English Market would cause with other Nations, and which require other aids, beyond those of a chandler's shop, to render them profitable, or in many instances, practicable. Where would be the impropriety of allowing- every Banker to issue One Pound Notes on his giving security for all notes of that value ? By this measure the Nation would be refreshed with a healthy Capital to carry on an increased and thriving Trade, and would resemble the wise Servant who had the Five Talents committed to his charge, with which he went and traded and made other five. But it is only under the New System of Tade I would urge the adoption of this measure. Many speak of the plenty of Money in the market, but that is the unemployed Capital our wrong system of Taxation prevents coming into profitable employment, and which, in conjunction with the wrong system, produces the sum of our National Distress and Adver- sity, as I have before pointed out as clearly as I am able. 22 TAXATION I will therefore refer the reader to the annexed Statement of the New System of Taxation I have already alluded to, and will make such observations as occur to me, ffrst, on the surplus, and afterwards on each of the items, both of Repeal and Commutation. Repealed per annum. Commutation per annum. Millions, All Excise Duties except 1 ^q on British Spirits J All Assessed Taxes 3 The suq)lus of Commuta- "^ tion to go to the pay- I , ment of the Poor's Rate | on Land J Millions Increase of Duty on Bri- tish Spirits, 2s. per Gallon Increase of Consumption . On Foreign Wines and Spirits, 2s. per Gallon Increase of Customs 17 Ditto on Licenses Ditto on Stamps Saved in collecting Excise and Assessed Taxes. . Reduction on all Salaries paid by the Nation. . Fixed Duty on Foreign Wheat, with increase of Postage, &c 1 17 Before I proceed with any observations on the several items contained in this Statement, I consider it necessary to observe, I am not so sanguine as to suppose so large a surplus, as I have now shown, could be produced im- Note. — The 2 sliillings per gallon on the first item of Com- mutation being on Raw Spirits, it would only be equal to Is. advance to the Consumer, as the Malt Duty would be saved to the Distiller, and all Spirits are lowered from the raw state 25 to 50 per Cent, before consumed. Note. — Amount of :3rd item includes New Duty on stock of Foreign AVines and Spirits. \0 HL'IITHEN. '23 mediately ; but I feel satisfied it would very soon follow the remission of those Taxes wliich press so heavily on 1st. The Landed Interest in all its brandies. 2nd. On the Manufacturing Interest direct- ly and indirectly. 3rd. On our Shipping and Commercial Interests. 4th. On the Income of every Man who paid Assessed Taxes. 5th. On the profitable employment of Capital. 6th. On the whole of our vast Industrial Community. If the remission of so large a portion of ill-chosen and most expensively collected Tax- ation, which thus weighed down the energies and retarded the prosperity of this otherwise wonderful nation, did not benefit our Landed and our Shipping Interests, our Frade and 24 TAXATION Manufactures, our taxed and untaxed Com- munity, and cause employment both for Capi- tal and Labour, then I should say that surplus would never appear in reality which was to pay our greatly diminished Poor's Rates ; and thus sow those seeds of future, and unlimitted, prosperity ; which would, eventually, enable the nation to reduce its Debt, without feeling the great work it was performing. In my observations on the several items of Commutation, I will endeavour to point out how competent the nation is to do all I state, under a System of Taxation which will assist and foster our capabilities, instead of causing them, as at present, to lie buried in the earth, or to remain living witnesses of our ignorance and national degradation. I will now conclude these remarks on the surplus with stating, that any system of Legislation which causes Pau- perism, and prevents the profitable employment of Capital and Labour, from producing that increase and wealth the land and the country in general are capable of yielding, is unsuitable to this nation; and far more injurious to its interests than the act of the Incendiary, NO BUKTHEN. 2S FIRST ITEM OF REPEAL. The Excise Duties, except on British Spirits. Amount, TEN MILLIONS per Annum. Observe, on this item I would state for the information of such of my readers as are not acquainted with the Excise, that above Five Millions, or half the Duty repealed, comes off Malt and Hops; and would, of course, occasion an increased demand for those articles, as Beer would then be consumed as a daily comfort at home, instead of only being taken occasion- ally at the public-house, and then too frequent- ly to excess ; as a regular consumption of cheap but good beer, to the extent of one-half more than is now consumed, would take place, in proportion to the consumption before the Malt Duty was put on, it requires very little calculation to shew that a wide field would open to our cultivators for the employment 36 TAXATION of Capital and Labour, to meet this increased demand both for Barley and Hops ; the culti- vation of Barley would also become less pre- carious, if the duty was removed ; as barley would then sell for malting though not of the first cast. Malt being cheaper, would increase the demand for meat ; thus would the Farmer have every inducement to stock his farm better, as well as put more into cultivation ; but, for the lack of the five talents, these advantages might be lost to him, individually, and to us, as a nation ; for it is most clear, if the quantity required to meet the increased demand, be not produced at home it must be had from abroad ; thus we injure our own community and benefit other nations in the wrong way. If this in- creased wealth was raised at home, it would prevent Pauperism ; and being spent at home, on those comforts which we should ourselves produce, untaxed, at a much cheaper rate, and on such Foreign produce as paid a good Cus- toms Duty, viz. Wines, Spirits, Tea, Sugar, Rice, Coffee, &c. we should assist our Revenue ; but not by introducing the commodities it was our duty, and in our power to have reared NO BURTHEN. 