. The Civil engineer and architect's journal, scientific and railway gazette. Architecture; Civil engineering; Science. 1S40] THE CIVIL ENGINEER AND ARCHITECT'S JOURNAL. 313 But such an arrangement would effect injustice, and could not therefore receive the sanction of a government administered in a due regard to the first principles of its existenceâthe equal protection of the citizens, and an equitahle distribution of the benefits which its constitution was intended to confer. Such a tarifl" would augment the tonnage of the lineâbut it would pro- duce that result by taxing the citizen i
. The Civil engineer and architect's journal, scientific and railway gazette. Architecture; Civil engineering; Science. 1S40] THE CIVIL ENGINEER AND ARCHITECT'S JOURNAL. 313 But such an arrangement would effect injustice, and could not therefore receive the sanction of a government administered in a due regard to the first principles of its existenceâthe equal protection of the citizens, and an equitahle distribution of the benefits which its constitution was intended to confer. Such a tarifl" would augment the tonnage of the lineâbut it would pro- duce that result by taxing the citizen immediately at P four dollars, and ex- cluding him from tlie work, and the neighl)0ur immediately beyond P hut two dollars, and inviting him at the expense of a preuiiuni. Besides these oljjections to this arrangement, there exists the additional and important one, that it would not fidfil another imperative conditionâ that of obtauiing the greatest revenue from the trade. Of the most judicious charge on articles of heavy burden and small value. I conceive that it is essential to the fulfilment of the condition, that the tax levied on the trade of the line shall be reconcilable with principles of equity, that the charge at each point shall be proportional to the ability of the article to sustain it; and, it fortunately happens, that when the charges are regulated in the mode that will produce the maximum revenue, this con- dition will be fully satisfied. We are to understand by the ability of a commodity to sustain a charge for carriage, the difference between the cost of production and the market value of the object. If the article be worth ten dollars in market, and it costs six dollars to produce and prepare it for ULirket, it will sustain any charge for transportation, including both freight and toll, not exceeding four dollars. But its ability to sustain a charge for toll only, depends on the position iu which it reaches the line of the improvement. For, after deduct- in
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