1 1 8 Unnoticed Properly/ 



expense of collecting ; nor would it 

 ever be kept secret, or be in any in- 

 stance exempt from paying, so long as 

 it be charged on the tenant, and the 

 landlord compelled to allow him his 

 proportion in rent. 



For example : A lets a piece of 

 ground to B for 10/. a-year ; B builds 

 a house worth 50Z. a-year on it, which 

 house is rated in the tax-gatherer's 

 books at 40Z. : B pays all the rates and 

 taxes, which are proportioned lo this 

 401. a-year. When 15 pays his ground- 

 rent, he says to his landlord, " This 

 property is considered to be worth 40/. 

 a-year, and is rated at that sum in the 

 parish-books ; consequently, there is 

 10/. a-year of that your property, wbicli 

 you have to pay your proportion of in 

 rates and taxes, and which I am 

 allowed by law to deduct from your 

 ground-rent." 



Houses in general are not rated at 

 the same rate as they let for, owing to 

 repairs, risk of rent, &c. But the 

 ground-landlord has no such expenses, 

 nor any risks; consequently, his amount 

 of the rate may always be the same as 

 h e sum he receives. 



According to the present mode, two 

 houses may be, together, of equal size 

 and quality, the one a freehold, and 

 the other a leasehold which pays a 

 ground-rent of 10/. or 20/. a year. The 

 value of the freehold might be 1000/. 

 and the leasehold 500/. ; yet both are 

 equally taxed : so that 600/. capital 

 pays the same amount of taxes as 

 1000/. 



Hence you see that leases have 

 thrown rates and taxes off landed 

 property, and fixed them on the im- 

 provements on it. Tliey are at present 

 impediments to the harmony of so- 

 ciety; mere screens to shelter parties 

 from the consequences of taxation. 

 To cause a remedy, or removal of the 

 evils, ground-rents should be compel- 

 led to contribute to all the parochial 

 rates and taxes. 



3Iile-end; Thomas Single. 



Jan. 17, 1823. 



To the Editor of the Monthly Magazine. 



SIR, 



THE utility of that curious article 

 called India rubber, has been 

 much extended by the ingenious adap- 

 tation of it by Mr. Francis Nalder, 

 wholesale glover, of Cheapside, in his 

 " patent gloves," lately introduced to 

 the patronage of the public. I have 

 to acquaint you with a still more sin- 



qf India Rubber. [Marcii 1, 



gular property which it possesses; and 

 that is, by dissolving it (by process 

 of boiling,) into a sufficiently strong 

 liquid state, it becomes a most excel- 

 lent refined species of glue, indeed so 

 superior to the common manufactured 

 kind of that article, that an ingenious 

 cabinet-maker, (an acquaintance of 

 mine,) informs me, that furniture ce- 

 mented with this species of glutinous 

 substance, never gives way, or loosens 

 in its joints, — which is too often the 

 case with the glue made from animal 

 paste. En'ort. 



Cullum street. 



For the Monthly Magazine. 



THE PHILOSOPHY OF CONTEM- 

 PORARY CRITICISM. 



NO. XXVIII. 



The Edinburgh Review, No. 74. 



IF the Number of this journal now 

 before us does not present in its 

 pages such strong evidences of the 

 " workings of a master hand" as 

 those which have been visible in 

 some of its early predecessors, it con- 

 tains, notwithstanding, a sufficient 

 portion of sterling talent to render it 

 respectable ; and enough of sound 

 sense and valuable information to be 

 considered deservedly interesting. 

 Still wc must acknowledge that this 

 confession of its merits is rather ex- 

 torted from our judgment, than freely 

 conceded by our good-will ; that we 

 have been more than once conscious 

 of something like an oppressive feel- 

 ing in jouinejing through its contents, 

 and that our arrival at its conclusion, 

 if not attended with positive gratifica- 

 tion, was at least unaccompanied with 

 regret. 



We suspect that the cause of this 

 comparative flatness in the present 

 Number must be sought for in the in- 

 judicious selection of subjects, which 

 has certainly been made without a 

 sufficient view to variety. Such, at 

 least, we are persuaded, will be the 

 opinion of that vast majority of read- 

 ers, who would be led by turns " from 

 grave to gay, from lively to severe ;" 

 and who will assuredly expect enter- 

 tainment of a much more miscella- 

 neous nature than the present Number 

 of the Edinburgh Review is likely to 

 afford them. Indeed the genius of 

 northern criticism, elated with the 

 success that distinguished the early 

 part of his career, has appeared, for a 

 long time past, much inclined to 

 slumber on his post; nor has compe- 



titioH 



