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1799] Agricultural Remarks. On Taken-work. especially if they have a good fall-back, To the Editor of th: Montbly Magazine, either on a sound clover-ley, or on grass.

SIR, I do not think it the best management to winter sheep in yards, for, in my opinion, In your Magazine for September last

(vol vi. page 169) are inferted a few manure by great stock, than by sheep, as I observations which I sent to you on the have feldom seen greater, or more lasting subject of taken-work. I there stated at benefit from sheep yard dung, than from large the reasons which then occurred to a good fold. If turnips are fown on clays, me for giving it a decided preference to I would by all means advise a fall-back of common day-labour, hinting, however, clover-ley of one year's standing, meant for the necessity of taking into consideration beans ; it will materially, benefit the crop one qu ftion, which, at that time, I wholly and not rob the turnip-land so much as omitted noticing, namely, Whether the indrawing off : by this means I am of opinion creased labour which taken-work invites is that a farmer, on strong land, may be en- injurious to the constitution? whether it abled to keep his stock with nearly equal ad- produces a prematurity of old age? It is vantage to those on the lighter foil.--But, of great importance that these questions by my question (vide Magazine for March) should be solved, and I hoped that the foI wished to gain some information of a lution of them might have engaged the substitute for turnips, the keep of which attention of some of your correspondents: would be above ground, therefore much it is because I ftill hope so that I revive the better for the sheep, and go farther than subject, for I really do not feel myself by turnips, which on strong land are much any means competent to form a decisive wasted by being trod into the dirt. Ca opinion concerning it: I am, however, on bages seem to be the beit adapted to this the whole, inclined to believe that it is not purpose.

injurious. I do not intend to assert that With respect to the Ruta-baga, your excessive labour will not exhaust and wear correspondent allows that other turnips out a man as well as a horse, or any other will not always stand the frost, even if very animal; of course I admit that a husbandcarefully stacked.-Now I can very safely man may injure himself by working. But affirm that no frost will injure these, nor I am of opinion that, from the nature of do I think they draw the land any more his employment, he is mnch less likely to than the common ones would do, if allowed do fo than the manual labourer in almost to stand as long (from the end of May to any other occupation; and that, in the the end of April), neither do I think the present state of fociety, the probability is, deficiency of quantity so great as is fup- that, if he works by the piece, he will posed: the turnips are certainly smaller, rather add to the number of his days than but then they do not require to be fet out shorten it. so far, and the difference in folidity will, I In the firft place, let us for a moment think, go a great way towards making up contemplate the nature of the husbandman's the deficiency of quantity, as one cubic employment: but look at his face-does inch of the Swedish weighs one third more not it bespeak health and hilarity ? examine than the fame of the Norfolk white turnip. his limbs--do they not evince activity and Draw them both off together, and I will strength ? the first impresion which the allow the advantage to the common ones; countenance and general aspect of that man and with regard to nutriment, when raised make on you, is it not, that his work froin good leed, of the yellow fort, they agrees with him ? and well it may ; the much resemble a carrot, both in taste and air which he breaths is pure and exhilarattexture.

ing; it is the untainted air of heaven. I have known raw potatoes given to

His work is hard-sometimes it is no milking cows, and they have conliderably doubt extremely hard; but remember this raised the quantity of milk. Where fuel very important advantage which the hufis so very dear as with us, it would hardly, bandman has over almost every other I think, answer to boil them.

labourer, that his employment is perpetually As your correspondent keeps a large varied. If he threshes to-day he plough. “pig-stock,” he is doubtless able to give to-morrow: no set of muscles is exclusively much useful information as the breed, and preternaturally exerted : by working and their management.

Yours, &c.

over hours one day with another, he feels Afrilist, 1799.

G. A.

no partial debility, no peculiar infirmity, Errata. In the Magazine for March, page

and in this respect differs from almost every 731, line e 9, froin the bottom, for stacked read

other class of workmen: for they by exPocked-132, line 6, place the comma after cessive application, bring on some disease or * notwithstanding.


