Classic from the year 2009 in the subject Philosophy - Philosophy of the 17th and 18th Centuries, - entries in the bibliography, language: English, abstract: Taxes on law-proceedings constitute in many, and perhaps in all nations, a part of the resources of the state. They do so in Great Britain: they do so in Ireland. In Great Britain, an extension of them is to be found among the latest productions of the budget: in Ireland, a further extension of them is among the measures of the day. It is this impending extension that calls forth the publication of the present sheets, the substance of which has lain upon the shelf these many years. It is a well-known parliamentary saying, that he who reprobates a tax ought to have a better in his hand.1 A juster condition never was imposed. I fulfil it at the first word. My better tax is-any other that can be named. The people, when considered with a view to the manner in which they are affected by a tax of this description, may be distinguished into two classes: those who in each instance of requisition have wherewithal to pay, and those who have not: to the former, we shall find it more grievous than any other kind of tax, to the latter a still more cruel grievance. Taxes on consumption cannot fall but where there is some fund to pay them: of poll taxes, and taxes on unproductive property, the great imperfection is, that they may chance to bear where such ability may be wanting. [...]