27 ourselves, by forcing the cultivation of our own Land, stocking it well, &c. &c. The remainder of the Ten iMillions of Excise, w hich 1 propose under our New System to re- peal is levied chiefly on Glass, Soap, 13ricks, and Paper ; and on the latter article it is in some instances £'[25 per cent ad valorem; thus it causes a great depression, to prevail in the trade, and not only injures the value of Mill Property, but all those numerous branches connected directly, and indirectly, with the Paper Trade. By its removal, a very large portion of the Industrial community would be benetitted, and the public would obtain better as well as cheaper books, stationery, &c. ; thus would the spread of useful knowledge be greatly assisted. By removal of these Duties and the Malt Duty, the vast expensive Board of Excise would cease, or nearly so, as the establishments then paying Excise Duties, would be the Distilleries of British Spirits only ; these are few in num- ber, and pay about .^10,000 per week each ; so that a few agents would collect this necessary duty, — necessary alike lx>tli to the health and morality of the people. 28 TAXATION SECOND ITEM OF REPEAL. All the Assessed Taxes. Amount, THREE MILLIONS per Annum. On this second Item of Repeal, I should say, as the only articles increased in price being Wines and Spirits, while many others of home produce were become much cheaper, that the remission of these Taxes, with the aid the community would derive from the improved state of our Agriculture, Commerce, and Trade, would render living in England much cheaper, and cause a larger consumption of those luxu- ries on which an advance of 2s. per gallon had been placed ; besides which, by the removal of the Assessed Taxes, more Servants would be kept, as well as Carriages, and larger houses used, which generally assist trade more than smaller ones. NO BURTHEN. 29 But it is to the effect of our whole System of Tiixation, combined, I must shortly call the reader's attention, as it is by figures chiefly, and not words only, that I must expect to prove the correctness of my statements to his satisfaction. Before proceeding with this statement, and any observations on the several items of Com- mutation, 1 consider it proper to point out how our New System of Taxation is to remove the causes before alluded to, as constituting our National Adversity; and having accom- plished this, it will render my observations on the several items of Commutation both easier for me to write, and for the reader to under- stand. The additional National Mealtli created an- nually in Manufactures, to meet the increased demand a flourishing Landed Interest would create, would amount to about 9 Millions, out of which 6 Millions might go in raw produce and 2 in labour ; which latter charge, perhaps, is already nearly paid in Poor's Ilates ; thus a profit in the shape of National Wealth, would be created, to the extent of 3 Millions, 30 TAXATION owing to the three following causes of Agri- cultural Depression being removed, viz. — 1st. Its Produce being untaxed. 2nd. The Tithe Question being so arranged as not to retard Improvements. 3rd. A sound Paper Currency, to aid it in all its branches ; and occasion, in combination with the other two, an increase in the produce of the Land to the extent of one-fifth, which with a little better price, would cause an in- crease of National Wealth, to assist and make flourishing the Landed Interest, to the annual amount of 12 Millions ; and as the saving in Poor's Rates would nearly, or quite, pay for the cultivation of this quantity of produce, I consider the gain in a national point of view, would be all except the seed sown ; this 12 Mil- lions is produced at a less national expense of 2 Millions, and the same National Rent, and by those Paupers who must have been supported at the cost of the nation, had they worked or not. NO BURTHEN. 31 I next allude to the remedy for evils the most serious England ever knew, and I call in tlie aid of the following statement in figures to assist my explanation ; and although I show a profit of 22 iVIillions under the New System, I firmly belie^e nearly half the Taxes of the Nation come out of the Capital instead of the Profits ; consequently present losses must be taken off^ which will reduce it to 7 or 8 Mil- lions ; but, how difFerentlj' would that act on the nation to a dead loss, as at present. Notwithstanding the slow returns on all Agricultural Improvements, and many of those both of Trade and Commerce, I should say a Capital of 88 Millions additional would prove sufficient, under the system now alluded to, to yield 22 Millions Profit, or 25 per cent., as so many National Expenses would remain just the same; but to obtain this Capital, with advantage to the nation, we must have the well-secured One Pound Note issued. TAXATION Net Produce per annum of every advantage ob- tained under the New System of Taxation, ^c. Net Charge per annum, including New Taxes and cost of the increased Agri- cultural and Manufac- turing Produce. Cr. Millions. Increase of 2s. per Gallon 1 „ on British Spirits .... J Increased Consumption, 1 , (one-sixth) J Increased Duty on alH Foreign Wines and > 4 Sphits J Increase on Customs 3 On Licenses 1 On Stamps 1 Cost of Seed for increased \ ^ cultivation of Land . . / Labour 3 Other Expenses, inclu- "1 ding Cattle, Utensils, > 3 Oil Cake, &c J Wages on increased Man- 1 ^ ufactures J Raw Produce and Expenses 6 Net Charge per annum ... 