National or Political Subtraction.—There is one part of the New Testament which all Christian rulers have religiously observed, namely, "Now, Cæsar issued a decree that all the world should be taxed." The art of taxation is, therefore, not only a religious obligation, but is the science of sciences and the most important part of National Arithmetic.
Taxation is necessary just as blood-letting is necessary in plethora. Over-feeding produces a determination of the blood to the head, and then radical rabidity breaks out into rebellion. Over-feeding requires bleeding. There is a tendency in every industrious nation to get on too fast. Taxation is the fly-wheel which softens and regulates the motion of the national machinery, the safety valve which prevents explosion, while that accumulation of taxation called the dead weight is a "clogger" to keep things down.
Whenever there is a "rising," it is a sure sign that taxation is too light; consequently taxation should be so accommodated to the habits, tastes, and feelings of the people, as to fit them at all points, like well-made harness. If they grow too enlightened we can double the window-tax; if they be disposed to kick, put on the breeching in the shape of an income-tax; if they go too much by the head, we can raise the price of malt, and, by way of a martingale, put a duty on spirits; if they jib, we can touch them on the raw with "the house duty;" if they step out too fast, tighten the "bearing rein" by 10 per cent. on the assessment; and should any attempt be made to bolt, we can secure them with a curb, by a tax on absentees.
The perfection of taxation is to make it as much as possible like an insensible perspiration; or to cause it to subtract, like the vampire when lulling the victim to sleep, by fanning him with the wings of patriotism and the hum-hum of a liberal oration, on the principle of
"Bleeding made easy."
"FORKING UP."