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It is proposed that all persons wearing or drinking the following articles of Luxury, be obliged to take out a licence yearly paying each one Subsidy for each article of three half pence in the pound only on the computed income which they should have, to support the Station of life they voluntarily place themselves in, by the articles of luxury they use, wear, or drink.

A Nobleman who keeps two Coaches and Six should be possessed of eight thousand per Annum and upwards; at three half pence a pound, he will pay fifty pounds; and in this proportion all luxuries should be taxed which are used, wore, or drank by all sorts of people in the kingdom, down to Servants and those of an income of twenty five a year, it stops here because among the labouring people there ought to be no consumption of luxury.