OCT. 2R. THE NATIONAL TO A RCIIIITC7'US. ON THE PROPERTY TAX. Sin,—A clamour was raised last year against the Pro perty Tax, partly from factious motives, partly from wil ful misrepresentation on the side of its opponents, - and a weakness of conduct and disinclination to view. it in its title colours on the part of its supporters; but princi pai!y from an idea originating with Mr. Pitt and con firmed by Mr. Fox, and instilled into the minds or people of all classes, that its existence was to terminate - with the this will be Well recollected. The popular voice was against it, inasmuch as the popular mind was ignorant of the benefit which had been derived from it, and the still greater advantages that would have result from it in peace. Under these circumstances, the 1t gent's Ministers suffered it to die a natural death. The war, which has been so productive of glory to the British arms, of tranquillity to Europe, a►id of happi ness to the whole world, compelled its re-adoption. Its beneficial effects were instantly visible, and those persons who had opposed it, began to wonder what infatuation should have induced them to urge the repeal of a tax, so peculiarly distinguished by its attaching itself. in no one instance to capital, or being restrictive of the efforts of industry and iAgenuity. The Government even par ticipated in the advantages to be derived from its opera tions, u►►til the profits had been realized by the indi vidual. The experiment made by the Minister soon. after. the (supposed) peace, of continuing the old mode of Taxa tion in an increased ratio, distinguished as it ever has been, by an inj►►rious oppression on capital, as well as laying restrictions on the efforts of industry and -inge nuity, not only before the profits could possibly be re alized, but actually reducing the amount and value of those profits, seemed to make other converts to the opi nion of, those who were already firmly convinced of its . excellence, and of the propriety of making it part of one permanent revenue. The proof was to be found in the comparatiVe ease with which the 'Minister raised an immense loan—a loan unparalleled in our financial history. With these self-evident proofs of its existence,. I would ask, is it, ought it, to be abandoned ? Should we give up a source of revenue yielding fifteen millions sterling, gathered at so trifling an expense (286 5 00010 and have recourse to .the former means, infinitely less productive and more expensive in its collection. Such are the questions I. would ask, not only Arehitec tus, but all my countrymen. I put them under a solemn conviction, that Mr. Vansittart will only consult his duty to his Sovereign and the interests of his fellow.citizens, in doing all in his power to, convince the Representatives of the People, that THE CONTINUANCE OF THE PLIOPERTY TAX is essential to the public interest and the public' welfare. After what I have urged on the subject of the other taxes, I hope not to be mrsanderstoOd. A repeal or modification of some of them muNt take place. The mi nister's first attention must be paid to those that lock up so much capital. Of these, the Assessed Taxis are the most prominent. I should hope, nay, after an ample examination of the subject ; 1 am fully convinced. that EGIATER. r'MR 701 their partial or total repeal would more than co,opensate •for the continuance of the Property Tax. But, in their repeal it will be necessary to except the ,duties on male animals-,.exercising callings calculated only for women, and perhaps laying others, so as to make them prohibitory of the present system, so injurious to the morals and population of the country. These taxes were originally peace taxes. Mr. Pitt extended their influence to war. and rendered them fit only for such circum,tances. Under them they were excellent, because so decisive. Their character is now wholly changed. In peace they will he found unpro ductive in their collection, tending to the encouragement of emigration—the consequent expenditure of 01 nett pri vate capital abroad, and the great inconvenience of mid dling and lower classes at home. Such is the view , I take of the theory of the case. As .to its practical result, as well as the necessity of continu ing the tax, it will be well to look to the produce of the Consolidated Fu It amounted the last quarter to nearly sixty-seven millions : of these sixty-seven millions there were to ac count customs and excise to the amount of —say nine millions, thus reducing sixty-seven to fifty-eght ; so that with the Property and Assessed Tax:'s, there will not be enough to make up the sixty millions which we must raise to pay for the interest of the debt, and a peace establishment. How to make up the deficiency which the repeal of the War Customs and Excise, and the Assessed faxes will produce —say fifteen millions, thus leaving of the sixty seven but fifty-two, remains to be ascertain. d. Part of it, I am convinced, would be found in the increas:.d produce of the Property Tax. This increase will arise from the operation of the capital now lying dead in buildings half erected and uninhabited; and from Collectors being able to gather the more accurately the Property Tax. Hundreds of persons now evade it. They are induced to it by the necessarily vexatious and oppressive opera. tions of the Assessed Taxes, and succeed in it by living in lodgings, and being, to adopt a vulgar expression, always on the move. But, it is well to observe, they do this at a inuch greater expellee to themselves, of money and comfort, than the payment of a moderate Property Tax. But, besides this operation as to the collection of the Property Tax, I have to urge the activity, it' not ae increased value, which it will give to the house pro. perty. Finally, I would ask my unknown correspondent, Architectus, what are the opinions of those interested in buildings in this subject; and whether, if it were officially announced by the Minister, that he intended to withdraw the Assessed Taxes, that their operation would cease from this time, it would :not occasion the occupo• Lion of many now uninhabited houses. Perhaps it is worth his consideration. _ _ It is necessary to add, that there is a rumour in cir.. culation of it being Mr. Va►:sittart's intention to repeal the Assessed Taxes . , but not having been able to trace it to any• authentic source, indeed hlving good reasons to believe the report to be incorrect, I do not think it no. cessary to withhold this communication. A n Advocate for the Property Tax, and Author of "Strong Reasons for its Continuance."