UNEQUAL TAXATION,
THE CHIEF CAUSE OF THE MISERY
now SUFFERED BY THE
INDUSTRIOUS
AND
MIDDLE CLASSES
OF SOCIETY;
AND ITS REMEDY,
A gra»uati:b tax
UPON
PROPERTY.
Vnto whomsoever much is given, of him shall be mueb
required."—Luke xii. 48.
^ttonn Cnitfott.
BY JAMES RICHARDSON,
Lonaoti:
PRINTED FOR THE AUTHOR,
SOLD BY G. HEBERT, 88, CHEAPSIDE,
And ail'eiher Bttoktellert.
1832
TO THE
iBdnstrious middle Clai»9e«.
1 HATE patiently read, and attentively considered the va¬
rious addresses put forth by different candidates seeking te
be returned members to the ñrst 'reformed parliament. I
«wn it required all my patience to read some of them, be¬
cause of their efirontery, iulsomeness, and ignorance i whilst
atl have either mistaken or manifestly withheld from
the electors the real cause of the wretchedness and misery
of the industrious classes of the community.
It is now generally admitted, that distress prevails
amongst all classes, save the rich, and they are benefited
by the general calamity.
The labourer, artizan or mechanic, complain not merely
of a want of labor, but of a want of price for labour ; the
tradesman of a want of employment, and also of profit ; the
shopkeeper, agent, factor, or warehouseman, of a declining
business and low profits ; the manufacturer and merchant of
profits inadequate to the skill and capital employed ;
and, the farmer and ship-owner are in the same predica¬
ment.—Now complaints so general must have correspond¬
ing causes, to produce so universal an effect. Various are
the opinions of men, what the causes aro most attributeit to
excessive taxation ; others to the contraction of the cur¬
rency ; some to the productiveness of machinery ; others to
the reciprocity system of trade. Tythes and monopolies
are decried and thought to operate to produce the distressing
evil, which all save the rich so deeply feel. Far, very far,
am I fi:om saying that most, if not all, have not contributed
to produce this misery. They are abstractedly evils in
themselves, and press upon the industry of the country, and
ought to be removed. But it is not excessive taxation and
the other evils here enumerated added to it, which are the
primary causes of the present and long felt distress. The
4
cliíef and primary canse is unequal taxation ; or^ fo render
it more clear—taxation is laid upon the industry of the coun¬
try, instead of the property of the country, i. e. the
consumer pays for every thing;—and who are the chief eon-
suiners, but the industrious classes of society ? This will
appear more palpable by ascertaining what taxes are-
charged upon the necessaries of life, such as tea, sugar,
bread, beer, &c. &c. ; and it should be recollected that if
corn is taxed, every other description of food produced in
the United Kingdom is enhanced or made dearer in value,
viz ; meat, poultry, fish, potatoes, vegetables, cheese, butter,
milk, &c. and it will be found, a poor industrious man,
earning £40 per annum, or 15s. 6d. per week, pays out of
it in procuring the necessaries of life, £25, or about 9s. 6d.
a week, in direct and indirect taxation. With such a burden
upon the industry of the country, how is it possible for it
to thrive or extricate itself out of its difficulties ;—the won¬
der is how it has home it so long. It will not be difficult
to point out and prove the fállacy of those who press for a
reduction of taxation as the only remedy, inasmuch as a
reduction of taxation would operate to relieve the upper
and middle classes, but not the poor ; because the price
of labor, not the intcroet, rent, or profit of the dealer, WOuld
fall in proportion to the reduction ;—and so it may be said
of an adjustment of the currency, or an appropriation of church
property to relieve the national debt ; a part of the rich and
upper classes would'be further enriched by such measures,
and all the middle classes benefited—not so (he industrious
poor, their wages would fall in proportion, unless the
system- is entirely changed, and a graduated" tax upon
property substituted ; because a mere reduction leaves
the inequality untouched, and cannot be carried to an extent
sufficiently large, either to influence the consumption of ar-
tjcles at home, or to lower the price so much as to increase
5
the quantity to be exported, as will be afterwards explained.
