enclosed, they are liable to) the Payment of the LAND TAX. It would be a Boon to the Proprietors, and the Views of Government would be promoted, by waving a Right, when the Object is of such evident Advantage, to the Welfare of the COMMUNITY.

Many Plans have been agitated, for the proposed Augmentation, and Equalization, of the LAND TAX, rendering it a Subject of much Interest to the Public, it may not be unacceptable to the Reader, to be informed, that the Cause of its disproportionate Operation, proceeds from its having been originally, a kind of voluntary Contribution, levied for the Service of the STATE, in the Reign of KING WILLIAM. The Sum agreed to be raised by it, (viz. 2,000,000l.) was divided into Five hundred and thirteen parts, being the Number of the MEMBERS for ENGLAND and WALES, and it was left to the Option of the several COUNTIES, to pay as many of those Parts as they thought proper, or could afford; the Consequence was, that some of them, celebrated for their LOYALTY, took upon them the Payment of immense Sums, while others, although equally capable of bearing the Burden, contributed very sparingly

indeed. For Instance, Middlesex agreed to pay Eighty Parts, Essex and York twentyfour, each, and Norfolk and Kent Twenty-two, each; whereas Westmoreland and Cumberland would subscribe, only ONE, each, Rutland, two, and Durham, three. In this Manner it has ever since been voted from Year to Year, down to the present Time.

How Unequally this Tax falls, will appear by the following Statements, which are believed to be correct:

The LAND TAX being nominally 4s. in the Pound, London, Westminster, and Middlesex, do not pay Ss.

No County in ENGLAND pays more than 2s. except Surry, Sussex, Hertford, Bucks, Berks, Oxford, and Warwick Shires. They pay somewhat above 2s.

Kent, Norfolk, Suffolk, and Hampshire, and the inland Counties, pay from 20d. to 22d.

The great Counties of York, Devon, and Somerset, pay 1s. 6d,

Cornwall pays less.-Wales, Lancashire, and the Northern Counties, pay under a shilling.

* SCOTLAND pays about the forty-first part, of the LAND TAX, though the Value of their Lands, is about one-sixth of that of ENGLAND.

Several Parishes in London and Westminster, pay full, or more than 4s. in the Pound, while others, scarce pay a third part, and some, less than half that Sum.

Marybone Parish, consisting of 2500 Acres, of which one-third is occupied by Buildings, pays the enormous Sum of ONE FARTHING!

*Before the UNION with SCOTLAND, ENGLAND sent 513 Representatives to Parliament; and, by the Act of UNION, 45 SCOTCH were added to them, which, if they had gone by the LAND TAX, ought not to have been so many; but it seemed the Intention of the then LEGISLATURE, that but 45 SCOTCH should sit in the House, for at that Time, few or no Scotchmen had Estates in ENGLAND, nor had any of them, till some Years afterwards, Qualifications to be chosen for any English Borough. The whole KINGDOM of SCOTLAND, pays but 47,954/. 1s. 2d. towards the LAND TAX.

When they made it a Halfpenny, there was an OVERPLUS!

Serjeants-Inn, Chancery-lane, containing about fifteen Apartments, formerly for the JUDGES and SERJEANTS, worth about 50l. per Annum, one with another; the whole is about 9001. per Annum. A Tax of 4s. in the Pound, would be 1807.-They pay no more than 317. which is about 9d. The three Temples pay about 10d.

Pembrokeshire pays 6d. Cardiganshire, 4d. Part of Radnorshire pays 2s.; other parts, 4d. in the Pound. So much for EQUALITY of Taxation.

An Act was passed 1799, making the LAND TAX, a perpetual Tax, from the Twenty-fifth of March in that Year, being thus converted into a permanent Annuity, it was offered for Sale to the Proprietors of the Lands, upon which it was charged; or if they declined, to any other Person, who chose to be a Purchaser. In the first Case, it was considered as a REDEMPTION of the Tax, the Estate being in Future, wholly freed from it; in the latter, the BUYER, became entitled to receive the LAND TAX from the RECEIVER

GENERAL, Half yearly, viz. on the Tenth of March, and Twentieth of September, in every Year. The Consideration to be given in either Case, was not to be in MONEY, but STOCK, of the Three per Cent Consols, or Three per Cent Reduced, and to be transferred to the Commissioners for the Reduction of the NATIONAL DEBT, the Quantity of Stock to be transferred, for Reducing the Tax, by those interested in the Land, on which it was Charged, was so much CAPITAL, as yielded an ANNUITY or Dividend, exceeding the Amount of the Tax to be redeemed, by ONE TENTH Part thereof, and to those uninterested in the Land, an ANNUITY, exceeding the Tax to be purchased, by ONE FIFTH. Thus the Amount of Three per Cent Stock, to be made over for Ten Pounds per Annum Tax, was S661. 13s. 4d. for REDEMPTION, or 400l. for PURCHASE.

This Scheme was adopted, with the View of facilitating the Raising of Money on LOAN, by absorbing a large Quantity of floating Stock, and thus elevate the Current Price, while at the same Time, it would be attended with an Increase of REVENUE, and the Measure was estimated so high, as taking out of the Market, EIGHTY MILLIONS of Stock.