1896.] on the Circulation of Organic Matter, 173 



On December 3, 1895, a writer in The Times pointed ont that in 

 1895, as compared with 1890, 633,000 acres of land were either ont 

 of cultivation or had been converted to " permanent pasture," a term 

 which implies a minimum cultivation. Of these lands there were in 

 Essex over 31,000 acres, in Kent nearly 30,000, in Surrey 15,000, in 

 Sussex 29,000, in Berks 20,000, in Bucks 11,500, Herts 7600, Mid- 

 dlesex 5500. 



It is a noteworthy fact that in the eight counties nearest London 

 which provides for them an insatiable market, nearly 150,000 acres 

 of land should have glided out of cultivation in the last five yeais. 

 It is impossible not to believe that the local rates in places near 

 London are the last straw upon the back of the agriculturist, who is 

 ruinously taxed in order that his land may be starved. To show 

 what suburban agriculturists have to bear in the way of local taxation 

 I will quote from my little book, ' Essays on Rural Hygiene,'* a 

 few figures showing what is paid by a gentleman who farms 200 acres 

 of land, of which 15 are grass : — 



£ s. d. 



Income Tax (at 6c?.) 47 4 9 



Land Tax 24 16 8J 



Poor Eate .. .. 123 5 



Burial Eate 19 13 8 



District Eate 83 1 11 



Tithe (considered low) 15 11 4 



£313 8 91 



The social problems of the present day are many and complicated, 

 and all of us have heard of " Distressed Agriculture," " Pauperism," 

 " The Aged Poor," and the " Unemployed," 



The agriculturist, who is being burdensomely taxed in order that 

 his land may be starved, is apparently to have his rates paid for him 

 out of the Imperial Exchequer. No one who knows the straits he is 

 in will grudge him this relief. But the paying of local charges out 

 of Imperial taxes has the inevitable result of making our " Local 

 Boards " more and more extravagant, because they have the spending 

 without the trouble of raising money. 



The reform most needed in the interest of the agriculturists and 

 others is to put an effectual check upon the extravagance and osten- 

 tation of Local Boards and District Councils, and to see that they 

 spend no more money in any one year than they can raise in their 

 districts. These bodies are now obliged to submit their accounts to 

 a proper audit and to publish them, and it is hoped that the ratepayer 

 will subject them to close criticism. 



The policy of allowing persons who are elected for three years to 

 raise loans and plunge a district into debt for a period of thirty years 



' Essays on Kural Hygiene,' 2nd ed. 189-i, Longmans. 



