'i^iJj Memorial on the Income-Tax , prefented to Nov. 



to the farmer. Thefe feem to operate in a twofold capacity, by 

 deftroying the germination of the fmut, and by allowing the far- 

 mer to fkim it off during the time of brining. When ftale urine 

 and lime are alone ufed, it is plain that the cultivator has no 

 view beyond the dedrudion of the vegetative principle of the 

 fmut ; a pracflice recommended by many judicious farmers, in 

 prefercfue to brining and fteeping. 

 'Tcrht Aug. 26. 1803. 



to the conductor of the farmer*s magazine. 



Sir, 



I obferve fome fatisfa^lory remarks in your laft (page 350), 

 relative to the Income or Property tax, fo far as it affefts the 

 poiTeiTors of land in Scotland ; and judge that additional light 

 may be throv/n on that important queftion, by publifhing the 

 following Memorial from fifteen refpe6lable Eall-Lothianyrtr- 

 f?jerSf prefented to the Right Hofiourable Henry Dundasy (Lord 

 Melvillh), when the firft a61: for levying a tax upon mcome was 

 under confideration of Parliament. I do but juftice to that 

 Honourable Perfon, when I Itate, that the application was receiv- 

 ed with marked attention ; and that a polite anfwer was inftantly 

 tranfmitted to the Memorialifts. I may alfo add, that it was ge- 

 nerally believed, the relief then granted, proceeded entirely from 

 the exertions of Lord Melville ; to whom Scotland is undoubt- 

 edly under more numerous obligations, than to any Minilie r 

 who has guided her internal concerns, fmce the Union of the 

 two kingdoms. I am, yours, &c. 



A Friend to Merit. 



Unto the Rich*. Honourable HENRY DUNDAS, one of His Majefty's Principal 

 Secretaries of State, 



The Memorial and Representation offeveral Farmers in the County 

 of Eajl Lothian^ in hhalf of thtmJA-v;s^ and other Occupiers of Land^ in 

 that part of Great Britain called Scctland* 



Humbly Sheiuetbf 

 That the Memori.illfts cbferve, from the votes of the Houfe 

 of Commons, that a bdl for impofing a tax upon income, is now 

 before that Honourable Houfe ; which, if they are rightly in- 

 formed, will opt -rare with piculiar Irardfhip upon all farmers of 

 land ; and more particularly, upon ihofe refiding in this part of 

 the United Kingdom, where improvements are generally in their 

 infancy, and rents- payable in a ditferent manner than what is 

 commonlv pradtifed in England. 



" Your 



