Mr. HUME, in his speech o...
Nfr. Humz, in bis speech on Thursday night, touched 'but a nook of that unnatural impost, the Legacy-duty, WVe hope to see the whole of it laid aside for ever. We are aware that when the situation of the country allows tfe CHANCELLOR of the EXCHEIQUSR to commence the agreeable work of remitting taxes, it may be difficult to make a selection among conflicting claims fot priority. Every one thinks that tax the most severe, and tbe most strongly dlemanding a repeal, to the pressure of which him- self, from his trade, profession) or situation in life, is most exposed: yet do we think a generad principle might be adopted in this respect, which would leave no just cause of dissatisfaction to any one. It is reasonable to conclude that those taxes to which the nation has alvays been sub- jected are mpst congefifal to the habits of the pcople, and ares borne *ith least impatience; but that those which are of a novel nature, and to the invention of which the MIi- nister was forced only by the exigencies of the war, are most painful to public feeling-most repugnant to natiotedl usage. Of this description is the L-gacy-duty. No impost of the kind was ever before thought of in England. It was a reproach of the most crafty and creiel of the Ro,man Emperors, that even death itself did not rescue the deceased from his rapacity, the tyrant being frequendy left a co- heir in the will. But with us Government is co-heir, in a greater or less degree,. to all the personal property of the kingdom, no matterwhether we die intestate, or efideavour to transmit what we had previously secured from i4 gripe of the.tax-gatherer, by a testamentary disposition: A,Other objection tit this tax is, teat it imitates tl# In. I core-tax in its most oppressive and odious traits.: it is .an inquisitorid tax. It not.onlv seizes a parcel of a 'ian's property which has b-eet coinvefted ilitO tbneqiatthls de- cease, but it enters his ransion, his countinghouse, and shop, and it th&reatiinaEes his 'tr,dh7'stoek, tlie iitensils of his business, its net pr'&uc' efcts'ie value of which itis often most injurious to- disclose, and it shares the amount with the legatee. The tax, however,wwith all this severity, is still a partial tax: it is incapable of being applied (and we 2Te thankful that it labours under this ixieapacity) tQ real property;- that is, it weighs upon individuals who are strragling with the winds and -waves of fortune, and endeavouring to reaeh a port oF security; biat from those who are arrived in that port) and are secure, it exacts no contribution, as a fee for the protection of the cargo-whioh.they have ianded.