The Writings of Thomas Paine — Volume 2 (1779-1792): The Rights of Man

by Thomas Paine

Before the coming of the Hanoverians, the taxes were divided in nearly equal proportions between the land and articles of consumption, the land bearing rather the largest share: but since that era nearly thirteen millions annually of new taxes have been thrown upon consumption. The consequence of which has been a constant increase in the number and wretchedness of the poor, and in the amount of the poor-rates. Yet here again the burthen does not fall in equal proportions on the aristocracy with the rest of the community. Their residences, whether in town or country, are not mixed with the habitations of the poor. They live apart from distress, and the expense of relieving it. It is in manufacturing towns and labouring villages that those burthens press the heaviest; in many of which it is one class of poor supporting another.

Several of the most heavy and productive taxes are so contrived, as to give an exemption to this pillar, thus standing in its own defence. The tax upon beer brewed for sale does not affect the aristocracy, who brew their own beer free from this duty. It falls only on those who have not conveniency or ability to brew, and who must purchase it in small quantities. But what will mankind think of the justice of taxation, when they know that this tax alone, from which the aristocracy are from circumstances exempt, is nearly equal to the whole of the land-tax, being in the year 1788, and it is not less now, L1,666,152, and with its proportion of the taxes on malt and hops, it exceeds it.—That a single article, thus partially consumed, and that chiefly by the working part, should be subject to a tax, equal to that on the whole rental of a nation, is, perhaps, a fact not to be paralleled in the histories of revenues.

This is one of the circumstances resulting from a house of legislation, composed on the ground of a combination of common interest; for whatever their separate politics as to parties may be, in this they are united. Whether a combination acts to raise the price of any article for sale, or rate of wages; or whether it acts to throw taxes from itself upon another class of the community, the principle and the effect are the same; and if the one be illegal, it will be difficult to show that the other ought to exist.

It is no use to say that taxes are first proposed in the House of Commons; for as the other house has always a negative, it can always defend itself; and it would be ridiculous to suppose that its acquiescence in the measures to be proposed were not understood before hand. Besides which, it has obtained so much influence by borough-traffic, and so many of its relations and connections are distributed on both sides the commons, as to give it, besides an absolute negative in one house, a preponderancy in the other, in all matters of common concern.

It is difficult to discover what is meant by the landed interest, if it does not mean a combination of aristocratical landholders, opposing their own pecuniary interest to that of the farmer, and every branch of trade, commerce, and manufacture. In all other respects it is the only interest that needs no partial protection. It enjoys the general protection of the world. Every individual, high or low, is interested in the fruits of the earth; men, women, and children, of all ages and degrees, will turn out to assist the farmer, rather than a harvest should not be got in; and they will not act thus by any other property. It is the only one for which the common prayer of mankind is put up, and the only one that can never fail from the want of means. It is the interest, not of the policy, but of the existence of man, and when it ceases, he must cease to be.

No other interest in a nation stands on the same united support. Commerce, manufactures, arts, sciences, and everything else, compared with this, are supported but in parts. Their prosperity or their decay has not the same universal influence. When the valleys laugh and sing, it is not the farmer only, but all creation that rejoice. It is a prosperity that excludes all envy; and this cannot be said of anything else.

Why then, does Mr. Burke talk of his house of peers as the pillar of the landed interest? Were that pillar to sink into the earth, the same landed property would continue, and the same ploughing, sowing, and reaping would go on. The aristocracy are not the farmers who work the land, and raise the produce, but are the mere consumers of the rent; and when compared with the active world are the drones, a seraglio of males, who neither collect the honey nor form the hive, but exist only for lazy enjoyment.

Mr. Burke, in his first essay, called aristocracy "the Corinthian capital of polished society." Towards completing the figure, he has now added the pillar; but still the base is wanting; and whenever a nation choose to act a Samson, not blind, but bold, down will go the temple of Dagon, the Lords and the Philistines.

If a house of legislation is to be composed of men of one class, for the purpose of protecting a distinct interest, all the other interests should have the same. The inequality, as well as the burthen of taxation, arises from admitting it in one case, and not in all. Had there been a house of farmers, there had been no game laws; or a house of merchants and manufacturers, the taxes had neither been so unequal nor so excessive. It is from the power of taxation being in the hands of those who can throw so great a part of it from their own shoulders, that it has raged without a check.

Men of small or moderate estates are more injured by the taxes being thrown on articles of consumption, than they are eased by warding it from landed property, for the following reasons: