eels, and who knows also, to a farthing, the sum which
he pays. The national amount of the whole of the poor-rates is not
positively known, but can be procured. Sir John Sinclair, in his History
of the Revenue has stated it at L2,100,587. A considerable part of
which is expended in litigations, in which the poor, instead of being
relieved, are tormented. The expense, however, is the same to the parish
from whatever cause it arises.

In Birmingham, the amount of poor-rates is fourteen thousand pounds
a year. This, though a large sum, is moderate, compared with the
population. Birmingham is said to contain seventy thousand souls, and on
a proportion of seventy thousand to fourteen thousand pounds poor-rates,
the national amount of poor-rates, taking the population of England as
seven millions, would be but one million four hundred thousand pounds.
It is, therefore, most probable, that the population of Birmingham
is over-rated. Fourteen thousand pounds is the proportion upon fifty
thousand souls, taking two millions of poor-rates, as the national
amount.

Be it, however, what it may, it is no other than the consequence of
excessive burthen of taxes, for, at the time when the taxes were very
low, the poor were able to maintain themselves; and there were no
poor-rates.*[34] In the present state of things a labouring man, with a
wife or two or three children, does not pay less than between seven and
eight pounds a year in taxes. He is not sensible of this, because it is
disguised to him in the articles which he buys, and he thinks only of
their dearness; but as the taxes take from him, at least, a fourth part
of his yearly earnings, he is consequently disabled from providing for
a family, especially, if himself, or any of them, are afflicted with
sickness.

The first step, therefore, of practical relief, would be to abolish the
poor-rates entirely, and in lieu thereof, to make a remission of taxes
to the poor of double the amount of the present poor-rates, viz., four
millions annually out of the surplus taxes. By this measure, the poor
would be benefited two millions, and the house-keepers two millions.
This alone would be equal to a reduction of one hundred and twenty
millions of the National Debt, and consequently equal to the whole
expense of the American War.

It will then remain to be considered, which is the most effectual mode
of distributing this remission of four millions.

It is easily seen, that the poor are