i8d4. Jgyicultiiral JntclUgence, 97 



which have been printed antl circulated, many of the claufes are 

 not read in one way by any two perlbns. Except in fo far as 

 Ixmded proprietors are concerned, the a6l is not fpecific and dif- 

 tinc'b i but tins clafs of the community are completely laid hold 

 of, and few, if any of them, can efcapc the maximum of the 

 tax. The tenantry, in the next place, are more feverely fubject- 

 ed than others j though wc hope it is fufhcicntly underilood that 

 unlcfs t))eir rents exceed 120I. they are not liable to the tax at 

 all, nor to the niaKim:nn of 6d. per pound, except the rent is 

 30:1. or upwards. This explanation is given upon the fuppofi- 

 tion that fuch are not pofiefled of otlier funds ; for thefe, of courfe, 

 will be added to the rent, and the tax regulated accordingly. 

 The monied and trading interefts M'ill, as ufual, feel eafier under 

 the operations of this adt. In their cafe, it is a mere income tax ; 

 for without poireihng the means, they cannot be fubjecled to 

 payment •, whereas the occupier of land is liable, whether he en- 

 joy a halfpenny of income or not. Without infilling, however, 

 upon thefe things, or iiluftrating the confequences of this exten- 

 five and in fome refpecls incornprehenfible a(St, it may be fufh- 

 cient to Itate, that the difficulties experienced in its execution dc- 

 monflrate the propriety of a revifal, better than an hundred thou- 

 fnid arguments. Vfhen this comes to be done, we truil that 

 various alterations upon its principle will be made, and that the 

 Imded interell will not be inattentive to a meafure with which 

 the profperity of agriculture is fo deeply connedted. — Jan. 27. 



Extracts from ppvIvate Correspondence. 



S C O T L A N D. 



^The following was too late in coming to hand for the Supplement 

 to lad Volume, therefore is inferted here, 3 



SelkirkJJjire. 



It will he neceflaiy to mention the actual (late of things a few years 

 ago, in order to give you a juil idea of our recent improvements. Not 

 many years ago, thefe were not above half a dozen fanaers in all the 

 coitnty who did not adhere ftriclly to the outfield and infield fyftem* 

 That which wc called our croft-land was always deilined to carry white 

 crops (that occupied with potatoes excepted), and evciy third or fourth 

 year received iu rotation the dung of the farm as a preparation for 

 bear (big) and potatoes. Nature, being thus deprived of her beloved 

 variety, gave often, in return, plenty of weeds, but generally a naughty 

 <;r©p of corn. Turnips were reckoned too delicate a plant to thrive 

 . TOji. y. NO. 17. G ■ iu 



