mittee, in 1642, for considering what rates should be laid on inland letters; and afterwards appointed postmaster by an ordinance of both houses, in the execution of which office he first established a weekly conveyance of letters into all parts of the nation. In 1657, a regular postoffice was erected by authority of the protector and his parliament, upon nearly the same model as has ever since been adopted. After the restoration, a similar office, with some improvements, was established by stat. 12 Car. II. e. xxxiv.; but the rates of letters were altered, and many further regulations added by subsequent statutes.' That branch of the revenue is now regulated by stat. 3 and 4 Vict. c. lii., by which the postage on letters is reduced to the lowest possible rate. This alteration in the law is undoubtedly very convenient and desirable in itself; but it has occasioned a very serious loss to the revenue of the country. There is a peculiarity in the nature of this branch of the revenue, which makes Blackstone say, that instead of being a burden, it is a manifest advantage to the public; and that there cannot be devised a more eligible method of raising money upon the subject; for therein both the government and the people find a mutual benefit. Other taxes are paid by the subject without deriving any immediate and obvious benefit therefrom; whereas for the postage of letters a most important service is obtained; and that service is not only performed with the utmost speed and exactness, but under the responsibility of the government of the country, and with the security afforded by that responsibility. Upon these principles, Dr. Frank 1 Blackst. Com. b. i. c. viii. p. 321, 322. 2 A great number of acts and parts of acts relating to the postoffice are repealed, and new enactments substituted, by stat. 1 Vict. c. xxxii.; and the law respecting offences against the post-office are consolidated by stat. 1 Vict. c. xxxvi. lin, in his examination before the House of Commons, said that the money paid for the postage of letters was not in the nature of a tax. He said, that it was a quantum meruit, or remuneration for a service done; adding, that a man might send a letter by a servant or special messenger, if he chose to do so. It may, perhaps, be argued, on the other hand, that the carriage and delivery of letters might be left to private speculators and companies, in the same manner as that of goods; and that the public service would thereby be provided for at as cheap a rate as would allow of the adventurers making a certain moderate profit on their capital. But the question then arises, whether private speculators could present any security equal to that afforded by the government. If a single company were entrusted with the exclusive privilege of performing the functions of the post-office, the inconveniences of monopoly (which have, indeed, begun to be felt in the case of railroads) would result from such an arrangement; and there are, besides, obvious reasons against entrusting to any private person or body, the whole correspondence of the kingdom. But Blackstone very truly remarks, that nothing less than an exclusive right can support an office of this sort; and that many rival independent offices would only serve to ruin one another. The bankruptcy of a post-office would be a most serious event. Besides, the security of independent post-offices would be still less than that of a single establishment, and might be liable to abuses which no vigilance could discover, and no legislation prevent. All these considerations naturally suggest the question, whether, in the event of its being found necessary to increase the burdens of the nation, there are not strong reasons for raising the postage of letters, in preference to augmenting any other impost which would not be so easily collected, so equally distributed, nor demanded with so great reason and justice at the hands of the subject. It would seem, upon mere grounds of equity, that no man can have a right to complain, if he is charged an adequate price for the great advantages which he derives from the post-office. Individual cases might, perhaps, occur, where a hardship might be inflicted on poor persons unable to pay the postage of a letter. But such cases could not, even under the rate of postage prevailing before the late statute, be of frequent occurrence; and it would, perhaps, not be difficult to provide for them, by regulations enabling such persons to receive letters as it were in forma pauperis. V. A fifth branch of the revenue consists in the stamp-duties, which are a tax imposed upon all parchment and paper whereon any private instruments, of almost any nature whatsoever, are written; and also upon licenses for retailing wines, letting horses to hire, and for certain other purposes. The first institution of the stamp-duties was by stat. 5 and 6 W. & M. c. xxi.; and they have since, in many instances, been increased to ten times their original amount. The laws relating thereto are consolidated and amended by stat. 2 and 3 Will. IV. The stamp-duties were managed by a separate board of commissioners, which was consolidated with the board of taxes by stat. 4 and 5 Will. IV. c. lx.; and the collection and management of the duties on horses let for hire, and on licenses relating thereto, was transferred, by stat. 6 and 7 Will. IV. c. xlv., from the board of stamps and taxes to the commissioners of excise. VI. A sixth branch is the duty upon houses and windows. This tax was first imposed by stat. 7 Will. III. c. xviii. The house-tax was abolished by stat. 4 and 5 Will. IV. c. xix.; but the window-tax is increased by stat. 3 1 Blackst. Com. b. i. c. viii. p. 325. Vict. c. xvii., to the amount of 2s. for every 20s., or ten per cent. VII. The seventh branch of the perpetual extraordinary revenue is a duty upon every male servant retained or employed in the several capacities mentioned in the act of parliament, which almost amounts to an universality, except such as are employed in husbandry, trade, or manufactures. This was imposed by stat. 19 Geo. III. c. lix., and is under the management of the commissioners of the land and window-tax. VIII. An eighth branch is the duty arising from licenses to hackney carriages and chairs in London and the parts adjacent. The laws relating to hackney carriages, and the duties thereon, were consolidated by stat. 1 and 2 Will. IV. c. xxii.; and the government of this revenue (which had previously been entrusted to a separate board), was, by the same act, vested in the commissioners of stamps. IX. The ninth and last branch of the queen's extraordinary perpetual revenue is, the duty upon offices and pensions, consisting in an annual payment of 1s. in the pound (over and above all other duties), out of all salaries, fees, and perquisites, of all offices and pensions payable by the crown, exceeding the value of 1007. a year. This taxation was imposed by stat. 31 Geo. II. c. xxii.; and is under the direction of the commissioners of the land-tax.2 To what purposes the produce of these several branches of the revenue is applied remains to be considered. And this is first and principally to the payment of the interest 1 And see stat. 3 Vict. c. xvii. 2 Blackst. Com. b. i. c. viii. p. 325. And see stat. 3 and 4 Will. IV. c. xcv., by which additional commissioners are appointed. of the national debt, with which the public revenues of the country stand charged, in favour of the national creditors. That debt may be stated in round numbers at eight hundred and fifty millions; and the annual interest thereon at twenty-nine millions. It is the money borrowed at different times, and owing by the government, for which it pays interest. "The respective produces1 of the several taxes before mentioned, were originally separate and distinct funds; being securities for the sums which were advanced on each several tax, and for them only. But at last it became necessary, in order to avoid confusion, as they multiplied yearly, to reduce the number of these separate funds, by uniting and blending them together; superadding the faith of parliament for the general security of the whole." There were then only three capital funds of any account: the aggregate fund; the general fund, so called from such union and addition; and the South-Sea fund, being the produce of the taxes appropriated to pay the interest of such part of the national debt as was advanced by that company and its annuitants: whereby the separate funds which were thus united became mutual securities for each other,3 and the whole produce of them thus aggregated, liable to pay such interest or annuities as were formerly charged upon each distinct fund; the faith of the legislature being moreover engaged to supply any casual deficiencies." Agreeably to these principles, the three funds above mentioned were united together in the consolidated fund, by stat. 27 Geo. III. c. xiii.; and by 56 Geo. III. c. xcviii. the consolidated funds respectively of Great Britain and Ireland 66 1 Blackst. Com. b. i. c. viii. p. 329. |