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    October 30, 1852.] THE LEADER. 1041 __^_...

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    TAXATION REDUCED TO UNITY AND SIMPLICITY...

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    Hints To New M.P.'S. The Manchester Banq...

    miestions , on which , were a party organized , Manchester COuld make its own terms with any Ministry , —perhaps could form a Ministry of its own . There is , m fact , the embarrassment of wealth in making the choice , and it is now said that the leaders having come to the conclusion warranted by the moral of the fable of the boy and the figs , are considering where to begin . jy [ r . Gibson inclines to devotion to an attack on the Taxes on Knowledge ; Mr . Cobden , who commences each session with a new hobby , ™ nfl his freshest faith on the Ballot ; and Mr . UiUO " * - . ,. . . jt , , , his abstract intensified b

    Bright , prejudices y contact with practical Belfast , counts the Irish Liberal members , and hints darily at the Church in Ireland . Each has his crotchet , and each is likely to stick to his own , with the ordinary consequences when these knights-errant ride separately at the compact mass of Toryism , which is not cursed with cleverness , and so , having selected its leader , places itself at his disposal . At the Banquet on the 2 nd of November , every hobby will be trotted out , and the 2500 will be delighted with the stud—inconsiderate of the query whether there is one winning horse in the Manchester lot ?

    The great want of this country is one question at a time , and it would be well if the ^ Radicals were to trust to a lottery among themselves for the selection of one particular crotchet upon which , by pre-arrangement , there would be unanimity for one single session—just by way of an experiment in organization . The Manchester Banquet presents the opportunity for that suggestion . And another point which might be debated with good effect is , whether Radicalism in Parliament is to confine its functions , as hitherto , to playing the game of the Whigs against the Tories . For the first time in his career , Mr .

    Hume , the Wellington of his party , and whose consistent policy has been , as he himself has phrased it , to vote black ' s white to keep out the Tories , has utterly denounced Whiggism , and forbidden the bans asked by Lord John at Perth , between aristocracy and democracy . Will Manchester take up that note , and so crush for ever the pretensions of the ex-Premier to lead by deluding the popular party ? We are placed in a new and strange position in politics . There are four parties , and among , them is not one policy . Whigs and Peelites alike forbear commentuntil the actual text of Mr . Disraeli is before them ; and so

    absolute is the party faith in Mr . Disraeli that no one of his followers—not even trusted Lord Granby—prutenda to guess what he is going to do . And is Radicalism , mustered at Manchester , to play the same imbecile game—to restrict its career , in the approaching session , to opposing whatever Mr . Disraeli may propose ? The country would take a leader , and snatch at a policy , if it could get one ; and Manchester has the pas for speaking out , not abstractions , but sonic distinct great policy which it will go to Parliament to effect—to the aid of which it will

    summon Whigs and Peelites , and propose , irrespective of both of them—for which it will create an organization , complete in officers and men ; and on behalf of which , individual ambition being put on one side , some reliable loader will bo elected . Rational men must be sick of waiting <> n Providence and Lord John Jtussell ; and Manchester must understand that it will never bo practically potent , under tho existing electoral NyKtem , which will last Home time yet , until it Jina advanced in enterprising self-respect , and ^•¦ solved to hold its caoinets , not- noisily in the

    * I'w-tnidellull , but effectually iiiDowning-Htreet . '' -Nobod y nen ( , for me , " said Mr . Hume , in tho fist Ministerial erims ; and Mr . Hume will way J . 1 * 1 K'uno thing in the next crisiH , unless by ' that | lln ° lfc ' »« , s become apparent that sending for Mr . 11 nine would be Mending for two or three hundred gentlemen who exist and speak as a united )(>< ly , or as a body representing Home one or two P ' ceptible principles—for the time to I / ho exclu-Hl ()| i oi thoHe 'pleasant theoretical discussions ^ hich a muse the country , and at present jnako ' "" uwiliHiu ridiculous

