.

im Ma \. 2 &

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2,32 A TREATISE ON°THE CONNECTION OF

wheat present, in that respect, contribute nothing to the exi- gencies of the state, and who in general, from the saving of carriage, freight, and duties, are supplied with coal at a third or a fourth of the price paid in other parts by the sulgects of the same kingdom, than which nothing can

be more partial, unwise, and unyust.

To a general tax, or regulation of this kind, the inha- bitants of the coal countries could not with reason object; nor could any objections be mace othe part of the great consumers of coal in different branches of manufacture; because these, as well as fire engines, would be exempted. To make the proposed tax bearequai.y in proportion to the wealth of individuals, it should be in proportion

to the number of windows or chimneys contained in each house. All who consume coals should bear their pro- portion: none should be exempted but those who re- ceive assistance from the parish, or of whom the Church-

wardens certify that they are persons in indigent cir-

cumstances.

As the Author is not furnished at. present with

the amount of the window-tax, nor the commuta- tion

Se

i a