TAXES. The general objects, character, and principles of taxation and of different classes of taxes, are treated of under the head of TAX, Taxaries. In this place it is proposed to give a short summary of the amount and description of taxes paid in Great Britain and Ireland, whether aaaeesed directly upon property, or collected indirectly upon articles of consumption ; including not only such taxes as are paid to the general government, but also all municipal and local assessments or contributions.
From which the salaries, ke. of the revenue departments. amounting to 4,509,402/. has to be deducted as the charge for collecting; of this, the Post Office expenses for management in 1859 was 1,851,953!. The remainder, 2,657,4491., gives an average of less than 9d. in the pound as the charge of collection.
The assessed taxes are the house-tax, the tax on male servants, taxes on carriages, on horses, on dogs, armorial bearings, horse-dealers' duty, game duties, stage-coach duties, and duties on passengers con veyed for hire by carriages travelling on railways. In 1840 (3 & 4
Viet. c. 17) 10 per cent. additional was imposed on all the assessed taxes. The income-tax was imposed April 5th, 1842, for three years, and was then renewed for another three years, and has been continued at varied intervals ever since. For 1860 it was imposed at 10d. in the pound ; for 1861-2 it is proposed to reduce it to Od. in the pound.
Bachelors, except Roman Catholic) clergymen, pay an additional duty of IL on male servants. [Baer:if:Loft The charges for game duties are stated under GAME LAWS. The duty on passengers con veyed for hire by carriages travelling on railways is 5 per cent. on the grow amount of the fares. As to the duties on stage-coaches, see