Brought forward, £4,367,208 Property-tax on land, 1,334,488 Poor and county rates, 5,714,687 Highway rates, 766,854 Church rates, 377,126 Turnpike trusts, 939,085 Property-tax on dwelling-houses, 664,383 Property-tax on other property, 196,212 ----------- Total, £14,360,043 =========== It is foreign to our purpose at present to compare this amount with that of the direct and local burdens paid from manufactures, though it may be useful to recollect that the latter amounts only to £4,432,997, being less than a third of the sum derived from the other. What we wish the reader to observe is, that the sum of fourteen and a quarter millions is a primary fixed burden upon the land, and must, in the first instance, be levied from the land's productions. But the cost of production is further increased by the effects of indirect taxation. More than one half of the fifty-five millions which constitute the public revenue--twenty-eight and a half millions, arise from taxes imposed on the following articles of consumption--spirits, malt, tobacco, tea, sugar, and soap. All these are consumed principally by the labouring classes, and must be paid for out of produce in the shape of wages. Consequently, in addition to the prime cost of produce and the profit of the grower, the consumer does or ought to pay that portion both of direct and indirect taxation which is leviable according to justice, and distinctly levied by the State on the article which he purchases. To make this matter more plain, let it be understood that every quarter of wheat grown in Great Britain, before it can be brought to market, is charged with a portion of the direct taxes which we have enumerated above, and also of the indirect taxes which come through the labourer; and that these are positive burdens levied by the State for the public service and the payment of the national obligations. Now, mark the anomaly. The cry is raised for cheap bread, and it appears that cheap bread can be obtained by importing grain free of duty from abroad. A law is passed allowing that importation, and an immense quantity of corn is immediately thrown into the British markets. But on the production of that corn on a foreign soil, no such charges are leviable as exist here. Direct burdens on the lands do not, in many countries, exist; and in no country save our own are indirect taxes levied to the same amount upon articles indispensable for the labourer's consumption. The excise duty