The question then will be, how to dispose of this surplus.
Whoever has observed the manner in which trade and taxes twist themselves together, must be sensible of the impossibility of separating them suddenly.
First.

Because the articles now on hand are already charged with the duty, and the reduction cannot take place on the present stock.
Secondly.

Because, on all those articles on which the duty is charged in the gross, such as per barrel, hogshead, hundred weight, or ton, the abolition of the duty does not admit of being divided down so as fully to relieve the consumer, who purchases by the pint, or the pound.

The last duty laid on strong beer and ale was three shillings per barrel, which, if taken off, would lessen the purchase only half a farthing per pint, and consequently, would not reach to practical relief.
This being the condition of a great part of the taxes, it will be necessary to look for such others as are free from this embarrassment and where the relief will be direct and visible, and capable of immediate operation.
In the first place, then, the poor-rates are a direct tax which every house-keeper feels, and who knows also, to a farthing, the sum which he pays.

The national amount of the whole of the poor-rates is not positively known, but can be procured.