    ¦ At the Manchester banquet will bo Irish jih ^ " 1 1 n . H Kngliah "Liberal momberH ; and there in l () ol > viou 8 reason why tho Mooren , and Scullys , . > u DullyH , should not c < mio to . nn understand'\\ K - ' i ( : omm ° n purposes , with tho Humes , and p ,, ? lH f an ( l ( «« l > Hons . There arc English Libo-A l / ocbucks , and Mol en worths , and Osbornes , j " . ' wi" «<) t bo present at thiH dinner , for they Nitatc , ] Horc BunpieioiiH than tho newM . IVtf , to

    confound themselves with the Manchester party . But it is clear that English ( Parliamentary ) Radicalism does mean the Manchester party , for the present ; and Mr . Bright may be assured that if he can construct a Parliamentary scheme , he will , in its name , receive adhesions sufficiently powerful to change the whole aspect of political affairs in this country . To a certain point , the Molesworths , Wabnsleys , and Cobdens , as well as the Keoghs and Lucases , go together ; and after that , why not the deluge ? Gentlemen , you will excuse the hint . I am , your obedient servant , A Steangeb .

    October 30, 1852.] The Leader. 1041 __^_...

    October 30 , 1852 . ] THE LEADER . 1041 __^__ ¦ ¦¦ - ¦ - ¦ - - ' ' * ' ' " _^—^—^—

    Taxation Reduced To Unity And Simplicity...

    TAXATION REDUCED TO UNITY AND SIMPLICITY . ' * vi . ' ¦*¦ PRINCIPLES OF ASSESSMENT . The objections to direct taxation most commonly made , are the difficulty of assessment , and the inquisitorial character of the measures required by that assessment . Moreover , a chapter on assessment is a necessary part of any treatise on taxation . Assessment and collection being- . taken together as one system of realization , the difficulty attending them is not to be attributed exclusively < tfodirect taxation , if indeed at all to the plan we propose . But we fail to see even great enormities if , only we have been long enough accustomed to them : Indirect taxation has placed the marks of its subtleties , complications , and barbarities all over the world . At home we have our Court of Exchequer , a special tribunal such as they have required , in many countries , set up at first exclusively for the trial of revenue causes . We have had piles of law , and we have regiments of custom-house officers , excise-officers , and preventive men . Fraudeurs by land and water have been able to maintain in nearly every country a legal , an evasive , and . sometimes even a material warfare , in which the dignity of the Crown or

    the Executive , has suffered as much as the morality of its opponents . Nor has the Crown always had an equally blameable adversary to cover its own dishonour , as witness , even in England , the late proceedings in respect of the Dock Companies of London . It would be easy to advert to the smuggler-bands of every frontier where high duties exist , as well as to other equally cogent evidences of the difficulties of indirect taxation ; but we need not aggravate a picture the outlines of which every reader can too truly and easily fill up for himself .

    That part of our English taxation which is direct , is not less chargeable with complexity and embarrassment . The Income-tax , originally imposed in 1798 , was an entire failure in its first year , from its having been based in fact on expenditure , not income . lte-constructed with t-oitie success in the following year , it still required several Acts of Parliament to provide for unforeseen difficulties of administration and occasions of exemption . It was finally reformed in principle in 1803 , when all incomes were taxed at their first source , instead of , as formerly , in the hands of their ultimate

    possessors ; but again more Acts were required to make it work . As regulated by those Acts it expired in 1816 " . The Act which regulates the existing tax is founded on tho experience formerly acquired ; the " rules for charging" occupy twenty pages of tho printed Act , to say nothing of the . sections more immediately establishing the machinery of assessment nnd collection . After nil , the tax in much evaded , the regulations are complained of , and amendments of all kinds are proposed by tho officers in charge of tho business .

    If , then , some disadvantages of tho name kind should attend a tax on visible and tangible property , they would justly claim to bo judged of by comparison ; but we believe that flu ; tax wo propose will be found to avoid for tho most part , or entirely , tho objections of this nature which may be urged against other taxes . To nee how this happens we must briefly review tho principles of assessment . In different ages and countries two principal systems of assessment have been employed : tho first wo may call the absolute or positive system ; tho second , the

    proportionate or reparfitive . The first , which prevails with us fo tho exclusion of tho other , places an impost of fixed amount on each article liable fo it , the State taking tho risk of the total amount which tho impost will raise : thus wo have tax of ho much per pound on tea , so much per gallon on brandy , so much on a horso or a carriage , < Vc The second , assuming or ascertaining that u certain amount is to ho raised , and that there are so many pert-ions or objects to contribute to it , divides tho sum amongst them nnd faxes each accordingly . Tho first or positive system is necessarily adopted * See Leader , JNo . s . JOH , 111 , 115 , \ M , WC