28 Profit under New System. . 22 50 Dr. Millions. Left in the Pockets of the Nation — AU Excise Duties, except! ^q on British Spirits .... J All Assessed Taxes 3 Collection of the above. ... 1 Reduction of Salaries .... 1 Two-tenths more Produce \ -^^ of the Land / Additional Manufactures ~| to meet increased de- I g mand, both for Home T and Foreign Trade. . J Saved in Poors' Rates,"! owing to the above 1 g causes of additional | Labour J Additional Income made 1 by Trade & Commerce / 11 50 Many of my readers who have not been much engaged in business or accounts, may ask, how is the profit thus shown to be made XO BLRTHEX. 33 available in money, to meet your increased Produce in Corn and iManufactures, pay your new Taxes, and purchase enough Foreign Produce to increase your Customs 3 Millions: liere anain I must refer them to the next statement, which shews the various sums of money that will be in circulation under the New System. Money left in the Pocket of the People, and new Capital which would come into circulation per ami. How the available Money may he disposed of under the new system of Taxa- tion, ^c. All Excise Duties except 1 on British Spirits . . . . / All Assessed Taxes British Goods exported,"! being only one-fourth I of Importations, inclu- | ding Raw Produce ... J Saved in Poor's Rates .... In Collecting Taxes In Salaries Paid new Capital in La- "| hour, &c. to produce > additional Com J Paid for ManufacturalLa- 1 hour, &c / That part which is laid"! out of the additional Income made by Agri- I culture. Trade, Com- f merce, Shipping, and Banking* Millions 10 3 Millions. To purchase increased Bri- "j tish Produce from the > 1 2 Land J To purchase remainder of Manufactures not al- ready accounted for as exported 3 New Taxes to be raised 1 „ on British Spirits .... J Ditto on Foreign Wines 1 ^ and Spirits / Increase on Stamps .... 1 On Licenses 1 Balance of available In-1 come left to purchase Goods, paying Customs Duties sxifficient to ere- ^20 ate an increase of three millions on those Du- ties — twice told* .... But not total Expense £44 Total Outlay £44 British Exjwrls only put do«Ti at 6 Millions against this vast sum, of 20 C 34 TAXATION Millions, and to which remains to be added, imported in Raw Produce, 4 Millions more ; so under our New System there is ample room for a vast Commercial Trade, as we should have wealth to import the above, and other Nations would then have the means to purchase of us in return. f All Goods imported to meet the vast spread of profitable Capital em- barked in Agriculture, Manufactures, Trade, and Commerce, adroit of four Profits beiug made upon them, either directly or indirectly, calculated to benefit the Community. 1st. — The profit on the Capital of our Merchant who sells to the Wholesale Dealer. '2nd. — The profit of the Wholesale Dealer who sells to the Retailer. 3rd. — The profit of the Retail Dealer who sells to the Public. 4th. — The profit of the Foreigner who shipped them, part of which would doubtless be laid out in British Manufactures. I have varied the items of Commutation, to shew what the saving would be per Annum ; and then it remains to say how much of the National Profit should be devoted, in the shape of Taxes, to the payment of the Poor's Rates, which, under our new system, would cease to be a serious evil. I will now proceed to the causes of National Adversity, taking them in order as they stand. CAUSES OF NATIONAL ADVERSITY. 1st. The demand for Agricultural Produce curtailed by the operation of the Jllalt Duty, thus causing the Cultivators to contend with NO BURTHEN. 35 the two evils of a slow demand and a low price. Such would be the increase of Labour, under tlie New System, the Farmer would have every j)ossible inducement to cultivate more Barley, and himself and the public would of course pocket the Malt Duty between them ; thus would prices improve, and the demand increase rapidly, from the two causes of more Capital and Labour having been called into operation, an event sure to increase consumption, but still more so when aided by a reduction in price. 2nd. Too many ill-paid or unemployed Poor People. The increased demand upon the Land would cause more to be produced, and Produce would bear a better price as it would be less taxed ; which two advantages of price and quantity would call more Labour into demand, and allow the Cultivator to pay better Wages. 3rd. The Capital of the Cultivators in ma- ny instances diminishing. c2 36 TAXATION The improvement of price and demand would prevent this disaster proceeding much farther. 4th. Rents ill-paid; in many cases Farms untenanted^ which injures the income of the Landlord. Produce fetching more money, and the de- mand being greater also, would greatly assist to remedy this evil. 5th. Those who do pay their full Rents, obliged to live hard, and spend little or no money upon themselves and families. As every Farmer's in-door expenses would be diminished, and his income improved by the improved price and demand, he would be far better off, and live accordingly. 6th. The reduction of Agricultural Labour. This important difficulty would be removed by the condition of the Cultivators being im- proved, as they would then pay less Poor's Rates, and have it in their power to pay higher Wages. NO BURTHEN. 