^^6 Retrospective View of' British Hushandry for 1803; 



case of Highland improvements, no measure could be so well 

 calculated as a leadin^^- one, or to further the intended end, asf 

 rendering the country accessible, by the erection of bridges, 

 und the formation of roads. This is the first opening to im- 

 provements ineverycountry,thereforemost judiciously chosen, 

 in the present case. To render the measure more promptly 

 successful, tlic bill should have contained a clause, autho- 

 rising the majority of landholders, in each county, to assess 

 absentees and opposers^ in their share of the loc^l burden: 

 The want of this clause is already felt, and will occasion the 

 trouble and expencc of procuring particular acts, all which 

 might have been sav^d, by a general enactment. 



Inco7nCy or Property Tax, as affecting Farmers. 



The income, or property tax, is much complained of by 

 many farmers, as proceeding upon a false assumption, with 

 regard to their profits, and thereby subjecting them to a hea- 

 vier burden than is laid upon other classes of the commu- 

 nity. We have already stated similar sentiments, and must 

 give, as our opinion, that the occupiers of land are entitled 

 to redress, in this particular. No amendment upon the clauses 

 of the bill can meet the objection ; for it is the principle of 

 taking one half of the rent as the criterion of income, which 

 is complained of, seeing that it lays a foundation for the most 

 oppressive exactions. Subjecting the occupier, in the first 

 instance, to pay for the proprietor, is also considered (at least 

 in Scotland) to be a grievance ; in fact it will, to a certain 

 extent, operate as forehand rent. Some proprietors seem to 

 view this clause as disrespectful to them, and as if they were 

 not able to pay their own taxes. Where abatements fall to 

 t)e made to proprietors, several serious consequences may 

 accrue, from dividing the payment of their tax, unless parti- 

 cular care is used in forming the returns. 



Malt Tax. 



Whether any committee will be appointed, in this session 

 of Parliament, to investigate the relative values of English 

 and Scottish barley, is not yet ascertained ; but in one thing 

 we are clear, that, in the event of such an investigation being 

 entered upon, an act of gross injustice will be committed up- 

 on Sc-)iland, if her ability to pay a full malt tax was to be 

 determined by the relative qualities of this year's crop. To 

 be just, the committee ought to extend their enquiries fur- 

 ther back, and include the crops of the last and preceding 

 years. The summer and autumn of 1803 was more favour- 

 able to the growth, or rather to the quality of Scottish bar- 

 ley. 



