Appendix a.

Estimate of the proportion of expenditure paid as taxes, general or local, by average families of man and wife, with one child over 10 years of age, and one child under 10 years. The families are supposed to expend respectively the total amounts of £40, £85, and £500, and to represent the classes of labourers, artisans, and middle-class persons. The family expending £500 a-year is supposed to maintain three servants.

In the above statement no allowance is made for many of the stamp, license, and minor customs duties, or the net revenue of the post office, so that six or seven millions of revenue remain unaccounted for. These duties fall mainly upon the wealthier classes, and if they could be apportioned, would probably raise the payments of the middle-class and artisans' families to 10 per cent., the labourer's payment re maining somewhat less than 10 per cent. No account is taken of intemperate consumption of spirituous liquors and tobacco. Many of the license duties are taken into account in calculating the effect of the customs duties, and an allowance of 20 per cent. is added to the duties on commodities to cover the interest charged by the dealers who advance the duties.