TAXES ON NECESSARIES VERSUS TAXES ON KNOWLEDGE. A TAX is a thing odious alike to Radical and Conservative, unless, indeed, he be feelingly persuaded that taxation is a necessary evil, by deriving his means of life through his Majesty's Exchequer an instinct. common, it has been but too often invidiously insinuated, to both classes of politicians. But however this may be, a tax in the general is a thing odious. Some are more odious than others, says modern political economy; and of all others, cries the Liberal, nor doth the Conservative exert himself to contradict the doctrine, of all others, the most odious are the "taxes on knowledge." To this we stand engaged as lovers of, and perhaps as livers by, literature to say "Amen." But considering that honesty as well as interest is a little concerned in this matter, we are anxious to inquire further before we yield an unqualified assent to a proposition which is now but too generally taken for granted upon the credit of the assertors, by a very large portion of his Majesty's lieges, who (chiefly through the solicitations of a certain society circulated by certain members of the Legislature) have been induced to offer up their prayers and petitions to the Commons House of Parliament for the repeal of the said "taxes on knowledge." And if the agitation has been more vivid and continuous than of other political and financial objects, it should not be forgotten that journalists and publishers, the persons interested, are the masters of the spell; they are, in this instance, not only the instruments, but the cause. A tax we for the third time pronounce to be an odious thing-yet taxes must be raised, so long as there is a national debt and a government. We are alike ready to admit that England suffers under many, too many of them-that the whole scheme of her taxation wants to be remodelled; still taxes must be raised. This granted, those taxes are the least injurious, and therefore the best, that interfere least with the necessities, the morals, the comforts, and the business, and press least upon the purses, of the people. By this test we propose dispassionately and impartially to investigate the merits and the demerits of the upon knowledge." taxes The first inquiry must be, what in this sense constitutes knowledge? Books of all classes and newspapers-a wide definition, but one which the public, and especially the reading public, has been well contented to accept. No trifling obloquy and effect attach to a name, and the adoption of the phrase taxes on knowledge" raises in no small degree the force of the talisman. The word "knowledge," it has been so contrived, now not only stands for Lord Bacon's acceptation of "power," but for the very source and fountain of place, honour, distinction, wealth, conduct, and happiness itself, as the combination of all these attributes. Knowledge is declared, from a million of oracles, to be the be-all and the end-all of this our intellectual existence. To restrict, to limit, or in any degree to confine this the sole strong, simple means of all that is valuable in life-in a word, to "TAX" this summum bonum becomes instinctively, as it were, a thing too horrible to be endured by a free and intelligent people: yet still, we say, the evil is but comparative. Taxes on knowledge are not the only taxes-they may not, perhaps, we venture to hint, be those which subtract most from the happiness of the subject. First, however, let us estimate their actual pressure. Of knowledge, most rightly so called, books are the best if not the mightiest vehicle. There are two ways in which these taxes affect them: directly on the paper, and indirectly by advertisements. The tax on paper is three pence per pound weight-the tax on millboard, the substance in which books are bound, twenty-one shillings per hundred weight. A just understanding of this matter has been a good deal mystified and perverted by the way in which it has been treated. The expenses of paper, print, and publication, have been aggregated according to the numbers of the edition-500, 750, or 1000,* and a per centage struck. Computations of how many are sold have been made, and it has been attempted to substantiate a plea of injustice in the mode of imposing the tax (that is both in the principle and the manner) chiefly, indeed, by the fact that a very large proportion of books printed are not sold. This method of argument does not however appear very satisfactory, and when estimated by a comparison between the taxation of luxuries and necessaries, it seems still less so; for when taxes are laid upon necessaries, the Government extorts, inevitably extorts, from every one, according to his absolute occasions, a certain portion of his expenditure. When taxes are imposed on articles which it is optional with the purchaser to buy or not-he is able to consult his purse, to weigh his ability against his inclination to purchase, and to decide accordingly. It has, therefore, been hitherto held to be a recommendation that an article of revenue be chosen which may thus afford to prudence an alternative. This recommendation applies strictly to books, and therefore (to the payer of taxes) it forms a beneficial item in the consideration. The paper usually employed for book-printing is called demy, and varies in price according to weight and quality; but that which is most generally used, that which affords an average, may be computed to weigh twenty pounds the ream of twenty (inside, or perfect) quires of twenty-four sheets each quire; ergo, twenty pounds' weight of paper will give 480 sheets, which, in quarto, will amount to 3,840 pages-in * In the" Edinburgh Review," No. CVI., pages 429-430, according to the following formula:Estimate of the cost of an octavo volume of 500 pages, printed on respectable paper, when 500 copies are