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 feels, and who knows also, to a farthing, the sum which
he pays. The national amount of the whole of the poor-rates is not
positively known, but can be procured. Sir John Sinclair, in his History
of the Revenue has stated it at L2,100,587. A considerable part of
which is expended in litigations, in which the poor, instead of being
relieved, are tormented. The expense, however, is the same to the parish
from whatever cause it arises.

In Birmingham, the amount of poor-rates is fourteen thousand pounds
a year. This, though a large sum, is moderate, compared with the
population. Birmingham is said to contain seventy thousand souls, and on
a proportion of seventy thousand to fourteen thousand pounds poor-rates,
the national amount of poor-rates, taking the population of England as
seven millions, would be but one million four hundred thousand pounds.
It is, therefore, most probable, that the population of Birmingham
is over-rated. Fourteen thousand pounds is the proportion upon fifty
thousand souls, taking two millions of poor-rates, as the national
amount.

Be it, however, what it may, it is no other than the consequence of
excessive burthen of taxes, for, at the time when the taxes were very
low, the poor were able to maintain themselves; and there were no
poor-rates.*[34] In the present state of things a labouring man, with a
wife or two or three children, does not pay less than between seven and
eight pounds a year in taxes. He is not sensible of this, because i