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TA CORN LAWS: 23

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parts of the community, who, by their birth, fortune, or em- ployment, are not fubjeéted to bodily labour, although equally neceflary in fociety, are not very confiderable in number, when compared with the great body of the people,

Fifteen millions of pounds, to be paid yearly by eight millions of people,:would amount to 37s. 6d. each perfon, or L. 9: 7:6 out of each family, fuppofed to confift of five perfons, which would appear rather impoñhble to be borne; but divided among 11 millions, it will only affect each about 23s. 6d. per annam, or L. 5:156s. from each family, which is more likely to be the cafe.

It has been faid, that the land tax, the window tax, the tax upon carriages,&c. do not affect induftry; but that is with- out foundation: For land, without the induftry of people, vould be of little or no comparative value; nor 1s it of any confequence whether the landiord or the tenant pays the land tax: For if it be paid by the tenant, he will pay proportion- ably lefs rent; and without the induftry of the people, there would be neither cultivated land, nor windows, nor carriages

to pay taxes. Every public burthen muft be paid out of the

GFEAPST.

common ftock of induftry, although fome of the taxes may:

affe& one clafs of people more than another.

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In the unimproved ftages of fociety, there was no occafion for public taxes; becaufe every member of the community contributed perfonally, both to public and private defence and

accommodation.

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