L497,500

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

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

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

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

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

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

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

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

In the first place, then, the poor-rates are a direct tax which every
house-keeper f