The relief therefore to be sought is in equalizing taxation, i. e.
in throwing off from the shoulders of the poor, the weight
of taxation on to the shoulders of the rich, who ought to
bear it. This would, with other regulating and controlling
measures, secure us permanent relief—promote commerce
—revive trade—increase profits—and remunerate the labor
of the industrious poor. I do not say equal taxation alone
would give efficient relief, but I do say, it is the chief ingre¬
dient in any new system you may introduce. Your loan and
monetary system must be directed into its proper channelj
and the productiveness of machinery wants controlling and
regulating. Let the government which is the head, regulate
and administer, with justice and impartiality, to the other
members of the body, the three great interests of the
country, capital, labor and taxation, and this country would
rise infinitely higher in the scale of nations than it ever has
done. When man first associated together, he parted with
certain natural rights of his own, for certain general laws
for the good of all. We must again return to first principles :
—no taxation can be Justified but to preserve our general
rights entire, and our personal and general property from
loss ; or to protect our persons from injury. To tax, there¬
fore the industry more than the property of individuals,
is contrary to sound legislation ; and militates alike
against equity, and the prosperity of the country.—Î will
not go into the question whether the property of the country
can pay the taxes, because I take it for granted, if the labor
of the country hitherto has paid them, it would affect its
property very little to do so now. Surely no reasonable man
will attempt to dispute a proposition of this kind. Were the
middle classes of society to continue to pay the same amount
they now do ; the poor freed from taxation altogether, and
the portion which they bear laid upon the rich and wealthy.
on a graduated scale, according to tfeeir property, instant re"
lief would be given—trade would revive, and employment
would be found for all. Would there be any impropriety
or injustice in this? Who would say it coiild not be
done ? and who will be so hard-hearted and cruel as to
say it ought not ? more especially as half the amount of (his
tax need but continue for one year. Nor do Ilaymâch streœ
upon the opinion, that the supposed diminislied resources
of the rich,, for they would not be diminished, must compel
them to spend less upon the industry of the poor ; for
though I- know that few in number, multiplied by great ex¬
penditure, will equal great numbers multiplied by small
expenditure, few will be so bold as to say that the poor
freed from taxation, would not increase their consumption
of the necessaries, comforts, and conveniences of life, in a
far greater proportion than the rich and wealthy would
diminish theirs. I believe the latter would continue to expend
as much as ever, and many of them much more, because
the produce of industry would be sold at half the price it
now is, and money increased to double its present value.
Let us now see what the effects would be of substituting
a graduated property tax for our present system of taxation :
It would reduce the value of all articles of produce or con¬
sumption one half. It would double the value of money, or
raise it in proportion to the reduction of taxation ^ or, in
other words, (id. then would be equal to Is. now. It would
enable government to reduce the interest of the national
debt to half its present amount, as also in like proportion,,
all salaries, pensioners, paupers, &c. &c. so that half the
amount of taxation need only be levied in future,, indeed not
near so much—as 10 millions- per annum might be saved
in collecting a property-tax in lieu of the present system of
excise,-8cc. Indeed, so unequal, unjust, and oppressive is the
present tystem, that a poll-tax of forty shillings per head
7
would be more equitable, because it could be collected at so
little expense ; and the injustice and inequality of a poll-tax
I need not point out. Ricardo has said " the consumer must
pay all taxes," which is true of our present system, but
not true of a property-tax. By substituting a property-tax for
our present system, all taxed articles, and what is not taxed
would fall in price proportionably to the tax taken off; and
which, upon inquiry, will be found upon' an average to b<;
100 per cent., or what will be better understood, by one half,
— for example, say sugar, which now sells at sixpence per
pound, might then be purchased at threepence, and allow a
far greater profit to the grocer than he now gets, and so of
every other article upon an average ;—so that all (he luxuries,
comforts, conveniences and necessaries of life could be pro¬
cured at half less than they now cost. The price of provi¬
sions being reduced, also the price of the raw material ; the
price of labour would tall as a necessary consequence, and
it follows, as equally true, that the value of money would
advance, in proportion to the fall of produce ; for if six¬
pence then would purchase as much as one shilling now, a
man earning in wages, or receiving from the funds, kc.
