d of
life annuities, except the increased pay of twenty-nine thousand
pounds. As it falls in, part of the taxes may be taken off; and as, for
instance, when thirty thousand pounds fall in, the duty on hops may be
wholly taken off; and as other parts fall in, the duties on candles and
soap may be lessened, till at last they will totally cease. There now
remains at least one million and a half of surplus taxes.

The tax on houses and windows is one of those direct taxes, which, like
the poor-rates, is not confounded with trade; and, when taken off, the
relief will be instantly felt. This tax falls heavy on the middle class
of people. The amount of this tax, by the returns of 1788, was:

Houses and windows: L s. d.
By the act of 1766 385,459 11 7
By the act be 1779 130,739 14 5 1/2
----------------------
Total 516,199 6 0 1/2

If this tax be struck off, there will then remain about one million of
surplus taxes; and as it is always proper to keep a sum in reserve, for
incidental matters, it may be best not to extend reductions further in
the first instance, but to consider what may be accomplished by other
modes of reform.

Among the taxes most heavily felt is the commutation tax. I shall
therefore offer a plan for its abolition, by substituting another in its
place, which will effect three objects at once: 1, that of removing
the burthen to where it can best be borne; 2, restoring justice among
families by a distribution of property; 3, extirpating the overgrown
influence arising from the unnatural law of primogeniture, which is
one of the principal sources of corruption at elections. The amount of
commutation tax by the returns of 1788, was L771,657.

When taxes are proposed, the country is amused by the plausible language
of taxing luxuries. One thing is called a luxury at one time, and
something else at another; but the real luxury does not consist in the
article, but in the means of procuring it, and this is always kept out
of sight.

I know not why any plant or herb of the field should be a greater luxury
in one country than another; but an overgrown estate in either is a
luxury at all times, and, as such, is the proper object of taxation. It
is, therefore, right to take those kind tax-making gentlemen up on their
own word, and argue on