printed, showing which part of this cost consists of taxes. Cost. £88 18 Duty., 38 10 0 £ 8 12 10 Printing and corrections Paper octavo, to 7,680 pages--in duodecimo, to 11,520. The average contents of a volume may be fairly taken at 500 pages in round numbers. Five shillings being the duty upon a ream of such paper, it follows that upon a quarto volume of 500 pages, requiring sixty-two sheets and a half, the tax amounts to seven pence three farthings, the price of such volumes being rarely less than from thirty shillings to two guineas. Applying the same rule to an octavo of twelve shillings price, the tax is found to amount to a fraction less than fourpence, and upon a duodecimo sold for about six shillings, to twopence halfpenny! The duty on book advertisements, however, constitutes the heaviest charge. But even this is exaggerated to a degree incredible. The duty on each advertisement is 1s. 6d., and commonly the booksellers advertising in the country journals include from one to twenty different. books in one advertisement. When, therefore, 207., 257., and 307. is taken, (as in the " Edinburgh Review,") the calculation, however true in one instance it may be, does not apply to the general run of publications. For estimating the average at six different works only to each advertisement, a single edition may be advertised (as far as the duty is in question) sixteen hundred times for the amount of 20%.,- -a thing which we will venture to aver never happened; and if we suppose the book to be advertised by itself, the advertisement must appear 272 times to amount to the sum,-an extension of advertising we entirely disbelieve. We think we may defy any bookseller in England to prove that any work ever formed the subject of 272 single advertisements during the sale of one edition; when, then, the amount is stretched to 30%., or 400 single insertions, it becomes utterly incredible. Yet such are the allegations upon which the abrogation of the taxes on knowledge have been supported. Further, the statement in the " Edinburgh Review," to which we have alluded, estimates the duty at 50 per cent. of the whole cost. In the case of the very shortest advertisement, this might by possibility be true at that time, before the two shillings were taken off; it could then only be true in the instance of the shortest annunciations of a single volume. Now, since the duty has been reduced to eighteen-pence, it does not hold perhaps in any one case. No journal of any circulation charges less than five shillings for the shortest insertion, and, as the charge rises according to the number of lines (that is, according to the space occupied, the duty remaining the same), the amount to which we refer is a perfect fallacy. The 50 per cent. is also taken upon a single volume, whereas works in general run to more than one volume. Yet upon this computation have stood all the arithmetical statements we remember to have seen. Where the advertisements contain more than one book, of course the duty bears according to number. Two examples of works published by the house of Longman and Co. now lie before us, advertised in May last in a provincial newspaper, which contain the one seventeen, the other twenty volumes: of course, in the one instance, the advertisement cost something more, in the other something less than one penny per volume duty. The aggregate value of the books enumerated in the one amounts to seventeen pounds (advertised for eighteen pence duty), and the price of three of the articles is not specified. The aggregate value of the other list is 11. 19s. 6d. The one contains works of science, the other the belles lettres. Now, observe the real bearing of these facts and illustrations, admitting the estimate of 201. charge upon a single work (not volume). The commonest novel in three volumes will reduce it to 6l. 13s. 4d. Upon the edition of Lord Byron's work, in seventeen volumes, the 201. would come down to nearly a single pound each; and in Sir Walter Scott's novels, in fortyeight volumes, the 201. would dwindle to 8s. 4d. So much for arithmetical truth. And this, too, observe, embraces the supposition that each work is advertised alone. We come next to the taxes on newspapers and advertisements, which we trust it will be seen, from what we have said, form the main part of the question. The evidence of Lord Brougham, "given before the Select Committee of the House of Commons on Libel Law," is chiefly relied upon and put forth as the foundation of, and indeed it contains the great objections to, these imposts. The sum and substance of his Lordship's observations will be found in the following extract :— "It appears quite obvious, that in these circumstances there are but two ways of meeting this great evil: the one is, having recourse to the ordinary principle in all such cases, namely, taking away the impediments from the fair dealer, from the respectable publisher, and thus removing the advantage which the law now gives the unfair dealer. The fair dealer is now liable to a stamp of 3d. or 4d., which the other escapes. The latter not only highly seasons the food he prepares for the perverted taste of the people, with highly-flavoured ingredients, but he has also a more effectual advantage; he undersells the fair dealer by 300 per cent. The consequence is, that the fair trader has no sort of chance in such a competition. It is quite clear, if you remove the stamps, you apply the common principle of destroying the smuggler, by lowering the duties. This has been found quite effectual in other branches of legislation. I cannot see why it should not be made equally effectual in this. The only other mode of meeting this great mischief, is by providing more wholesome food for the reading portion of the people, and that happily has been attempted, and attempted with great