infirmity peculiarly consequent to their mosphere, which he must have a strong conoccupation. This fact is well known to ftitntion who supports without forne inthe physician; and the anatomist is free jury. quently enabled to detect the employment But it is not my intention to draw a of a min by the diffection of his body.. comparison between the labour of husThe husbandman enjoys another advan- banámen and that of workinen in diiferent tage from this variety in his employment, departments of different manufactories : I which, though perhaps not strictly con. have stated advantages which, I am afraid, nected with the lubject of the present p? are almost exclusive to the former, and per, yet well merits to be mentioned; it is which, I think, are sufficient to give some this: the faculties of his mind are kept in sanction to my opinon, that, from the naaution. He is in the habit of observing ture of their employment, husbandmen are the effect of such and such husbandry; much less likely to injure their constituand though he cannot reason on the ope- tions by working extra hours than manual ration of manures with the science and labourers in almost any other occupation. acuteness of a philosophier, he learns Far from being tenacious of this opinion, froin experience what crops exhaust them however, I shall be truly glad to relinfoonest, and what require them molt : he quith it on hearing from fome of your corlearns what grain is best adapted to a par- respondents that the latter enjoy advanticular foil, and what rotation of crops is tages which counterbalance or outweigh likely to be most profitable, His atten those which I have stated as belonging to tion is of necessity turned to cattle of the former. various forts; to the ascertaining what I Thall be brief in considering the second is the cheapest food for them, the best part of my position, nainely, that in the mode of managing them, &c. &c. present ftate of society, the probability is, The varieties of weather excite his re that if he works by the piece, a husbandmark, and a countryman will foretell its man will rather add to the number of his changes with a degree of certainty that days than shorten it. astonishes a citizen.

But what is the value of longevity? to It is to the varied nature of his em- speak plainly, I think its intrinfic value ployinent that a husbandman is indebted is very questionable : where is to be seen for his mental activity, and I should add, a more melancholy and afflicting spectacle acuteness; for I believe there is no class than that of an old man, whole daily bread of labouring-men, who, to fimplicity of was purchased by his daily labour, remanners, unite more folid sense, sound duced by the infirmities of age, to the judgment and acuteness, than that of necessity of begging from a penurious parish farmers and their workmen. Adam a pittance for his support ? In estimating SWITH well observes, that “ the under the worth of many years to a man, the two standings of the greater part of men are things principally to be considerod are, the neceifarily formed by their ordinary em share of health which he enjoys, and the ployment. The man whose whole life mare of happiness; they are commonly is spent in performning a few simple connected--aud cæteris paribus-nothing operations, of which the effects, too, are is more likely to produce old age (and perhaps always the same, or very nearly such an old age too, as is alone defireable) The same, has no occasion to exert his than cheerfulness and contentment, understanding, or to exercile his inven. But how should cheerfulness and contenttion in finding out expedients for re ment be the companions of a man through moxing difficulties which never occur. early life, who is apprehensive that poIle naturally loses, therefore, the habit verty and want will invade his dwellof such exertion, and generally becomes ing, when he is no longer able by his own as stupid and ignorant as it is possible exertions to repel them? how shall that for a human creature to become." man's mind be at ease, whose labour has

Now then, let us walk into the city: not anticipated the necessities of a single what fickly faces, what emalculated week, and whole family, in case of his members do the manufacturing workmen fickness, must be instantly distressed? The in general present? pale, dirty, ragge:?, cominon price of day-labour in that part of they are the pictures of infelicity! Look the conntry where I reside is nine shillings at their children—the miserable miniature a week ; I know some place, where it is less of their parents! But is this wonderful? even than this. How shall a man, who what is the nature of their employment? pays, perhaps, three guineas, or three sedentary, dull, and unvaried. Many of guineas and a half a year for his cottage, the breathie a close, damp, deleterious at- and earns only nine shillings a week; how


en it.

Taken-vork..... Taxation.

275 shall he feed and clothe himself, his wife fore, the probability is, that if he works and half a dozen children, and save any by the piece, a husbandman will rather money to support him in case of sickness ? add to the number of his days than shortI declare it battes my discernment to find out. Mifery must haunt such a man; it In estimating the supericrity of takenmust follow him like his shadow: and work to day-labour, in point of advanwith such a fiend by his fide, gnawing his tage to the workman, I forgot to mention very vitals, old age is a punishnient not in its proper place one very important very likely to be indicted on him. circumstance, namely, the employment

In my former communication on the of children. It were ealy to declaim on fubject of labour, I stated, that were the this fubject for haif an hour, but I will two workmen, whom I constantly* em not, Mr. Editor, thus trespass on your ploy at taken-work, reduced to labour time and patience. Suffice it to say, that by the day, they would lose about one if a man can earn but eighteen pence a fourth of their present earnings, which, day, he will leave his.boys at bome, or on an average of the year, are, I appre. they will probably be sent to pick up bend, twelve shillings a week--they would sticks and break hedges ; thus will they lofe, each of them, seven guineas a year, tear their clothes, the mending of which, or thereabouts. The first and most ob- in all probability, will cost more money vious consequence would be, that they and more time than twice the value of could neither of them be fo fully fed, so the skicks. On the other hand, if a man's well clothed, and fo warmly houled, as wages depend on the quantity of work they are at present : the consequence of cxecuted, he will bring his boys into the this, again, might be, that they would field alınoft as soon as they can run alone, not be lo able and willing to undergo the and although they can earn nothing till fatigue of common day.labour then, as they are ten or twelve years old, it is they are to undergo the fatigue of extra fomething that they are kept out of mitday-labour now; and whatever may be chief, and are training up to be useful, Sir MORDAUNT MARTIN's opinion on by habits of early industry. It is astonishthe subject, I think another consequence ing that this advantage belonging to is probable, namely, that they would be taken-work should have escaped me, as more frequently seen at the ale house then it is daily and hourly before my eyes : than they are at present. Indeed they are but, in examining distant objects, it is never seen there now, except at their purse- no very uncommon thing to overlook those meetings, or on some such occasion of fers that are near us. tivity; for each has a comfortable clean cot

Your's, &c.

