six pounds per annum to the former class, and
ten pounds per annum to the latter. The expence of which will be,

Seventy thousand persons at 6L. per annum..... 420,000L.
Seventy thousand persons at 10L. per annum.... 700,000
-----------
1,120,000L.

There will then remain of the four millions, 2,880,000L. I have stated
two different methods of appropriating this money. The one is to pay it
in proportion to the number of children in each family, at the rate of
three or four pounds per annum for each child; the other is to apportion
it according to the expence of living in different counties; but in
either of these cases it would, together with the allowance to be
made to the aged, completely take off taxes from one third of all the
families in England, besides relieving all the other families from the
burthen of poor-rates.

The whole number of families in England, allotting five souls to each
family, is one million four hundred thousand, of which I take one third,
_viz_. 466,666 to be poor families who now pay four millions of taxes,
and that the poorest pays at least four guineas a year; and that the
other thirteen millions are paid by the other two-thirds. The plan,
therefore, as stated in the work, is, first, to remit or repay, as is
already stated, this sum of four millions to the poor, because it is
impossible to separate them from the others in the present mode of
collecting taxes on articles of consumption; and, secondly, to abolish
the poor-rates, the house and window-light tax, and to change the
commutation tax into a progressive tax on large estates, the particulars
of all which are set forth in the work, to which I desire Mr. Adam to
refer for particulars. I shall here content myself with saying, that to
a town of the population of Manchester, it will make a difference in its
favour, compared with the present state of things, of upwards of fifty
thousand pounds annually, and so in proportion to all other places
throughout the nation. This certainly is of more consequence than that
the same sums should be collected to be afterwards spent by riotous
and profligate courtiers, and in nightly revels at the Star and Garter
tavern, Pall Mall.

I will conclude this part of my letter with an extract from the Second
Part of the _Rights of Man_, which Mr. Dundas (a man rolling in luxury
at the expence of the nation) ha