Fourteen thousand pounds is the proportion upon fifty thousand souls, taking two millions of poor-rates, as the national amount.
Be it, however, what it may, it is no other than the consequence of excessive burthen of taxes, for, at the time when the taxes were very low, the poor were able to maintain themselves; and there were no poor-rates.*[34] In the present state of things a labouring man, with a wife or two or three children, does not pay less than between seven and eight pounds a year in taxes.

He is not sensible of this, because it is disguised to him in the articles which he buys, and he thinks only of their dearness; but as the taxes take from him, at least, a fourth part of his yearly earnings, he is consequently disabled from providing for a family, especially, if himself, or any of them, are afflicted with sickness.
The first step, therefore, of practical relief, would be to abolish the poor-rates entirely, and in lieu thereof, to make a remission of taxes to the poor of double the amount of the present poor-rates, viz., four millions annually out of the surplus taxes.

By this measure, the poor would be benefited two millions, and the house-keepers two millions.
This alone would be equal to a reduction of one hundred and twenty millions of the National Debt, and consequently equal to the whole expense of the American War.
It will then remain to be considered, which is the most effectual mode of distributing this remission of four millions.
It is easily seen, that the poor are generally composed of large families of children, and old people past their labour.

If these two classes are provided for, the remedy will so far reach to the full extent of the case, that what remains will be incidental, and, in a great measure, fall within the compass of benefit clubs, which, though of humble invention, merit to be ranked among the best of modern institutions.
Admitting England to contain seven millions of souls; if one-fifth thereof are of that class of poor which need support, the number will be one million four hundred thousand.

Of this number, one hundred and forty thousand will be aged poor, as will be hereafter shown, and for which a distinct provision will be proposed.
There will then remain one million two hundred and sixty thousand which, at five souls to each family, amount to two hundred and fifty-two thousand families, rendered poor from the expense of children and the weight of taxes.
The number of children under fourteen years of age, in each of those families, will be found to be about five to every two families; some having two, and others three; some one, and others four: some none, and others five; but it rarely happens that more than five are under fourteen years of age, and after this age they are capable of service or of being apprenticed.
Allowing five children (under fourteen years) to every two families, The number of children will be 630,000 The number of parents, were they all living, would be 504,000 It is certain, that if the children are provided for, the parents are relieved of consequence, because it is from the expense of bringing up children that their poverty arises.
Having thus ascertained the greatest number that can be supposed to need support on account of young families, I proceed to the mode of relief or distribution, which is, To pay as a remission of taxes to every poor family, out of the surplus taxes, and in room of poor-rates, four pounds a year for every child under fourteen years of age; enjoining the parents of such children to send them to school, to learn reading, writing, and common arithmetic; the ministers of every parish, of every denomination to certify jointly to an office, for that purpose, that this duty is performed.