kc. one hundred pounds a year now, would be worth asnmch
if he t/ien received £50per annum, ( "pon the same principle
the interest of the national debt might be reduced one half
or equal to cancelling 400 millions of the present debt,
I know it will be contended that the industrloue man would
not be benefited by an alteration of taxation, inasmuch as
labour would fall, in a ratio with other reductions, as above
stated ;— granted, but would employment be as scarce as it
now is.' and would not a man now prefer twenty shillings per
week for a constancy, rather than,twenty-five shillings occa¬
sionally ?—but 1 contend, reduction would produce greater
consumption, and that would demand an increase of labour,
which would prevent it fallingin proportion to the reduction.
g
oí'taxation. In consequence of the reduction of taxation, iwi'd
the increased value of money, all ministers of state, judges,
naval and military officers, servants, petisioners, paupers, &c.
kc. would he entitled only to half the amount of salaries
they now receive; so that the year subsequent to a property-
fax being fairly in operation, we should only have to impose
a tax of one half the amount we now do—or of 24 millions
instead of 48 ; and, if this is nut an advantage, the sun
does not shine I It would revive trade and commerce, and
aid in the further reduction aird extinction of the na¬
tional debt, by enabling men to carry on business with le«
«apital, and forcing other countries to talte our manufacture
or produce. Men in business would be able to carry on
their concerns with half the capital they now employ, whicii
would throw into the money market an immense sum; that
would raise the jtrice of stocks, and give additional facilitie.s
Jo governineiit in further reducing the national debt. There is
a notion abroad that a property-tax would send capital out
of the kingdom ; But where conld the capitalist go to get
such security as here.'' and wiiere could capital be so well em¬
ployed, if an equitable system of taxation was established ?
Other countries tken would be unable to continue to gh e a
greater interest than we do, as we should be less taxed in
proportion to our wealth than any nation upon earth ; and we
slionld be able to live clieapefr in this country than in any
other country in the world ; we might not be able to buy
kvorv distinct thing cheaper, but we should be able to- bu}
things upon an average cheaper than in any other country,
because as we are the largest purchasers of every commercial
article in the world, so we fix the market price of every
article,—money, interest, and produce ; and as the
head is aifected, so must be the members.— This cheapness
would also correct another great evil, it would bring home
all absentees—those men, who by themselves or their friends
9
in parliament have raised the value of their property in some
instances, two, four, up to twenty-fold compared to what it was
fifty years ago ; and to fill up the measure of their guilt, afier
having taxed the industry of others, instead of their own pro¬
perty, whereby their property was so enormously increased,
retire to a foreign land to enjoy cheaper the spoils of their
oppressive tyranny. The conduct of such men appears to me
to have arrived at the height of human guilt of man to man.
They did not basely betray and sell their country at once,
and leave it to resuscitate ; but they have imposed, and they
wish to continue a protraction of human misery unparalleled
in history.
The reciprocity system of trade, as intended by Mr. Hus-
kisson, has in a great measure failed, but a property-tax.
would enforce it ; for those nations which would not deal
with us honourably, must submit to receive our goods
through smugglers, as we then should be able to make goods
so cheap, that no restrictions could prevent their entrance
abroad. If it is objected that we now export in money vabte
more than we import, reduce the value by lowering taxation,
and encourage the consumption of foreign produce ; and remu¬
nerate labour at a low price, and we place ourselves in such
a position as must force a market,, and yet be honourable
in all things. The industrious man would be satisfied with
low wages and full employment, rather than high wages, little
work and no comfort, provided they remunerate him. It
is also very evident that if we cannot force a trade, with
cheap provisions, cheap raw materials, and low priced la¬
bour, we cannot do it with the contrary ; it is therefore the
interest of the industrious man, and it is to him I appeal, to
have low wages, cheap bread, and sufficient work. In seek¬
ing to relieve the whole, a part would be injured, with¬
out great care. All leasehold farms, houses, contracts, or
money engagements _/or time, ought to be regulated accord-
10
mg to the new order of things ; because these engagement«
to pay for time, were entered into on the principle of high
prices being maintained throughout the term. To enforce,
therefore, the payments upon low priceswould manifestly be
unjust, and onght to be provided for. Had this principle
been attended to when the Bank returned to ca^ payment^
and the currency was contracted, the overwhelming calami-
tiea which befel thousands would have been avoided. To
remedy this, introduce a clause in the bill, confirming
the time, but altering the price, within twelve months,
to be settled by arbitration. 1 am aware of the difli-
culties to be contended with in enforcing a property-
tax. Party, wealth, power, influence, prejudice, and igno¬
rance, would, separately and unitedly, urge it as unprece¬
dented, impracticable, and inquiatorial. If what has been
done has not been right, we should not care for the
"precedent. I am not pleading for disclosure, nor am I
advancing what is impracticable, however unpleasant it may
appear to have our circumstances enquired into, I believe it
would be for the advantage of the community were our
property known, (witness evils resulting from secrecy in our
benking system.) Persons who have some sinister or in¬
terested motive, who wish the world to believe they are
richer men than they are, in order to allure and deceive,
may plead this as an excuse, which is one reason with me
why I would enforce it. It is not unlike that deceptive
delusion, which proceeds upon the principle, that English¬
men will not pay a direct, but care not to pay an indirect
tax, or the tally system, which demands six shillings and
sixpence for three weeks credit, instead of five shillings
ready money. All sensible men must say this is false ; and
its only impracticability consists in persuading our law
makers to enforce it, and this will at once be yielded if the
people he determined and insist upon equal taxation.
