• •. .-•. • T 1 , % THE NATIONAL REGISTE (4.‘tir Mint, Constitution, atm Ulm PUBLISIIED AT NO. 357, STRAND, CORNER OF EXETER 'CHANGE. SI.7NDAI mrcrusT 1 6. isle. No. '7l'2 POLIIICAL OPERATION OF THE Nr,W TAX UPON LEATIIER. in our last, while oppo , ing the extravagant schemes of the ,eformers of the present day, we gave it as our opini ‘n that that ref am wou'd alone be beneficial, because it alp tut syiuld be practicable, which went to apply a specific re acd; to a specific evil. We feel it to be our duty this day to point out an evil, and happy indeed shall we be, if by thus directing public attention to the subject, our la hours shauld lead to the suggestion of an adequate remedy. Evi:s and abuses, have so long been considered by News paper rearleis a. the exclusive properly of Ministers, that we have little doubt but some of those who may do us the ho nour to peruse thi: article, will, after what we have jurit said, prepated to expect a warm philippic against Government. Those who may have a taste for that sot t of reading, will, we hope, pardon us, Haley should chance to be disappointed in the present instance, as they must, in candour, acknowledge the people have so often been called upon to censure the proceedings of Government, that it is but fair the Govern ment should in turn be called upon to notice the conduct of a part of the people. - The individual, whose duty it is to bt ing forward the Ways and Means of the year, has a most a' duous and a most un graciaus task to pet form. Vt . hen obliged to create new taxes, the difficulty of imposing such as will please all classes of the community is so great, tl at he is placed in a situation not altogether unlike that of the Irish drummer, who, will) all his exertions to oblige the man he was ordered to flog, could Not at last find out that part to which the lash could be applied in a manner satisfactory to the satferer. Like him, the CHANCEI LOR of the ExcuEgt: cr. may be embar rassed how to act, and like him he at last constrained to ex claim —" There is no plea , int you, strike where one wilt." Our attention has been called to the Tax upon Leather by a variety of Correspondents, who complain of its operation Is pressing very heavy upon a certa , n class of men. One of the letters we have received on the subject will he found in this day's paper. If the statements contained in that letter are entitled to any credit at all and from the information We ourselves have obtained from very respectable quarters, We cannot think them without foundation, it must then be seen, that heavy ai the operation of this Tax may press otr the class of persons ailuded to, the public at large must have still greater reason to complain of its weight. When the CH ANCELLOR of the EXCHEQUEI proposed a Tax of three halfpence per lb. on Leather, lie did so with an impression that it would oecas'o ► but a very small additional chirp t to the consumer. This, to us, appeared to be taking a vet ys fair, and perfectly rational view of the subject. Al fr. No. ceudr., PH I C F. Pd. tor every thing we could take into consideration, we amuchend it would have tile effect of adding more than a few pence to the price of a pair of shoes. Here, how ever, were terrihlv out in our calculation as it seems this 'fax, incteaing in its progicss, like a rollingsnowball, is likely to be conic in the end an object of enormous magnitude. The Tax takes eflect while the leather is vet in the h inds of the tanner. The process. of currying reduces is in weight to about half what it was when it left the tan , pits. This has naturally the effect of doubling the Tax, that is to say, that ‘vhich paid three-halfpence per lb. while it was the propetta of the tanner, has paid the ee-hence per lb. when it comes out of the hands of the currier. [line it ought to end, but the tanners and the curricrs severally take upon themselves to make a considerable addition to it, and this they presume to justify on the ground, that they are obliged to advance mote money in their business than former:y on account of the new Tax, and to pay themselves for making such an in crease of their capital in trade, they double or triple the Tax they are called upon to pay, and thus secure the in, terest (tolerably good interest by the bye) of their money. Dr. ADAM SMITH S aY.S Every Tax Ought to be so contrived as both to take out, and to keep out of the pockets of the people as little as possible, over and above what it brings into the Public Treasury of the State." The correct ness of this principle, we arprehenil, is not likely to be dis puted, but, tried hy this stand:all, how must the Tax upon Leather appear, if it is thus to be augmetved in its progress ? We do not know whether it is common for Taxes to be thus doubled and tripled in their operation, or whether the. pre sent is an extraordinary case. .Mr. 11110139 HA we re member, threw out a him that something of the kind might be expected. If those engaged in the leather trade caught the idea from what fell from him, we think the least the/ can do is to vote him a piece of plate for the suggestion. But let us see what comparison there is between the sum which is thus likely to be taken fi out the public, and that which will be paid into the Exchequer. The Minister .cal culates on rai.ing by a Tax of three-halfpetce per lb. the sum of 523,0001. Now, if the tanner takes upon himself to add three-pence to the Tax on account of the additional sum it causes him to advance in tiis business, and if the currier, for a similar reason, takes upon l'imself to , make a similar addition on account of the extra sum he must en; ploy in trade, the result is, the public will ! e called on to pay no less than 1,623.t/001. to furnish 325,0001. to the Ex. chequer. In ma':ing this comparison we have understated the MO according to the representationi which we have received. If, however, the wants of the State are,such, that it is neces sary we should pay to a Tax upon Leather of 215,0001. it is