    where the taxation is indirect , and applies by different rates to many different articles . The second—the proportionate or repartitive system—is fitted for a great , simple and uniform tax , like that we propose . The results of the application of the last mentioned system in some other countries , will suggest the conditions essential to its success—conditions which . England can amply fulfil . In India , under some native systems of revenue management , each town is assessed , for the year or a term of years , at a sum supposed to be proportioned to its resources , and the inhabitants are left to apportion the requisite tax amongst themselves . This system is approved also by some British administrators of Indian revenue affairs . The plan has however in India the

    disadvantage of having no fixed rule for the gross assessment on the town , nor for the subsequent repartition on individuals ; and while the power of the patel or hereditary head man of an Indian village , and of other persons socially or officially above their neighbours , is commonly great enough to make individuals submit to very considerable injustice , there is neither effectual appeal to superior and disinterested authorities , nor opportunity of unbiassed discussion , nor public spirit , nor integrity sufficient to check the strong inducements to abuse which the circumstances supply . Hence many European revenue-officers object to the system , as did some of their native predecessors . It has not heen extensively adopted under our government , but probably the existing systems , judged by their results , are not much better than it would he under the same

    cirstances . In France , under the ancien regime , la taille was a tax of repartition . A certain sum was laid on the whole kingdom , or rather on certain parts of it : this was divided amongst the " generalities , " subdivided amongst the " elections , " and eventually assessed on individuals . But here were the same evils as in India . The proportion in which the gross sum was to be divided amongst the " generalities" was defined by no standard , but was varied from year to year , according to the official reports of the crops , or to representations respecting other mean . s of income , or vague indications of ability to pay ; the same uncertain rule directed the

    subsequent division to the " elections ; " and individuals experienced neither uniformity of assessment nor security from wrong . Some persons had friends who procured for them a light assessment , but often only to exact an equally burdensome acknowledgment in some other form ; a landlord defended his tenants for tho sake of an increased rent . They who had no friends , or , still worse , had incurred official or aristocratic enmity , felt all the severity of the impost . Vauhan , in the latter end of the seventeenth century , says that it was common to see a farm worth 3000 or 4000 livres per annum pay forty or fifty livres de taille , while another worth no more than 400 or GOO paid 100 livres , and often more .

    Here , as in India , three defects present themselves , the causes of the enormous oppressions of the taitte . 1 st . The absence of an authoritative and definite rule of assessment . 2 nd . The absence of official publicity in the proceedings . 3 rd . The absence of legal and social security in resisting injustice and exposing corruption . The fault was not in tho principle of repartition , but miiinly in tho legal and social state of the community . We now turn to New York . Our authority is tho evidence before the committee on the Income-tax , given

    by tlie , Hon . I ) . > Selden and ( ! ol . . Johnson , who luivo been engaged in the affairs of that state ; and in tho management of its taxation . The plan , evidently the result of practical consideration , unfettered by usuge and precedent , is as follows : —Tho legislature of tho staid iixes tins sum to be raised for tho year , and communicates its resolution to the comptroller . Here ends the direct action of the legislature ; the rest is effected by the working of a separate system , established indeed by hvw , but not interfered with by lho legislature in its iK'fion . In every town three assessors are chosen , whodefcrniine the value , at which tho real and personal property of each inhabitant is to be entered ; their lint

    of valuations is open to public nnd private scrutiny and comment ; and before it , is passed it may be corrected , on due representation , as they limy see lit . The assessors of the towns meet before the board of supervisors for the county , who compare 11 ^ assessmen ts of tho towns with each other , and redress nny unfairness which may appear amongst them . When tins list in completed ' and passed , it , is forwarded to the- comptroller , who , on receipt of like Hats from every county , imposes on each county its <| imtsi <> f < ho gross sum which has meanwhile been authorized by I he legislature fo ho raised . Tho allotment to < 'ueb county is re-purled to tho towns , according to tho total property of ouch in the county list , and then the assessment , is made on

• Citation
  • Leader (1850-1860), Oct. 30, 1852, page 13, in the Nineteenth-Century Serials Edition (2008; 2018) ncse-os.kdl.kcl.ac.uk/periodicals/l/issues/cld_30101852/page/13/