37 7th. The quantity of Land which yearly remains untilled, or ivaste, or half-cultivated only, from the poverty of the Occupier. Possessing, as we doubtless should under the New System, every advantage we could desire, the increased demand for the Produce of the Land would be such, when aided by the repeal of that ill-chosen tax, the Malt Duty, that the farmer >\"ould have every inducement to im- prove and extend cultivation, in every way he was able, as Tithe would no longer take away one-seventh, which was, perhaps, just the profit of those improvements, and no bad profit either, as times go. 8th. The increase of Poor's Rates, owing to the inct^eased number of unemployed poor people. This heavy burthen would nearly cease by the increased Labour employed to create the increased Wealth raised, not only from the Land, but in various branches of Manufactures, &c.; and in addition to which, tlie increase of 38 TAXATION Trade and Service, would take up nearly the whole surplus able-bodied Poor. 9th. The Incendiary Fires; in a great mea- sure the consequence of the J^alt Duty curtail- ing Wages, and those necessary enjoyments of life which the Labourer is entitled to. This un-Englishman like act would cease, owing to the measure of relief thus afforded to industrj'^, which would place every poor man in as good a situation as his forefathers, capable of enjoying, untaxed, the comfort he had toiled hard to produce. 10th. The operation of the Tithe in retard- ing Improvement. Under the New System of Taxation this ought never to occur again ; and if every farmer was to pay the same average Tithe he has paid the last three years, and go on for ever and improve his land, regardless of price or quantity, I should then say the farmer had paid his honest share, low as grain has been during that period, for the support of the NO BURTHEN. 39 Church : and I would further propose, should the average price of grain increase one-fourth, so in that proportion should the Tithe-owner receive one-eighth more Tithe from the taxes of the whole nation ; for if grain doubles itself in price, it is usually when much less is grown; so then the tithe waggon would have less to take away, though what was taken would be of more value. By this means a most important question would be set at rest, and, under the New System of Taxation, could never be felt by the nation. 11th. The Taxes of the Nation being paid in Gold, occasions the Produce of Land to he much reduced in value; as they absorb so very large a portion of our Circulating Medium, little is left to provide all the JSTecessaries of Life, and carry on the Bu- siness of a large Agricultural and Commer- cial Nation like England. Under the New System of Taxation, when the opportunity for the profitable employment of Capital offered, and was absolutely required 40 TAXATION to take advantage of the position we should be placed in, it would ai-gue no less a want of honesty than an ignorant act of tyranny, to compel the nation to pay any longer a fraudulent Dividend, thereby rendering a pain- ful engagement still more difficult to fulfil, curtailing the safe and profitable employment both of Capital and Labour, and defeating the object our New System of Taxation would have speedily effected for us, had we been blessed with a well-secured Paper Currency. But without this aid, Pauperism and all its attendant evils would be fostered, instead of useful employment promoted ! Thus would barrenness prevail where fertile wealth should have sprung up ! Thus will England, the migh- ty heart of the world languish in poverty, and no longer cause Commerce to flourish and as- sist us, only because we bury the talent which would have produced wealth, prosperity, and contentment amongst us all. I conclude by observing that the 12th, 13th, and 14th causes of our National Adversity arise, alike from our wrong System of Taxation and the operation of the Currency ; and the NO BURTHEN. 41 sooner such crying evils are removed, the sooner shall we be united, prosperous, and contented : and, 1 doubt not, the Bank Note, thouij;h only the representative of the dirty acres, would soon display its fostering influ- ence, and, like blood through the seat of life, would quickly cause wealth to come and go, to and from every quarter of the world. I shall detain the reader now but an instant, to glance into Those causes which constitute our Adversity, connected with the Commercial Interests, and indirectly with the Landed Interests. Having stated, as clear as 1 am able, that the increased Profits of the nation would be (including our diminislied Expenses in Poor's Kates, collecting Duties, &c.) about 20 Millions per Annum, if our System of Taxation was changed, I will leave the reader to judge how much easier we could afford to pay 2 shillings per gallon more for our Spirits and Wine, and still how much more able we should be to become not oidy purchasers of such articles, 42 TAXATION but of various other commodities, the Merchant imports also. In order to take such a step in National Prosperity, we must not only have our genius and energies unfettered, and our National Ex- penses reduced, but a great increase of Capital employed in our Trade, our Commerce, and our Agriculture; and those legislators who withhold such advantages from us, let their learning be ever so brilliant, will only prove children in conducting the destinies of this great commercial nation, and therefore their reign must be short, and the shorter the better for us all. I will conclude these observations with a word or two on those Causes which constitute our National Ad- versity, directly connected with the Mann-' Jacturing Interest, and indirectly connected with the Commercial, Shipping, and Landed Interest. Our Manufacturers of Glass, Paper, &c. are directly injured by a very heavy Duty on their commodities, which curtails their use, and NO BURTHEN. 