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questions , on which , were a party organized , Manchester could make its own terms with any Ministry , —perhaps could form a Ministry of its oWn . t"here is , in fact , the embarrassment of wealth jn 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 . JVfr . Gibson inclines to devotion to an attack on the Taxes on Knowledge ; Mr . Cobden , who co mmences each session with a new hobby , pins his freshest faith on the Ballot ; and Mr . abstract udiceintensified
Bright , his prej s by contact with practical Belfast , counts the Irish L iberal members , and hints darkly 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 P
The great want of this country is one question at a time , and it would be well if the Kadicals 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 P 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 comment until the actual text of Mr . Disraeli ia before them ; and so
absolute is the party faith in Mr . Disraeli that no one of his followers—not even trusted I ^ ord Granby—pretends 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 lias the pas for speaking out , not abstractions , but some distinct great policy which it will go to Parliament to effect—to the aid of which it will
summon Whiga and Peelites , and propose , irrespective of both of them—for which it will create an organization , complete in olKcers and men ; and on behalf of which , individual ambition being put on one side , somo reliable leader will bo fleeted . Rational men must be sick of waiting M J > rovitkmco and Lord John Itussell ; and Manchester must understand that it will never » o practicall y potent , under the existing electoral system , which will last some time yet , until it 1118 advanced in enterprising self-respect , and r solved to hold its cabinets , not noiaily in the ¦ j i ~ " ^ ¦ nwn . j . a vn KjtuJiiiK ' LJCiy ii \ ni Jiwj . niijr iu ljiu
< 1 I Jvr *¦ " ^ Hall , but effectually inDowning-street ] , i ty Himi f ° i «« » " said Mr . Hume , in the ! l « t Ministerial crisis ; and Mr . Hume will say j . ' . 8 i . ltn *! thing in the next crisis , unless by that '' "luifc bas become- apparent that sending for Mr . < Ir * T ° woilld l ) O sending for two or three hund gentlemen who exist and speak us a united I ) , . ^ ' ° ttH a body representing somo one or two Hio ? 01 ) l ' ll ) ' ° Prm < 'ip l ° 8—for tho time to the oxclu-Avl'V lnOHo pleasant theoretical discussions i > .. iunuse tin ; country , and at present inuku l { *« l' « allam ridimiloHH .
wHi " Manchester banquet will be Irish as „ , ? -MngliHh Liberal members ; and there is and | T / i " mwon why tho Moores , aml S « ully 8 , „ , ,. '"' . y 8 . Hlunild not coino to an imderHtaml' Hrii / r <;<) lniaon - purposes , with the Ilumos , and rnliZ n ' ( jiil ) HOnH - There are English Libe-M' 1 U ) ' ,. ll
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 , Walmsleys , and Cobdens , as well as the Keoghs and Lucases , go together ; and after that , why not the deluge P Gentlemen , you will excuse the hint . I am , your obedient servant , A Stbanger .
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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 to direct 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 . lie-constructed with some 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 wore required to make it work . As regulated by those Acts it expired in 181 G . The Act which regulates the existing tax is founded on tlio experience formerly acquired ; the " rules for charging" occupy twenty pages of the printed Act , to say nothing of the sections more innnediately establishing the machinery oi" assessment and collection . After all , the tax is much evaded , the regulations are complained of , and amendments of all kinds are proposed by the officers in charge of the business . If , then , Homo disadvantages of the same kind should attend a tux on visible and tangible property , they would justly claim to be judged of by comparison ; but we believe that the tax we proposes will be found to avoid for tin ; most part , or entirely , the objections of this nature which may he urged against other taxes . To see how this happens we must brielly review the principles of assessment . In different iigen mid countries two principal syHtr . nin of assessment have been employed : the first we may call the absolute or positive system ; the second , the proportionate or repurtitive . The first , which prevails with us to tho exclusion of the other , places an impost of fixed amount / on each article liable to it ,, the Stuto taking tlie risk of the total amount which the impost will raise : thus we have tax of ko much per pound on tea , so much per gallon on brandy , so much on a hor . se or a carriage , Ac . The second , assuming or ascertaining that u certain amount is to be raised , and that there are ko many persons or objects to contribute toil , divides the tmiu amongst them and taxes each accordingly . Tho first or positive system is necessarily adopted
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 tov / n , 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 been extensively adopted under our government , but probably the existing systems , judged by their results , are not much better than it would be 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 means 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 . Vauban , 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 500 paid 100 livres , and often more .
Here , as in India , three defects present themselves , the causes of the enormous oppressions of the tattle . 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 the principle of repartition , but mainly in the legal and social state of the community . We now turn to New York . Our authority is the evidence before the committee on the Income-tux , ' given
by the Hon . I ) . Helden ami Col . Johnson , who have been engaged in the affairs of that state and in tho management of its taxation . Tho plan , evidently the result of practical consideration , iinfettered by usage and precedent , is as follows : —The legislature of the state fives the sum to be raised for the 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 law , but not interfered with by tho legislature in its action . In every town three assessors are chosen , who determine the value at which f he real and personal properly of each inhabitant is to bo entered ; their list
of valuations is open to public ; and private ? scrutiny and comment ; and before it , is passed it , may be corrected , on due representation , as they may sec ; fit . Tho ussep-Hors of tho tow . ns meet before ! the bonnl of . supervisors for tho county , who compare tins assessments of the towns with each other , and redress any iinfnii ness which may appear amongst them . When this list , is com pleted and passed , it , is forwarded to tho comptroller , who , on receipt of like lists from every county , imposes on each county its quota of the gross mini which has meanwhile been authorized by the legislature to be raised . The allotment to each county is rc-purtcd to the towns , according to the total property of each iu the county list , and tjien the asMe . s . sment in made on
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* Boo Xfwti / cr , JNom . 108 , 1 . 1 . 1 , lir > , VM ; I ' M
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October 30 , 1852 . ] THE L E ADER . 1041
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Leader (1850-1860), Oct. 30, 1852, page 1041, in the Nineteenth-Century Serials Edition (2008; 2018) ncse2.kdl.kcl.ac.uk/periodicals/l/issues/vm2-ncseproduct1958/page/13/
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