360 PLAN FOR TAXING PLACES OF DIVERSION. tainly cannot be called an oppressive tax, because when any person pays his money at the door, he, tacitly at least, acknowledges that he can without inconvenience, spare so much from his needful expenses; if otherwise, we can only pity his folly in squandering that in an idle gratification, which ought to have gone to the support of his family. Again, this is such a tax as never need be abandoned or changed, on account of its hurt to trade, and checking industry; consequently no petitions can ever be preferred against it. Tax vice and luxury, but spare trade and manufactures, is the language of the nation at large. "Once more; is it not as reasonable that they who live in large cities or towns, should contribute towards the public good by having their diversions taxed, as they who reside wholly in the country? And yet how heavily does the burden fall upon them, for their dogs, gamekeepers, and game-licences? And I think it is at least as proper that a person should take out a licence for being a player, as for being a sportsman; and yet I believe many gentlemen who enter themselves as such, so widely mistake their mark, that perhaps two or three partridges serve them to shoot at all the season! Indeed, were every player to pay so much annually for a licence, it might preserve many an unhappy young man and woman from ruin, who, in a thoughtless or desperate moment, have thrown themselves on the stage, and from that time not only become useless members of society, but often the pests of it. Let me add, that I see no reason why every card-player should not take out a licence, as well as every wearer of powder. "It may be said, that not to suffer us to amuse ourselves under our pressure would be hard indeed. PLAN FOR TAXING PLACES OF DIVERSION. 361 "This objection in a great measure overturns itself, and in two ways: first, because such a tax would tend to diminish the burdens complained of; since what was paid by playhouses, ought, in its proportion, to lessen the assessments on dwelling-houses. Secondly, they who on account of the duty would abstain from going to public places, will certainly have more money in their pockets to pay their other taxes, as well as for their domestic comforts; which comforts of every kind, with health both of body and mind, are enjoyed much more sensibly by those who do not mix with the giddy throng, than by those who do; to say nothing of the inconsistency of the professors of our holy religion spending hours, and even whole nights together, in scenes and occupations, where not only a total forgetfulness of everything that is serious and praiseworthy prevails, but where for the most part, the whole of the entertainment consists in seeing and hearing whatever tends to gratify and draw out the evil propensities of the heart, and to lead man from the only source of true happiness. It will be easily seen that I here allude particularly to masquerades. "I now proceed to remark, that a tax upon public diversions would not in the smallest degree affect the poor, as they certainly, on account of their poverty, are prevented from going to them; so that there is no class of people whatever, except a few of the most dissipated among the middle and higher ranks, but what would cordially wish to see such a tax brought forward. "It is true, the performers and managers of theatres, &c., would perhaps shew their indignation on the occasion; but these, of all people whatever, have the least cause of complaint, who, in the hardest times, draw such immense sums from the pockets of the public. I 362 PLAN FOR TAXING PLACES OF DIVERSION. may have been misinformed, but I have heard that it is no uncommon thing for some favourite singer or dancer, to get several hundred pounds for, one night's performance and this in a Protestant Christian country, where multitudes of poor conscientious curates, who labour the whole year, and even to extreme old age, for the good of souls, have scarcely bread for themselves, their wives, and families, and the allowance to many of them not more than thirty or forty pounds a year, whilst perhaps their idle employers are rolling in riches, indulging in luxury, or sunk in avarice. These things ought not to be. I am told also, that the managers and proprietors of some of the places of public diversions have, on their own authority, and for their own emoluments, considerably raised the prices of admission into the theatres; if this be really the case, how could these gentlemen possibly object to a small levy on each ticket for the public benefit, half to be paid by the person going in, the other half by the proprietor, to be gathered by means of a check ticket, or by any other method? "There are certainly some taxes by which even the rich have been gainers. I instance only the posthorse duty, which has made the price of travelling post so high, that many who always went with four horses to their chaise, now content themselves with a humble pair, by which means, though they pay duty for two horses, they save the expense of the other pair. Let them act as prudently in their public diversions; instead of going to them four nights in a week, let them only go two; and if they do not, at the end of each week, find themselves more healthy, wealthy, and wise, I am much mistaken. "It may be said I carry my argument much too far; for if none were to frequent public places, the tax would POSITION OF SIR RICHARD HILL. 363 produce nothing at all. I answer, that then we should only be just where we now are; still with the difference, that if the revenue were not benefited by the tax, the morals of the people would be, in proportion as it ceased to be productive." Such was the public course pursued by Sir Richard Hill as a Member of Parliament, during the extraordinary period of the conflict and triumph of Mr. Pitt, an æra unquestionably of great importance and interest. His position when viewed through the medium of fair and impartial history, cannot fail to be seen in its true light by those who look upon him as a Christian Senator; boldly defending, in an age of great brilliancy of human wit and talent, but of awful darkness as to religion, principles then almost universally ridiculed, but since widely diffused and deservedly honoured. He avowed in the higher circles, the same plain truths that his brother Rowland was actively disseminating amongst the other classes of society, and both were characterised by an utter fearlessness of the contempt or opposition of man. They were peculiar men, eccentric undoubtedly; but they lived and laboured in uncommon times. Had they been cast in the ordinary mould, they would not have fitted the situations which Providence destined them to fill. Human opinion may vary as to the paths they pursued; but all who know the difficulties with which they had to contend, and the sacrifices they made, will pay a willing tribute to the memory of their high moral courage and unshaken integrity. In the midst of the agitations of the political world, the mind of Sir Richard Hill remained fixed upon the great object of diffusing through every channel, a right sense of Christian duty. With this end in view, he sent to a newspaper of his own county, the subjoined com 364 THE THIRD COMMANDMENT. munication on the prevalent custom of taking the Lord's name in vain. The arguments he enforced, and the spirit in which he wrote, reflect much credit on his memory, while the faithful and affectionate remonstrance sent forth more than half a century ago, may perhaps even now be useful in checking a very common but extremely sinful habit. It was written at a time when his thoughts must have been occupied with excitements of no ordinary kind; but the world had no power to divert from its high purposes, a heart possessed of that faith which at once enables the believer to overcome its allurements, and inspires him with holy zeal to contend against its sins. Saturday, October 23, 1784. To the Printer of the Shrewsbury Chronicle. Mr. WOOD, As the Shrewsbury Chronicle is published every Saturday, and as a great many readers do not see it till the Sunday, I think no reasonable man can censure you, if, after the manner of the Saturday's Spectator, you should occasionally give a place to some religious subject, in the first page of your paper. In this persuasion, I send you a few observations on the custom of taking the Lord's name in vain, which is now become so very frequent, that we can go into few companies, without hearing that awful name sadly trifled with. But as it is only from scripture that the nature of this sin can be ascertained, or indeed, that it can be known to be any sin at all, I may at least hope for the indulgence of every serious and Christian reader, if in combating this great, and I fear, still growing evil, I should |