n very near
in consanguinity.

The following table of progressive taxation is constructed on the above
principles, and as a substitute for the commutation tax. It will reach
the point of prohibition by a regular operation, and thereby supersede
the aristocratical law of primogeniture.

TABLE I
A tax on all estates of the clear yearly value of L50,
after deducting the land tax, and up

To L500 0s 3d per pound
From L500 to L1,000 0 6
On the second thousand 0 9
On the third " 1 0
On the fourth " 1 6
On the fifth " 2 0
On the sixth " 3 0
On the seventh " 4 0
On the eighth " 5 0
On the ninth " 6s 0d per pound
On the tenth " 7 0
On the eleventh " 8 0
On the twelfth " 9 0
On the thirteenth " 10 0
On the fourteenth " 11 0
On the fifteenth " 12 0
On the sixteenth " 13 0
On the seventeenth " 14 0
On the eighteenth " 15 0
On the nineteenth " 16 0
On the twentieth " 17 0
On the twenty-first " 18 0
On the twenty-second " 19 0
On the twenty-third " 20 0

The foregoing table shows the progression per pound on every progressive
thousand. The following table shows the amount of the tax on every
thousand separately, and in the last column the total amount of all the
separate sums collected.

TABLE II
An estate of:
L 50 per annum at 3d per pound pays L0 12 6
100 " " " " 1 5 0
200 " " " " 2 10 0
300 " " " " 3 15 0
400 " " " " 5 0 0
500 " " " " 7 5 0

After L500, the tax of 6d. per pound takes place on the second L500;
consequently an estate of L1,000 per annum pays L2l, 15s., and so on.