The Oxford Magazine September 1771 contained an article written by someone calling themselves The Cobbler of Cranbourne Alley.
The cobbler of Cranbourne Alley, ever attentive to the duty which a public writer owes to the public, do himself the honour to transmit to you a plan for discharging the national debt; and he is serious in his belief that, if his plan should be adopted, it will fully answer the end proposed.
- A tax on all Bachelors in England, Scotland, and Ireland above thirty years of age (Suppose half a million people, at 20 shillings per annum) – £500,000.
- A tax on all frequenters of public entertainments in town and country (Reckon this article, in the gross, at the moderate sum of) – £50,000.
- Abolish all pensions under the Government (This article may be rated at) – £390,000.
- Tax every Racehorse kept in this Kingdom at 20 shillings per annum (Reckon 1,000) – £20,000.
- Ten pounds per annum on every Negro Servant kept in these Kingdoms (Suppose 5,000) – £50,000.
- Five pounds per annum on every Livery Servant kept by any Nobleman (Suppose 30,000) – £150,000.
- Fifty pounds per annum on each Servant kept by any Nobleman or person of superior rank (Suppose 3,000) – £150,000.
The section “Ten pounds per annum on every Negro Servant kept in these Kingdoms” highlights the imposition of a tax specifically targeting Black individuals enslaved or in servitude, with an estimated figure of 5,000 servants yielding £50,000 annually. This reflects the broader societal and economic dynamics of the 18th century, including the use of slavery and servitude as taxable commodities.
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