11
The present system of taxation, disunites and separates,
and puts in opposition, what ought ever to be united. Two
out of the three great interests of the country are directly
exposed to each other, while the third is benefited by their
opposition. The landowner wants high rents—the farmer high
piices of produce—the manufacturer and merchant, or the
industry of the country, require cheap bread and cheap
produce. Dp| we live within ourselves, independent of
foreign trade, and had nothing to export, consuming all
we produced, high prices might not injure ;—but as we
live by commerce, they are every way ruinous. Pauper¬
ism must increase, and that will ultimately affect credit,
which will produce a convulsion destructive of all social
order. An explosion must long since have taken place,
because of the diminished resources of the poor, had
not the annuitant, (a part of the monied interest,) in¬
creased his comforts at their expense. The monied interest
takes advantage of this state of things, and profits at
the expense of both the others ; how long the landowner
uuy refuse to see his error I cannot tell, but if he delays
much longer, his ruin is certain. The men of money, in pur¬
chasing goods, or making loans take advantage of the pre¬
sent system of taxation, and make money by the distresses
of the public ; for men in embarrassed circumstances dicp^ase
of their property to the rich, under value, whereby their
wealth is increctsed, and the others are ruined. This syvtem
also has thrown money into so few hands, that one person
does as much business in one year now, as one hundred
did formerly. All loans contracted for have been advan¬
tageous to the rich, by increasing their capital when it was
advantageous to sell, or of receiving a larger interest by
holding. As the enormous amount of fourteen millions
interest received by 161 stockholders proves. Thus pro¬
perty must have got into very few hands ; it therefore
12
1»ecotnes absolutely necessary (could the country go on in
Its present state, whieh I disbelieve) to protect the other in¬
terests of the people, by imposing a 'graduated tax upon
property, in order to disperse and diffuse abroad amongst
the people, what is collected in heaps and lies either
useless, or is used to injure the community ; and upon the
just principle that " where much is given much is required."
Since I have given my attention to this subject,' I have
boon grieved at the cant and hypocrisy of the wealthy and
influential, professing to relieve the distresses of the poor,
by doling out to them a small pittance of their wealth ; and
at the deception practised upon us by the legislature, who
have it in their power so easily and so effectually to relieve
us, and yet refuse to do it. Arouse, Englishmen" ! and de¬
mand of a reformed Parliament, equal taxation ! that in the
strictest bond of union, of feeling, and inseparable interest,
we may shew such a Iront of boldness in justice, as shall
strike terror into our enemies, and demand respect and ad¬
miration from all the wise and good ; for were we equally
taxed, we should have less taxes to pay according to bur
wealth, ■ and enjoy greater privileges than any nation upon
earth.
In publishing this little tract, I shall feel gratified if <
it lead the industrious and middle classes of society' to a
right understanding of the cause of their own misery and if it
point out unto them how they may get relief. The last'can
only be done by the no/ionri-sing'asoneman, and demanding
it of government ! Meet, therefore, in every division, district,
parish, ward and county, and petition parliament until'youx
grievances are redressed ! !
THE END.
336.42
R5 2 3U