Thus the main weight of the taxation of the Alcohol
Working Classes is on \k\!&si Alcohol and Toftacco. Tobacco.
It constitutes more than half the burden on the
average of temperate families, and far more than
half on the intemperate.
The next heaviest item is made up by the duties com, Tea,
on C(??7i, jTea, Coffee^ and Sugar, which will be pared with

those of

seen by the table on page 112 to average 2 per Upper an<i

Middle

cent, on all Incomes under £100 a year, nearly 1 classes,
percent: at £500 a year, and 55. per cent, at £5,000.
The R ates and M iscellaneous Taxes are on the Rates, &c.
average of the United Kingdom the l owest of all
the taxes on the Working Classes, but they pre^s
with extreme inequality, varying in the instances
given in Appendix III. from 35. on £36, or 85. per
cent, near Christchurch to 435. on £53 IO5. or £4
per cent in Whitechapel ; a state of things which
urgently calls for reformation.
If any one should think that the above calculations are below the Professor
actual Taxation borne by the Working Classes, and that they are taxed ]^^'^^
as heavily as the Upper and Middle Classes, he should consult the Estimates,
Summary of Taxation given by Professor Leone Levi, at page 43 of
the Introduction to the ''Wages and Earnings of the Working
Classes/' published in 1867.
Professor Levi says : —

^' Our workmen have no reason to complain of the extent of Taxation



122 Camparatwe Total Tcucatian.