A FARMER. tage to go home to after his day's labour. Deprive them of comforts at home and To the Editor of the Monibly Megzzine. people must go abroad. Many a poor SIR, wretch is driven to the ale-house by the LTHOUGH our contributions for misery which inhabits his cottage; his earnings are insufficient for the main- risen to an incrmcus fum; the apportenance of his family, and that very in- tioning of these burthens, according to sufficiency is the ultimate cause why he the real abilities of the members of the reduces those earnings still less than they state, has been little attended to. The are: a tankard of ale is, to him, the only Len object of the proposers of our taxes has thean cupin which he candrown his wretch- been an immediate increase of revenue, edness. Whether the alternation of misery in the mode least obnoxious to the people; and intoxication is not more likely to and with this view, taxe's on articles of bring a man untimely to the grave, than consumption have generally been resorted hard labour relieved by cheerfulness and to, which, if they are not imposed disupported by plenty, is a question on rectly on the necessaries of life, ineet with which there will scarcely be much differ- little opposition, because they appear to ence of sentiment: in my opinion, there- leave an option of saving, or not paying

the tax, by retrenchiment or disuse, while Every farmer knows that there are, oc

they make the rich and poor contribute in casionally, jobs to be done which it would be proportion to their coníumption of the

article. impoñible to put out ; such as rising wood,

But few comparatively of the topping trees, &c. My expresion, however, millions who pay taxes, perceive the inthough not rigidly correct, is fufficiently fo, justice of this mode of taxation, which as I very feldom employ either of these men in favour's the rich in proportion to the day-labour,

increase of their wealth ; although, if


At the experies of government have

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any deviation from equity must exist, the family and an unmarried man: the derich certainly should not be the class

duction should therefore be an increasing favoured. The subject is lets understood proportion accommodated to the fituation than perhaps any other branch of political of individuals. Again, if the tax leaves æconomy; and, it is with pleasure I find persons with equal incomes in the same that the abilities of Mr. FREND have relative situations in which it found them, lately been employed in investigating “the it hould at leait permit the capitalist to principles of taxation.

expend the same annual sum as the person The foundation of his system is the who derives his income from industry; fame on which Mr. Pitt pretends the if the latter is taxed at 201, for 200l. a tax on income refts, that “every man's year, he has 1801. to spend, but if the contribution to the state ought to be in former pays 4901. tax and spends 1801. proportion to his means, and the relative it is evident, though the tax decreases, situations of perfons, the fame before and his capital will soon be annihilated ; the after payment of a tax. The truth of progress of its diminution, lipon the supthis proposition will be disputed by none, position that he continues to spend this except those who wish to see taxation made sum yearly, will be as follows: the means of introducing a greater Years. Capital. Income. equality of condition ; an idea, the juftice of which is doubtful, and which

£4000 £200

176 probably, will never be reduced to prac


154 tice. Admitting the principle therefore,


134 the point on which difference of opinion


115 is likely to arise, is the mode of eitimat


98 ing the taxable means of individuals.in


82 different circumstances. Mr. FREND, in


67 comparing the situation of two persons,


53 the one deriving his income from landed


40 estate, and the other from personal in


29 dustry, adds to the income of the former,


13 the value of his estate at a certain number


8 of years purchase, and deducting in each In the thirteenth year the capital and case the amount of income absolutely income amount to only 1671." so that necessary for subGistence, considers the re whether the tax is paid or not there is spective remainders as the proportion of not sufficient to spend 1801. and the whole contribution. Thus, if an eftate of 200l. of the property is consumed. Thus the per annum is valued at 20 years purchase, person who hy his industry has accumuthe property of the proprietor is 4200l. Iated a capital which will produce an whiie that of the person whose income income that he judges sufficient to live arises from industry is only the year's upon, is not only to diminish his expenincome; and 301. being, deducted from diture in the same proportion as others, each, if the person with 2001. a year but is also to pay luch further tax upon from industry is taxed at 201. or 2-17ths the produce of his past industry, as will of the taxable part of it, the proprietor entirely deprive hiin of the means of subof the estate producing the same income fistence at the very time when he will be ought to pay 490l. If either possess un the most unable to help himself. It is productive property, its annount beyond true, fome variation is proposed in the 201. is included in their taxable means. mode of taxing income derived from

