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his only imperative tax is 7d. per annum for salt.
The owner of personal property, though a millionaire,
may, under like conditions of abstinence from the
luxuries of drink, litigation, and English cloth, contribute
 nothing but the 72. for salt to the expenses of
the state. The artizan’s position is the same, The
trader, when he has paid his 74. on salt, and, if his
gains are over £50 per annum, his licence tax, may
go free of further taxation. The only imperative
tax on the agricultural labourer is the annual 7d.
per salt.

This of course refers to imperial taxation and
not to local and municipal rates, such as octroi ; still
it shows how very lightly all are taxed and how
many, who should be heavily taxed, go free,

Principles of Taxation.
* The four great laws of taxation may be thus
stated :—
First.—That the people of a country should be
taxed or give their support to the government
in proportion to their ability to do so, The
rich should give much ; the poor little.
Secondly—That the taxes which each person has
to pay should be definite and certain in amount,
—that is to say, should not be changeable
without long notice or at the will of any person,

* The Laws of Wealth, by Horace Bell.

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