tax upon persons asking for employment, or offering to sell their productions; as it now does indirectly by its advertisement duties.

Were taxation direct, people would also be more watchful of the extravagant expenditure of their rulers; and would urge on them, to devise some means for reducing our national debt, instead of foolishly permitting its increase for the maintenance of foreign despotism as they have so often done.

In individualizing subjects proper for direct taxation, that of the land of the country would seem to stand preeminent. As in the first place the absolute right to the land of the country belongs to the people; and was originally granted to the holders of land on the condition that they should meet most of the exigencies of the state.

And although they have by many devices, shifted this burthen from their own shoulders on to those of the people, they have not thereby established their right to perpetuate a manifest injustice. The land therefore, for these reasons should be more heavily taxed than any other property. And as its value is constantly increasing in proportion as the nation increases in wealth and population, this extra value should be altogether absorbed by taxation, instead of adding to the wealth of landowners, who do nothing whatever to increase such value.*

Direct taxes imposed on objects of mere ostentation and luxury would seem to come next in order; such as those on armorial bearings, male servants, riding and carriage horses, dogs, carriages, &c. To which might be added houses beyond a certain value; when they rather indicate opulence then convenience.

*See J. S. Mill's Political Economy on this subject.

Another proper subject for direct taxation, is that imposed on the property of deceased persons; such as the probate and legacy duties. And inasmuch as the inheritors of property cannot claim it by virtue of any industry, skill, or merit of their own, beyond the mere desire of the testator, these taxes might very justly be graduated from the lowest to the highest amount; and not as at present to fall heaviest on the inheritors of small possessions. And in the event also of persons dying intestate, if they have no immediate relatives, their property should altogether become the property of the state.

Next in order should come a tax on incomes, from whatever source derived; excepting that a limited amount should be left untaxed, so as to prevent persons of small incomes from being deprived of any amount of the common necessaries of life. Estimating the sum of fifty pounds per annum for this purpose, and taxing all above that at an equal per centage, the tax would be taken from what otherwise might be spent in luxuries, rather than in necessaries. In the levying of this tax, however, a difference should be made between life incomes and fluctuating incomes; as also between those derived from rent and interest, and those derived from salaries and business, otherwise it could not be said to be justly levied.

CUSTOM DUTIES operate prejudicially in many ways. In the first place they tend to check home production; and that to the extent which they prevent foreign commodities from being imported. The foreign goods cannot, to any extent, be brought into the country without home manufactures going out in exchange for them. And if (by taxation or otherwise) we prevent the one from coming in, we prevent the other from going out, and consequently from heing produced. And whether we give gold, or manufac

tured goods, for the imported commodities it operates precisely the same; for we must first export our goods before we can obtain the gold to give.

Custom duties also prevent people from purchasing the commodities they want at the cheapest rate, often forcing them to give a higher price for an inferior commodity produced at home, than they would for a superior one from abroad. This not only prevents the foreigner from becoming their customer; but by spending their own incomes in dear articles, instead of cheap ones, they are less able to save capital for the employment and remuneration of the labourer.

These duties also serve to encourage smuggling, and all the demoralizing influences, the contentions, vices and crimes consequent thereon. And with the view of preventing smuggling, leads to a large annual expenditure for revenue officers and preventive establishments.

EXCISE DUTIES are equally objectionable; tending as they do to interfere with production in various ways. The manufacture having to be made and conducted according to the prescribed rules of the Excise, renders improvement difficult, and makes the commodity so much the dearer to the consumer. These duties also lead to all kinds of adulteration in the manufacture of exciseable drinks, create large monopolies therein, and lead to illicit distillation and smuggling; thus tending to injure the health, and demoralize the habits of the people.

But of all the means adopted for raising money for the support of government, that of throwing the burdens of the present upon future generations is the most objectionable. For the first investment of the borrowed capital, being mostly expended in the munitions of war, may be said to be so much capital wasted, instead of being applied reproductively for the benefit of the country. In the next

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place, the large amount annually taken for its interest, out of rent, profit and wages, prevents the increase of capital that would otherwise take place, and consequently the benefits that would flow from it. It forms also a national burthen, rendering it more difficult to compete with less burthened countries; and has been mainly instrumental in calling forth that gambling spirit, that has been the ruin of thousands.

DUTIES TO THE GREAT BROTHERHOOD
OF MAN.

RESPECTING OUR INTERCOURSE WITH FOREIGNERS, ETC.

THE principles of morality are general and universal, embracing the well-being of the great brotherhood of man; be they savage or civilized, bond or free; whatever be their country, colour, creed, or opinions.

If they be savages, miserably wretched in the midst of undeveloped means of happiness, their sunken condition should remind us of what our progenitors were; and should lead us to deal kindly and justly with them, and to use all rightful means for gradually elevating them in the scale of humanity.

The country they are found in is their own, by the same moral right that our country is ours; nor can it be justly taken from them except on their own terms. The first discoverers of a savage country may certainly have the first claim to treat with the inhabitants; but to take formal possession of it in the name of some foreign prince, and to dispossess them and destroy them as so many wild animals, is to be destitute of every moral principle-is to unite the disposition of tyrants with the nature of savages.

Experience has shown also, that countries, inhabited by the most brutal and ferocious of our race, may be colonized and improved, and the natives rendered tractable and useful by just and kind treatment. Nay, that even the lowest in the scale of humanity may be redeemed from barbarism, as has been recently proved by the necessity that has called