It would be unreasonable to object to capital when it is reduced to 30l. per ann. the sums which Mr. Frend has adopted but the adoption of this alteration, acas deductions for the untaxable part of cording to which the income ftill dievery person's property, as they might be minishes, shews that a more general rule fixed greater or lets ; 'but it seems that it is desirable. should by no means be the same in all That persons deriving their income cases, for the tax professes to leave the from capital, ought to be taxed much members of the state in the same relation higher than thole who derive the same to each other in which it found them; income from industry; which, of course, and it will not be pretended that the in- if they spend the same fums, will genecome absolutely necessary to enable a day- rally intrench upon the capital of the labourer and a peer to maintain their former, cannot be denied by any who respective situations is the fame, or with confiders the subject, Many persons respect to a married man with a young“ see the effect of the tax in diminishing




On the word Hitch.....State of Society in Norwich. 277 the capital and consequent income of the may not be unacceptable to some other of one, but do not reflect on the effect of your readers. I wish it may serve as an the tax upon the other, in preventing additional caution to critics, not to alter him from realising the capital and in- the words of an author because they do not creasing his income. Hence we hear ter understand them. rible complaints continually in the world, Hitch is in common use among seamen when a man's capital is touched, not to fignify a particular kind of knot, emconsidering that the capital which another ployed to fasten a rope over a pin. They might by his industry have realised, if it also say bitch a hook into an eye, or had not been for the tax, is as sacred to loop, or under any thing of which they him as the part of the capital which want it to take hold. I believe, too, another is obliged to trench on to pay his the word is still familiar in the west of tax." Still, however, it appears inequit. England, at least with all the parts of it able to deny the poslesfor of capital which with which I am acquainted. Thus, if he

may have acquired by his labour, any a lady's cloak, or gown, as she walks advantage from it; in the instance given, along, should be caught by a nail, a tenthe person whose income arises from in- terhook, or the like, she will say is dustry spends 180l. per annum, the other bitched : or if Molly, when the takes her fpends no more; yet, it an alteration was linen from the hedge, should find it held not made in the mode of taxing, he would fast by the thorns, she will be vexed by in a few years be left deftitute: if it be its bitcking. Hitchel, or hatchel, is the faid that the superiority of the latter name given to a sort of comb, consisting perion consists in having his income cer of a number of sharp blender spikes, iain for a number of years, it may be fixed on a piece of wood, with which replied, that his disadvantage is great in flax-dressers bitchel their flax, or part the being equally certain of losing it if he fibres into fine threads, and separate the lives beyond the terin. It would, per- bits of stalk, &c. from them. The haps, be a more just mode of estimating Germans ute bechelen for the same inthe

property of the person who derives ftrument and the same process. They his income from capital, to deduct his also call the beard of corn hatchel. All life interest in untaxable income from the these words, no doubt, are derived from full value of the estate or capital, and the same root; and the expression of Pope consider the remainder as the excess of his always appeared to my ear, accustomed taxable means beyond that of the person to nautical and west-country terms, as deriving his income from induftry: thus, particularly appropriate. in the above instance, if the life of the

Your's, &c. S.N. poffeffor of the estate is worth ten years purchate, deduct_3001. from 4.200l. and the proportional tax on the remainder will To the Editor of the Monthly Magazine, be 4581. instead of 4901. ; the deduction,

" Mores hominum multorum." would diininilh yearly, but the pofleffor would always be secure of at leaft the in. Weditor, was that same scholar of come for subsistence during his life. I am aware that some objections may be made Alcala, Don Cléofas Léandro Pérez Zamto this modification, and this subject cer bullo! He would have known no more tainly admits of a greater degree of pre- of what passed in Madrid than I do if cision. Mr. FREND has done much to he had not scraped acquaintance-and it wards elucidating the principles of equit- was by the merest accident in the world able taxation, and perhaps some of your too-with the renowned Asmodeus; who, correspondents may be able to remove the in gratitude for his liberation from the objections to which his plan appears aftrologer's phial, perched with him on liable, or to suggelt some improveinents the lower San Salvador and uncovered the

Your's, &c. houses of the city, so that the scholar 11th Feb. 1799.

J.J.G. might see every thing within them, just

as easily as he could see the contents of a

pye when the crust is taken off*. To the Editor of the Monthly Magazine. Now, Mr. Editor, were I endued with SIR,

the diabolic power of Afmodeus, I would HILE I approve Mr. Kershaw's feat you on the weathercock of the ca

defence of the word bitch in your last number, I beg leave to give him the * " De même qu'on voit le dedans d'un following information ; which, perhaps, pâté dont on vient d'ôter la croute." MONTHLY MAG. NO. XLIV.


on it.

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