Total amount
For the 1st L500 at 0s 3d per pound L7 5s
2nd " 0 6 14 10 L21 15s
2nd 1000 at 0 9 37 11 59 5
3rd " 1 0 50 0 109 5
(Total amount)
4th 1000 at 1s 6d per pound L75 0s L184 5s
5th " 2 0 100 0 284 5
6th " 3 0 150 0 434 5
7th " 4 0 200 0 634 5
8th " 5 0 250 0 880 5
9th " 6 0 300 0 1100 5
10th " 7 0 350 0 1530 5
11th " 8 0 400 0 1930 5
12th " 9 0 450 0 2380 5
13th " 10 0 500 0 2880 5
14th " 11 0 550 0 3430 5
15th " 12 0 600 0 4030 5
16th " 13 0 650 0 4680 5
17th " 14 0 700 0 5380 5
18th " 15 0 750 0 6130 5
19th " 16 0 800 0 6930 5
20th " 17 0 850 0 7780 5
21st " 18 0 900 0 8680 5
(Total amount)
22nd 1000 at 19s 0d per pound L950 0s L9630 5s
23rd " 20 0 1000 0 10630 5

At the twenty-third thousand the tax becomes 20s. in the pound, and
consequently every thousand beyond that sum can produce no profit but by
dividing the estate. Yet formidable as this tax appears, it will not, I
believe, produce so much as the commutation tax; should it produce more,
it ought to be lowered to that amount upon estates under two or three
thousand a year.

On small and middling estates it is lighter (as it is intended to be)
than the commutation tax. It is not till after seven or eight thousand
a year that it begins to be heavy. The object is not so much the produce
of the tax as the justice of the measure. The aristocracy has screened
itself too much, and this serves to restore a part of the lost
equilibrium.

As an instance of its screening itself, it is