12 Reckoning the taxes by families, five to a family, each family pays on an average, 12l. 17s. 6d. per ann. to this sum are to be added the poor-rates. Though all pay taxes in the articles they consume, all do not pay poor-rates. About two millions are exempted, some as not being housekeepers, others as not being able, and the poor themselves who receive the relief. The average, therefore, of poor-rates on the remaining number, is forty shillings for every family of five persons, which makes the whole average amount of taxes and rates, 14l. 17s. 6d. For six persons, 17l. 17s. For seven persons, 20l. 16s. 6d.

The average of taxes in America, under the new or representative system of government, including the interest of the debt contracted in the war, and taking the population at four million of souls, which it now amounts to, and it is daily increasing, is five shillings per head, men, women, and children. The difference, therefore, between the two governments, is as under,

The sum thus remitted to the poor will be,

There will then remain three hundred and sixty thousand pounds out of the four millions, part of which may be applied as follows:

After all the above cases are provided for, there will still be a number of families who, though not properly of the class of poor, yet find it difficult to give education to their children; and such children, under such a case, would be in a worse condition than if their parents were actually poor. A nation under a well- regulated government, should permit none to remain uninstructed. It is monarchical and aristocratical government only that requires ignorance for its support.

Suppose then four hundred thousand children to be in this condition, which is a greater number than ought to be supposed, after the provisions already made, the method will be,

To allow for each of those children ten shillings a year for the expense of schooling, for six years each, which will give them six months schooling each year and half a crown a year for paper and spelling books.

There will then remain one hundred and ten thousand pounds.

Nothwithsanding the great modes of relief which the best instituted and best principled government may devise, there will be a number of smaller cases, which it is good policy as well as beneficence in a nation to consider.

Were twenty shilling to be given immediately on the birth of a child, to every woman who should make the demand, and none will make it whose circumstances do not require it, it might relieve a great deal of instant distress.

There are about two hundred thousand births yearly in England, and if claimed, by one fourth,

And twenty shillings to every new-married couple who should claim in like manner. This would not exceed the sum of £20,000.

Also twenty thousand pounds to be appropriated to defray the funeral expenses of persons, who, travelling for work, may die at a distance from their friends. By relieving parishes from this charge, the sick stranger will be better treated.

I shall finish this part of the subject with a plan adapted to the particular condition of a metropolis, such as London.