success. I believe I speak in the presence of some colleagues of mine of the Society of Useful Knowledge, who could inform the Committee more in detail; but I think the Penny Magazine' destroyed a great number of those wicked publications, some of the most obnoxious of them, in three or four weeks after it was begun: the most obnoxious of all, perhaps, were not put down, for the same profligate class of readers do not find harmless matter equally palatable; but the great bulk of readers prefer this publication, circulating a couple of hundred thousand, sold for a penny, containing articles of great value (for, regard being had to its value, it is about one-fourth part of the price of the common penny unstamped paper). If these two means were adopted together, that is, increasing the number and variety of innocent and useful publications, and taking off the tax which prevents competition, and thus provide more good, cheap papers for the bulk of the community, I have no doubt the public would no longer have any reason to fear the worst kind of libel. I beg to add, that though the Penny Magazine' has been enabled to be sold so cheap, in consequence of its immense numbers, and still increasing sale, that is a price which could not be afforded by any private individual; a society can afford it; and a sale of tens and hundreds of thousands can afford it; but a great many things would be very proper to be published, for which there is not a demand of above 500 or 1000; and this is quite impossible, unless at a higher price. But the public require papers of less value than the Penny Magazine,' and will buy them, though of less value, and therefore not so cheap, provided they be sold for a penny, or twopence, and also contain news. The people wish to read the news, in which they take an interest, and in which it is fit they should take an interest. In public affairs they are nearly concerned, and it is both their right and their duty to attend much to public affairs. I am of opinion that a sound system of government requires the people to read and inform themselves upon political subjects, else they are the prey of every quack, every impostor, and every agitator, who may practise his trade in the country. If they do not read, if they do not learn, if they do not digest, by discussion and reflection, what they have read and learnt, if they do not thus qualify themselves to form opinions for themselves, other men will form opinions for them, not according to truth and to the interests of the people, but according to their own individual and selfish interests, which may, and most probably will, be contrary to that of the people at large. The best security for a Government like this, for the Legislature, for the Crown, and generally for the public peace and public morals, is, that the whole community should be well-informed upon its political as well as its other interests; and it can be well-informed only by having access to wholesome, sound, and impartial publications. Therefore they will and ought to read the news of the day, political discussions, political events, the debates of their representatives in Parliament, and of the other House of Parliament; and on not one of these heads can any paper be published daily or weekly, without coming under the stamp-law; consequently the people at large are excluded, by the dear form in which alone the respectable publishers can afford it, while they pay the duty. They can only have it in a cheap form by purchasing of publishers of another description, who break the revenue-law by paying for no stamps, and also break all other laws by the matter they publish. If, instead of newspapers being sold for sixpence or a shilling, they could be sold for a penny, I have no manner of doubt there would immediately follow the greatest possible improvement in the tone and temper of the political information of the people, and therefore of the political character and conduct of the people. It is my decided and deliberate opinion, from very long and anxious consideration, that the danger is not of the people learning too much, but knowing too little. It is no longer a question whether they shall read or not; it is no longer a question whether they shall be instructed or not; it is no longer a question whether they shall be politicians, and take part in the discussions of their own interests or not; that is decided long and long ago. The only question to answer, and the only problem to solve is, how they shall read in the best manner; how they shall be instructed politically, and have political habits formed the most safe for the constitution of the country, and the best for their own interests. I can devise no other means than making that accessible at a cheap rate, which at present they must have at a rate they cannot afford, without having it bad as well as cheap. I wish to give it them both cheap and wholesome." A penny newspaper is then to be the panacea against the evils here enumerated. Very well; let us argue the matter upon this ground. The existing price of newspapers is, in the common run, sevenpence each. If then the whole duty of fourpence (with a discount of 20 per cent.) were taken off, the papers could not, probably, be sold under threepence, and the price is fixed even thus low, because of the profits upon advertisements; for it is a well-known fact, substantiated by actual accounts, that the entire profits of publishing a journal lie in the advertisements the largest circulating journal in England would not, from the profits upon the mere sale, pay its expenses. A few of the weekly prints may, perhaps, afford an exception, but the exception does not apply to twenty of the three hundred and twenty journals which, according to the "Edinburgh Review," are printed in the United Aug.-VOL. XLIV. NO. CLXXVI, 2 L |