1823.] Mr. Single on Ground' Rents and Taxes. 



Where land at particular places has 

 arisen to an extraordinary value, does 

 it not owe tliis rise to the government 

 of the state? If it do, can anything 

 be more reasonable than for such pro- 

 perty to contribute towards the sup- 

 port of that government? At a time 

 like the present, — when parochial rates 

 and taxes press so heavily on houses 

 and lands, that little rental, and, in 

 some instances, none, is to be obtained 

 for the landlord, — what injustice it is 

 that ground-rents, which are allowed 

 to be the best and most secure property 

 in the country, should not be subject 

 to any of the burtlieus which the na- 

 tion has to bear. 



Parochial rates are always charged, 

 or, at least, arc intended to be charged, 

 on property. They are portioned out 

 according to the value of the build- 

 ings and lands, and their improved 

 value. A piece of land, occupied as 

 a market-garden, for the production of 

 valuable fruits, &c. would pay more 

 rates than the same quantity of land 

 which grows wheat, or any other kind 

 of grain ; because a greater sum or 

 capital would be employed on th't-vone 

 than the other. It is not the occupier 

 who is taxed, but the property. Small 

 houses, for instance, are compelled to 

 pay poor-rates, and all other piirochial 

 rates and taxes ; although they may, at 

 the same time, be inhabited by persons 

 who are receiving parish-relief. This 

 shows clearly that the rates and taxes 

 are at least intended to come from 

 those persons who are deriving an in- 

 terest and profit from such like pro- 

 perty. But when we know that there 

 are some who have landed property, 

 whicli produces tlieni hundreds and 

 thousands of pounds a-year, and do 

 not subscribe, directly or indirectly, 

 one penny to the parochial rates 

 and taxes in the parish from whence 

 they draw these immense sums;. and 

 when we know that, instead of taxa- 

 tion lessening the value of their pro- 

 perly, it encreases it, — we shall then 

 cease to wonder what is the cause of 

 the present discontent respecting it. 



Let highway-robbers be sanctioned 

 by law to rob and plunder the weak 

 and defenceless, and society will not 

 be more injured than by a system of 

 taxation which consumes one descrip- 

 tion of property, and adds a two-fold 

 value to another. 



Suppose a person to have in a parish 

 freehold houses or lands, let to te- 

 nants-at-will, who pay him 100^. per 



117 



year. These houses or lands are sub- 

 ject to parochial rates and taxes; and 

 the tenants, perhaps, pay them. But, 

 if the rates and taxes should increase 

 to an amount which will cause a dimi- 

 nution of rent, is not the landlord's 

 property diminished in value? and 

 will not he then bear a share of the 

 burthens of taxation ? 



Now let us take another case. Sup- 

 pose a person to have freehold land, in 

 the same parish, that produces him the 

 same rental in ground-rents. His 

 land, we will say, is leased to B, who 

 improves it, by expending a sum or 

 capital of 2000?. on it, in houses, or 

 anything else. Rates and taxes in- 

 crease ; so much so, as will consider- 

 ably reduce the value of property. 

 This reduction alone falls upon B's 

 2000/. This must be all swallowed up 

 before the ground-landlord's can be 

 any way reduced, because he pays no 

 rates or taxes. 'I'herefore it is clear, 

 that even two freehold landholders 

 may have land in one and the same 

 parish ; the one, whose rents are preca- 

 rious, pays taxes; and the other, 

 whose rents are certain, does not pay 

 any. 



Another example. In 1810 houses 

 were very high in value : at that time 

 A sold B, for 2000Z. a lease of a house, 

 subject to a ground-rent of 40/. a-year. 

 In consequence of the increase of tax- 

 ation, the value of nearly every kind 

 of property has fallen to about half its 

 former price. This house, which was 

 twelve years ago worth 1000/. is not 

 now worth 200/. ; but the 40/. a-year 

 ground-rent is raised double in value ; 

 for at that time it would only purchase 

 about 80 bushels of wheat, and 40/. 

 at this time will purchase considerably 

 more than 160. Yet this kind of pro- 

 perty is subject to no parochial rates, 

 and little or no tax to support the 

 government, which gives the possessor 

 of it such a decided advantage. This 

 is not the only evil : for where we know 

 that one person's property is increa- 

 sing, and another person's decreasing, 

 owing to a system of taxation, it must 

 naturally create a disposition in one 

 to oppose the government, and in the 

 other to support it. 



Landholders or Icasors, who have 

 leased olT their property, should ne- 

 vertheless be subject to pay parochial 

 rates and taxes, in proportion to the 

 rent they receive. It would not inter- 

 fere with the present mode of rating, 

 nor add any more to the trouble or 

 •xpensa 