43 thereby injures a very largje portion of our Industrial Community ; this evil, under the ISew System, would cease ; and not only would they derive much direct benefit, but all our other IManufactures would come into increased demand, in consequence of the improved in- come of the nation, arising, as I have shewn, chiefly out of the Land. Let us hope, those who will shortly have the opportunity of extinguishing all the causes of our National Adversity, by thus unchaining our energies and our genius, will also no longer impose upon us the unjust task of paying a debt in GJold, which was borrowed in Paper, but will confer upon us again the blessed five talents, with the means of using it, both se- curely and profitably. I will now proceed with the last head of my subject, and my only fear is the reader will think 1 am trifling with his patience and judgment, in undertaking to teach him the wonderful task of how 12 Millions can be spared, out of a System of Taxation which produces 34 IVlillions. Nevertheless, as I told him early in entering on this important sub- 44 TAXATION ject, that I should recommend the means employed should be full and ample, and even more than equal to produce such an extensive and universal degree of prosperity, as should prove of real and lasting utility. I will, with this]][short apology, proceed to notice the Items of Commutation. 1st ITEM. Increase on British Spirits, at Q,s. per gallon, 2 Millions per Annum. 2nd ITEM. On increased Consumption, l-Sixth — 1 Million. On these two Items, the only point to appre- hend is, they may exceed the amount of increase I have stated, notwithstanding the increased duty of 2s. per gallon : for, as there would be more employment arising from the increased demand of our untaxed produce, both for foreign and domestic use, there would of course be above one-sixth more British Spirits consumed, notwithstanding the increased NO BURTHEX. 45 duty of 2s. per gallon ; and more particularly so, I am sorry to observe, from Beer being- cheap, and becoming a daily beverage, the change would be generally called for, at the public house : thus I too easily account for increase on the first and second Items of Commutation. 3rd ITEM. Duty on all Foreign Wines and Spirits, at 2s. per gallon, — 4 Millions. 4th ITEM. Increase on Customs, — 3 Millions. The increased Wealth raised annually, with the increased Capital and Labour employed to produce it, would not only easily allow us to pay 2s. per gallon for our ^^ ines and Spirits, when exempt also from Taxes, but would allow many more the moderate use of those comforts, as the improved Profits of the nation would confer some benefit on every class of the com- munity, from the lord to the pauper, and 40 TAXATION better enable them to purchase those articles which, being the produce of other nations, are very properly subject to Custom's Duties ; thus would the advance on Items 3 and 4 be easily obtained, out of our increased National Wealth, and improved Income. 5th ITEM. Licences^ — 1 JUillion per Annum. This item would be produced from those Establishments which before, under the Excise, paid the 10 Millions of Excise Duties now repealed under this system ; each Establishment would pay one-tenth of its average Duty, say for three years past, and on any increase of works such an increase of Licence as was settled upon, after a survey of the premises was made. Those Establishments, therefore, that paid <^10,000 per annum, Malt or Paper Duty, would pay ,£1,000 License ; and the manufac- turer and the public would derive the benefit of the nine-tenths; and the increased demand, occasioned by the reduction in price and the improved state of our whole community, would NO BURTHEN. 47 cause more Capital and Labour to come into profitable demand. 6th ITEM. On Stamps, — 1 JlUlUon. Every Banker issuing One Pound Notes should pay 2d. per Annum for every One Pound Note he gave security for: and if any more was required, to make up the 1 Million, it might be put on all Commercial Stamps ; but the increase of Trade would cause so many more Stamps to come into demand, it would in all probability, not be found needful ; but, if it was, who would grudge a iew shillings per montli, when he was making as many pounds by the alteration in the System of Taxation. Law Stamps and Newspaper Stamps would of course remain untouched, as any advance on either of them would injure a profession or a trade. 7th ITEM. Ten Shillinrjs per quarter on Foreign Wheat ; with Postage, iSfC. — 1 Million. AH TAXATION When the Land was thus relieved from the payment of the Malt Duty, perhaps a fixed Duty on Foreign Corn might prove advan- tageous, particularly if it led to the bur- den of the Poor's Rate coming off Land, and eventually off all other property ; as it would prevent Bread getting too dear, should the alteration of the New System create a much greater demand, as well as defeat those speculations in Corn which have first caused the Public to pay a high price while averages were getting up, and afterwards inundated the Market with Foreign Wheat at nearly a nominal duty, thus injuring our own Growers for two or three years afterwards. The amount of Postage, &c. would advance with the increased Trade of the nation. I will now conclude these observations with a remark, that all persons paid by the nation ought to submit to such a moderate abatement of their salary, as should still leave them better off; and those belonging to the Excise, whose services were dispensed with, would soon find employment in tlie Customs, or in participating in the blessings the New System of Taxation NO BURTHEN. 