NOTES:
1. In 1810, the workman's wages were guaranteed not to be less
than 26s.
Chapter 33
On the Effect of Taxes and of Legal Restrictions upon
Manufactures
414. As soon as a tax is put upon any article, the ingenuity
of those who make, and of those who use it, is directed to the
means of evading as large a part of the tax as they can; and this
may often be accomplished in ways which are perfectly fair and
legal. An excise duty exists at present of 3d.(1*) per pound upon
all writing paper. The effect of this impost is, that much of the
paper which is employed, is made extremely thin, in order that
the weight of a given number of sheets may be as small as
possible. Soon after the first imposition of the tax upon
windows, which depended upon their number, and not upon their
size, new-built houses began to have fewer windows and those of
larger dimensions than before. Staircases were lighted by
extremely long windows, illuminating three or four flights of
stairs. When the tax was increased, and the size of windows
charged as single was limited, then still greater care was taken
to have as few windows as possible, and internal lights became
frequent.
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