THE NATIONAL REGISTEI?. ~~~ tti iction. Nt'e.find him quoting the opinion of Sir R. Wal -1 ole as exhibited in his celebrated excise scheme, which ac cc rding to Adam Smith, was intended " as an introduction to a more extensive system of the same kind." It was grounded on ►he idea of allowing thelree importation of every taw material necessary to our manufactures, thereby enabling our manufacturers to undersell those of other countries, and tl:us leave no occasion to prohibit the importation" of fureign manufactured commodifts. Could this system he brought into active operation, it cer tainly would be beneficial, and coupled with some judicious modifications of the Property Tax, might possibly make it palatable to the commercial world. To test the subject fairly, it would be only to ascertain how much less capital would do for given manufactures, if duties did not attach to raw materials. Suppose, for instance, the pot ter brewer could brew his porter without a duty on • malt or hop., .the silk manufacturer without it on his raw silk, the sugar refiner manufacture his sugar, and the mer. chant imp(); t it without a duty, and so on with all our mann factureis, how much capital it would release. The importation of merchandize has elf late averaged 75.602.8561. To brie; this into operation, and before it c•an reach the manufacturer, it is necessary that the duties be paid on it. Let us state these duties at 33 per cent. ad-va- Airco?, or 9.5 millions. There is nn doubt but that if this capital could remain un touched till its profit had been consuinmatcd, that it would afford considerable relief to the government as well as the subject. The author contends that the United States are principally indebted to collecting their duties, and, in fact, their whole revenue, from a liheral bonding system, resulting in nothing less thin Income Tax, for the great progress they have hi therto made. But want (of room precludes our saying more than that we are lia!)py to find two strong confirmations of the correctness of Dr. Coleinhoutt's_ calculations ; so that if his aggregwe =aunt, that is 430 millions, be correct, an In come Tax of 20 per cent. would pay 86 millions, or 22 mil lion more than the present permanent and war taxes. PAST' OPINIONS ON TAXATIOY. TO THE EDITOR OF THE NATIONAL REGIS "I ER. Ma. EDITOR —Fully agreeing with you that owing to the peace and the consequent influx of contraband trade, the time is approaching when the Custom and Excise Duties trust he reduced ; and, ;caring that much difficulty, mbar rits•ment, and national povem ty will arise, ,if we do nut look the evils fully in the lice; and, alto wishing to shew how taxes eventually productive, impartial, and essentially bear ing upon those who can afford to pay them, have been mis- aopreitended at their commencement, I take the liberty to enclose to you an ab'trict from an old pamphlet, which will . enable you to judge of the justice of our fathers' opinion, and at the Sallie time afford a caution to their successors. 1 am Sir, tic. • Tom LONG. Chapter Cot Tee House, Jar. (2, 1 8 15. In 1 there was published " a letter of advice,addressed t' , maitufacturvrs, at)d traders of c‘cry deno -1:1;nall.A4 couctluitiu tl,c 01:01.01;5 and ,ALARAIINU TAN on JAN. S. RECEIPTS, which is to take place the first day of September next; in which the oppressive partiality of the Tax, ar►d the lawful means of avoiding it are plainly, fairly, and hones►ly set forth, and made clear to the meanest capacity With an abstract of the act. By OLIVER QUID, Tobacconist. All traders and other honest people ought to read this letter. " Ile that walketh righteotr.,ly and speaketh uprighilv, he that despiseth the gain of oppressions, that shaketh his hands from holding of bribes, that stoppeth his ears . from hearing of hlond, and shatteth his eues from seeing of evil, shall dwell on high. Isaiah, c. xxiii. v. 13, 16." The second edition printed for Kearsley, t 7. 4 . 1 3, price six- pence. Such is the title, long to he sure, of a pamphlet pi►hli•he►d at the time of the enactment of the ODIOUS and ALARMING Tax on RECEIPTS ! ! ! After apologizing for his intrusion on the public, the author states, I declare to Cod, I could not rest in my con science without telling you all my thoughts, and exhorting you to use alllawful means of avoiding a tax, which would prove an everlasting plague to yourselves and to all your posterity." lie then enters into a history of the tax, which he states as coming from the best authority. Its origin was in the "famous coalition which made such a noise last winter, between the Northites and the Foxites, after abusing one another for years like pick-pockets." The Foxites are described by the author as " at their .:its end for a livelihood" and tlie Northites, " as long ago having shaken hands and parted with shame and modesty for ever." Speaking of the majority, he eays, " it is natural to spaniels to crouch and lick their master's feet; and there arc some among our present ministerial spaniels, who would not re fuse to lick a great Lord's *".'" rather than be turned out of place; because they then must starve or come to the gal• lor,s, as they know of no honest way of getting their tread." The author then expresses his regret that the people of England " should be worried and torn to pieces by such a sorry worthless pack, whose et edit in any shop, where they are known, is not worth half a farthing." Ile enforces the idea of an " unanimous agreement" not to buy or ose a stamp "on any account whatever." On the authority of Mr. Fox, whom he states to have described " stamps on re ceipts, as a luxury" he contends that there is no law to com pel their use. He Continues—" If you will only do as I advise you, your business will be securely done; nor can you be overhauled for it b.y this accursed law. Unite as one man ; and firmly reject the use of stamped 2TCCiptS, and you will be the saviours of your country from more than Egg pti in bondage. Are they not loading us with taxes and stripping us of the means cf paying them ? Are they not forcing us to snake bricks without straw? M y blood boils in my veins, when-I think of the tyyanify and oppression under the merciless claws of so base a crew." The author then occupies himself in abusing Ministers, and calls them " fellows of no mask or likelihood," and com plains melt bitterly that the merchants, bankers, &c. did not. in their resolutions, say " one word against the cant' ivers of this horrid tax," a circumstance that arose from their wish not to he called "party men," end their fear least they should have been so reviled, railed at and abused by minis terial hirelings, that THE TRUTH OF WHAT THEY AD VANCED would have beet) drowned in noise! !!" But Oliver Quid thinks a spade is a spade, a thief a thief, and contends that such is the character of Ministers. "If - f,freat Ministm will be great vilia:ns and great thieves. - link I ...• C JU ma i. t all the all tii( il Lai C2l at CI wi av fir be lea of an " unanimous agreement nos to uuy or use a :amp "on any account whatever." On the authority of Ir. Fox, whom he states to have described " stamps on re st - eipts, as a luxury" he contends that there is no law to coil- c; el their use. c.l He continues—" If you will only chi as I advise you, your 1 usiness will be securely done; nor can you be overhauled )1- it b.y this accursed law. Unite as one man ; and firmly eject the use of stamped 2TCCiptS, and you will be the 1k : iviours of your country from more than End pti in bondage. sti ire they not loading us with taxes and stripping us of the leans cf paying them ? Are they not forcing us to snake ricks without straw? My blood boils in my veins, when-I rink of the tyyandy and oppression under the merciless laws of so base a crew." The author then occupies himself in abusing Ministers, nd calls them " fellows of no mat k or likelihood," and corn- b , rains most bitterly that the merchants, bankers, &c. did not, their resolutions, say '1 one word against the cant' ivers of sis horrid tax," a circumstance that arose from their wish of to he called " party men," and their fear least they tl Inuld have been so reviled, railed at and abused by minis- !rial hirelings, that THE TRUTH OF WHAT THEY AD- astcco would have beet) drowned in noise!!!" But giver Quid thinks a spade is a spade, a thief a thief, and intends that such is the character of Ministers. •• If - f,freat I' linisteri will be ;mat vitia:ns and great thieves. - their st •