49 would confer on our country, b}'^ opening wide tlie sources for the profitable employment, botli of Capital and Labour. Having given the best outline I am able, not being an author by profession, of the several advantages we should derive from the New System of Taxation, before concluding my subject, I consider it my duty to enter into such a detail of the \> orking of the said system, &c. as shall remove from the mind of the public every doubt of the difficulty we should find in bringing it into practical operation ; this, fortunately, admits of being accomplished with such a protecting annual balance as shall, without retarding the prosperity of any branch of the community, still render our National Income both ample and secure. In the event of any Government coming to the wise and needful determination of affording the nation such a measure of substantial relief as I have now alluded to, I should recommend that the repeal of the Duties and Taxes should take place in the following order, and at the several periods named, and for which apj)arent inconsistency or injustice, I doubt not, suf- D 50 TAXATION ficient and satisfactory reasons will hereafter appear : — ORDER OF REPEAL. All Excise Duties, except the Malt Duty, to cease! ,c.„pj after the 5th of April, J All the Assessed Taxes after the 10th of October 1835 All the Malt Duty after the 5th of January 1836 These make the total of Taxes or Duties repealed. The One Pound Notes to be issued after the 5th of April, 1835 The Tithe Question arranged the 5th of July 1835 Supposing, therefore, our new arrangements to be thus completed and announced, two most important particulars are presented for our consideration. 1st. The state of the country and the whole community, and how it would be acted upon, by the New System being thus proclaimed ; and 2nd. The position of the National Finances, for the first year and three quarters. In reference to the first particular, I should say the hopes of the Agriculturist would revive, and the power of his native energy and ability, NO BURTHEN. 51 his enterprise, and capital, ^vollld rapidly dis- play itself in the extended and improved culti- vation of the land to meet this increased untaxed demand for that blessing;, which the wisdom of Providence placed within the easy reach of man, to invigorate, comfort, and enable him to toil. The increased Capital thus gradually finding its way into Agriculture would tend to di- minish Pauperism, improve Trade, and the demand and prices of the produce of the land also. The duties taken off other Manufactures would create the same advance in the use of Capital and Labour, and also tend to the same good results on the Land and Trade. Our Merchant would thus begin to feel the improved demand for such necessaries of life^ as are the produce of other Nations, and have his energy and enterprise called into operation from the three following causes : — 1st. — A direct improved demand arising from more Capital coming into use, and many articles of life being less taxed. 52 TAXATION 2nd. — From a prospect of the future repeal of Assessed Taxes, and the Malt Duty, causing a still greater demand. 3rd. From the expectation of Commodities rising in price when the demand was thus increased* We are, in consequence of these inducements, led to suppose our Merchants would bring a vast deal of Capital into profitable use by greatly augmenting their importations, and here would our Shipping Interests also begin to feel the good effects of our New System, especially if aided by a revision of our Navigation Laws; and that item of our new Revenue, namely, in- crease of Customs, which I have only raised to one-fifth more than its present amount, would in all probability soon be one-third, as I have shown the reader, under our New System; we should then be living very lightly taxed on our Incomes instead of very grievously taxed on our Capitals : should the reader doubt this latter assertion, I refer him to the price of Wheat, which he will find is full ten shillings per quarter less than it costs on the average to produce it for, and which NO BURTHEN. 53 causes on our growth of 12 Million quarters, a loss of Capital of 6 Millions of money, a sum exceeding the Malt Tax by 1 Million ; and while most other Excise Duties fall equally heavy on the producers of the several commo- dities subject to the payment of those oppressive and unnecessary imposts. When the Nation was no longer proceeding under these and many other adverse circumstances, should our Merchants only import one-fifth more of the produce of other Nations, I should say they would be the least benefitted of any by our New System. The probability however is, they would not only import to a much greater extent than 1 have stated, but export the Manufactured productions of this Country in return ; and in thus assisting to keep our vast productive powers in full activity, they would advance Avith their own interests, that of our Shipping and many others also. I will now trouble my reader with my last statement relative to the position of our Na- tional Finances for the first year and three- quarters, stating amount of New Taxes and 54 TAXATION the charge upon them after reductions of collecting Old Revenue is struck off, and reductions on Salaries, agreeably to first