i8oo. Obfervattons on Expences of Farmings l^c. 267 



To fhow the reader, that the writer of thefe fheets Is no 

 enemy to the improvement of the country, or to an amend- 

 ment of the laws for that purpofe, he begs leave to fuggeft 

 the following confiderations as to entails. The power allow- 

 ed to heirs of entail to fell, for the purpofe of redeeming the 

 land-tax, was highly proper. Had it been extended to all 

 the public taxes, there would have been no harm ; could a 

 plan be contrived, by which it were certain the money would 

 be applied to that end. To allow them to borrow a fum fuf- 

 ficient to purchafe an annuity equal to thefe, on giving pro- 

 per fecurity to the clerk of entails, that the annuity was to 

 be fo applied, would poflibly anfwer the end j or to borrow 

 a fum, which, lodged with their banker, the intereft fhould 

 be adequate to the purpofe, fecurity always being given for 

 the proper application, as above : for, although the entail 

 might provide againft the extravagance or facility of the heir, 

 he muft have been fubjeft to the taxes, had he been able to 

 perpetuate his life, as well as his eftate -, as he could have had 

 no right to lock up his funds from the fervice of the public, 

 to which he muft have contributed, if alive. In fadl, the fta- 

 tute for the improvement of lands under fettlements of ftri£t 

 entail, has not been found to anfwer the end 5 becaufe it re- 

 quired the heir of entail to lay out the money, in the firft 

 place, which he generally cannot afford to advance ; and, be- 

 ing little other than a liferenter, cannot borrow, as few cre- 

 ditors choofe to lend on afiignment to his claim againft the 

 next heir. To allow him to borrow, on a petition to the 

 Court of SefTion, with a fpecific plan and eftimate of-the in- 

 tended improvements, and intimation of the petition to the 

 next heir, and on caution to the fatisfadlon of the clerk to 

 the regifter of tailzies, would tend more to the improvement 

 of the eftates, and be perfectly fafe, if there were a ftatute 

 obtained to authorife the meafure. And this claufe, of cau- 

 tion to the fatisfa£lion of the clerks in office, is perfe(Sl:ly 

 cuftomary in Scotland, in judicial fales, in removings, &Co 

 &c. 



Wilhing your publication all manner of fuccefs, I am, 



Your moft obedient fervant, 



MiLONIDES, 



FOR 



