Agricultural Exhibition at Aarhuus {Denmark). 537 



mined by them, and the rents fixed according to its estimated 

 produce. The most productive was rated as high as 40 rigs- 

 dalers the Tonde-land, while the inferior qualities ranged as 

 low as 2 r.d. per Tonde-land. 



In 1660, when the crown of Denmark was made hereditary, 

 and a fixity thus given to the Government of the country, the 

 taxes and other fiscal imposts were calculated on the amount 

 paid for rent, which itself was determined by the estimated pro- 

 duce of the land in Hart-korn. Owing to some irregularities in 

 the working of the system, revisions and alterations were needed, 

 and in 1681 a second general survey was made of all the culti- 

 vated lands, and a rigid re-measurement and re-valuation were 

 carried out. The meadow lands were rated according to their 

 estimated produce in hay; the pasture and grass lands according 

 to the amount and nature of the stock they could carry ; and the 

 arable lands were divided into Tonder-land, and their value 

 estimated according to the amount of Hart-korn they could 

 produce. In 1804, and again in 1827, fresh valuations were 

 made, and the old superficial measurements either confirmed or 

 rectified. In 1840, these were again subjected to supervision, 

 and the taxes of the country re-arranged. At the present date, 

 every portion of the surface, except that occupied by roads or by 

 water, is valued at so much '"'Hart-korn per Tonde-land," and is 

 assessed for imperial or local taxation according to this rate. 



For the best qualities of land, such as is met with in some of 

 the islands, the taxes are fixed at 1 Tdnde of Hart-korn for 

 each 6 Tonder-land of surface ; for the medium class of soils at 

 1 Tonde of Hart-korn for 12 Tonder-land ; and for the inferior 

 qualities of soils at 1 Tonde of Hart-korn for 100 Tonder-land of 

 surface. The average rate of assessment of the whole territorial 

 area may be taken at 1 Tonde of Hart-korn for each 20 Tonder- 

 land of occupied surface. When any land is offered for sale, 

 the Hart-korn value is always specified as well as the extent of 

 surface. 



The large properties, or farms " Herred-gaard," are usually 

 let on leases of 12 to 15 years, with covenants as to the mode of 

 cropping and farming as stringent and often as obstructive as our 

 own. Rents are paid either wholly in money, or half in corn 

 and half in money ; the rates for ordinary farming-land ranging 

 from 10 to 15 r.d. per Tonde-land. The small farms or proper- 

 ties, " Bonder-gaard," are usually let for longer periods, such as 

 50 years, or for a certain number of lives. The farm-labourers 

 are usually engaged by the year. They are lodged and boarded 

 in the house, and paid at the rate of 40 to (JO r.d. per annum. 



This brief explanation will, I hope, be sufficient to render the 