states ment, which forms part of the New System ; when the practicability of which will, I hope, no longer remain doubtful. But to suffer the repeal of the Malt T^x to take place at an earlier period than January, 1836, would be departing entirely from the fundamental principle of the whole system, which is to provide its substitute by the produce of double its amount of wealth raised ; and as the date now named would be quite as early as we could fairly calculate upon the additional pro- duce coming forth, which was to give that life and prosperity to enable the Country to go on without the aid of the Malt Duty, repealing it sooner would be an unwise experi- ment, and might defeat the whole system by a precipitate departure from the principle it was formed upon. This, therefore, is the explana- tion alluded to, and will, I doubt not, prove satisfactory to every reflecting mind, particu- larly if interested in the final and safe abolition of the Malt Duty. Note. — In the second year, the advanced Duty on Foreign Wiaes and Spirits can only be calculated at 1^ Million, instead of 4 Millions, as stated in error ; the whole increased Duty on the Stock on hand being included in the same item mentioned above. But as all Licenses admit of some increase besides what is staled, and would become payable at the beginning of each year, the available surplus of 7 Millions may still be calculated upon, when Duty on Foreign Corn, &:c. is included ; and should this protecting balance be considered insufficient, let that half of the Assessed Taxes be retained which would press least on the employment of man, and by which means 2| Millions may be added to the useless balance ; and if this, again, is not enough, make new Licenses one-fifth instead of one-tenth, and then nearly 2 Millions more could be raised : but why cripple the nation thus till the necessity of so doing is proved, by the several new items falling short in their amount. NO BUHTIIEN. 65 From 5th April, 1835, to 6th January, 1836. Milliun!!. 1st. Three-quarters of a year's Revenue in Malt Duty I from the causes of more Labour, more Trade, and > 3|- more Capital being embarked J Arrears of Excise Duties left unpaid Of New Licenses 0^ Stamps (including One Pound Note) Of Increase on British Spirits 1^ Ditto on Foreign Wines and Spirits 3 Ditto on Customs 2^ Half year's Assessed Taxes 1^ Charge upon it for three-quarters of a year .... not quite 9 ~ Balance of the first three-quarters of a year in hand 5^ Second Year.^lSSQ. Arrears of Malt Duty 0^ Licenses 1 Stamps 1 On British Spirits 3 On Foreign Wines and Spirits 4 On Customs 3 18 Total Annual Charge on the above 11 * Second Year's Balance 7 • Without allowing for tlie increase on Postage, &c., and the fixed Duty of lOs. per Quarter on Foreign Wheat, making 1 Million more in all probability, during the above term. 56 TAXATION Thus I conclude 1836 with a liberal balance in hand, and the Country in that state of progressive prosperity which must make us the greatest Nation ever known in the history of the World, as our resources thus developed I hope will prove. Having endeavoured to explain how, under the New System, one part of it would keep pace with the other, so I will take notice of one circumstance which has lately prevailed, — viz. Crops of Wheat have been very abundant, but the consumption of the article has been greatly diminished by the lowness of Wages and the small Profits in all Trade, Agriculture, &c. ; and by the multitude of Poor who have been compelled to make the scanty Parish Allowance hold out, to keep starvation in check ; the quantity of Wheat consumed in consequence is greatly curtailed, as pies, pud- dings, and many other sources of consumption, first give place to the urgent necessity of providing the bare necessaries of life, in the cheapest and plainest manner. I have been informed by one of our largest Millers in England, after the Panic of 1825, NO BUIITHEN. 57 the consumption of Flour rapidly declined all at once : does this prove prosperity occasions demand, or not ? But we all know well, that if the means to live well are inadequate, those who are so situated must live sparingly, and consume less in consequence. The difference in the Profits of the Nation, under the New System, would be so diffused, that the universal prosperity of all grades of society, from the highest to the lowest, could not fail in producing that increased demand and consumption for the produce of the land, as should not only enable us to make use of our increased growth, but, in all probability, make us larger Importers of Foreign Wheat also, and on which commodity I should re- commend a fixed duty of 10s. per Quarter being placed when the New System Avas esta- blished, and for the three following reasons : — 1st. We should augment our Revenue very much in time of scarcity by so doing, which would enable us to pay the additional Tithe should the average price of (irain get up owing to that scarcity. 2nd. We should afford our own Growers a 58 TAXATION fair and regular protection after thej were relieved of the ill-effects of the Malt Duty. 3rd. We should protect our large population from paying too high a price for Bread in times of scarcity, by a fixed Duty of 10s. per quarter instead of holding out a bonus to withhold Corn till the price becomes so high that it may be released from Bond, Duty-free, and, as I before noticed, greatly to the injury of the British Farmer, whom we are bound to protect as well as our Population, if we intend to improve the condition of the Country, Could the urgent necessity of adhering to a wrong System of Taxation and Currency alone have enabled us to maintain our National Credit, the devoted honour and honesty of England would never reject the task, although performed at the sacrifice of half her Capital ; but when it is clearly shewn, under the New System, that our burdens would not only be removed, but a surplus of 7 Millions would be left to insure the fulfilment of all just claims upon us. Surely justice and reason will prove too powerful for inexperience and NO BURTHEN. 59 ignorance, the united parents of our National Distress and Adversity, any longer inflicting upon us, such uncalled for, such unmerited punishment, as that of chaining down our energies, and in addition to this, compelling us to pay in gold and out of our Capitals, the interest of a debt which we were simple enough to fancy we should be allowed to pay out of our incomes and with those true emblems of National Credit, whose assistance alone enabled us to contract the Debt; how unjust, how unwise, therefore, to remove that assistance which alone could have enabled us to repay that Debt with interest. It was most wisely ordered that seven years of youth, the most apt period for learning, should he devoted to the acquirement of that degree of Trading knowledge which should enable man to advance his own fortunes ; what ouglit we therefore to demand of those men who are supposed to advance the great com- bined interests, and with them the fortunes of the Nation. Should they not be able to proudly boast of having served many appren- ticeshijjs, and produce such acts of wisdom for their indentures, as should ensure the 60 TAXATION advancement of our Landed and our Shipping Interests, our Trades, our Manufactures, and the progressive improvement and comfort of all grades of society, from the highest to the lowest. When they show such proofs of their ability, then may our benevolent Monarch and all his People rejoice and be exceeding glad indeed. Then may we say our treasure, our blood, our warlike energy and ability, were not lavished away in vain, because we had successfully cultivated the science of Peace, and tasted at last of its pure and civilized blessings, in not only drawing closer the social tie amongst ourselves, but between that of every Nation in the world connected with us in Commercial intercouse. The task of thus renovating our Country has now fallen into the hands of those who mainly contributed to the advancement of our national glory, and a pity it will be, if they suffer the present opportunity to be lost, by adhering to a system of Taxation and Currency which have been tried and found not to answer. Had the National Debt been contracted with- out the aid of a Paper Currency, it might be NO BURTHEN. 61 fairlv urged, it can be paid back again with interest, without that aid ; but every individual must remember, it was tliat assistance alone enabled us to contract our debt. When we consider, thanks to our usury laws, tliat the 3 per Cents we borrowed at 60 and under, we must pay the Public Creditor £lOO for, w hen we look at this increased obligation, it appears to me, we are persevering in a moral impossibility, unless aided by every advantage now pointed out, and the well-secured One Pound Note also. It would prove extremely disagreeable to the City of London, should an Act of Parliament ever be passed, for setting fire to the Thames, because it had flooded some Storehouses which were injudiciously placed too near its banks, and damaged goods to a large amount ; when the wiser measure of raising its banks would have had the effect of preventing a recurrence of so serious an evil. The English Nation, in some degree, re- sembles a very large but private Trading Company, who may have some borrowed Capital employed, and other high standing 62 TAXATION expenses besides. Let me ask the man of business, how would this concern move on if the Head of the Firm left them, by Act of Parliament, and withdrew his ,£50,000 of Capital? From my experience in Trade I should state, the rest of the partners would find after paying up their standing expenses and the interest on the borrowed Capital, that, for want of an adequate return, loss would take place. They would then be compelled to reduce their private expenses, and while some of the Firm would gladly take out what Capital they still had remaining, if they could, others would keep on in the hopes of seeing good old times returned again, by Act of Parliament, and which Act ought not only to suffer the Capitalist to join them again, but reduce as well several of their standing expenses, by way of a reward, for the injury they had so long sustained and so patiently endured. Under such happy circumstances would this Nation be placed, should so divine a law give us the use of the Five Talents and such an alteration in our System of Taxation, as should NO BURTHEN. 63 enable us to trade with tliem and make them Ten. Being a well-wisher to the present Govern- ment, I will conclude by recording my opinion, that any Government which causes one part of tlie nation to enrich tlieniselves at the cost of a much more numerous portion of the community, endangers the safety of the state it governs, and cannot last six months when that fact becomes generally understood. Trusting the reader may find I have spoken truly from the outset of my subject, not except- ing my inaccuracies, I will now take leave both of him and Taxation, for the present; and trust a more master-hand will bring to perfec- tion, and speedily into operation, that System which will cause us not only to read, but feel, Taxation no longer a Burthen. FINIS. J. May, Printer, 10, Camiun Sired, Devci. : m%