12 



receive a better price for his barley, he would with 

 the other soon have to pay an increased amount 

 of poor rate. The trifling alterations which are 

 proposed to be made in the Beer Bill will never 

 arrest the mischief which it daily occasions, and 

 no extensive improvement can be made in the 

 character and condition of the poor, until these 

 temptations, to which they are exposed in every 

 direction, are removed. 



With respect to the Assessed Taxes, none press 

 exclusively upon the occupier of land : but the 

 Malt Tax, though it does not press exclusively 

 upon him bears directly and indirectly, because in 

 addition to the wages of labour, the farmer gives a 

 certain quantity of beer. If this tax were removed 

 it would be a relief to the farmer. 



The expenses already particularized are all, of 

 any consequence, which are imposed by law, and 

 how far they can be lightened is at present doubt- 

 ful. There is very little probability of the poor 

 rate being lessened, though the poor laws may be 

 amended and better administered, unless the field 

 for the employment of agricultural labour be ex- 

 tended, or unless the poor rate be levied generally 

 and more equally on property. The highway rate 

 may be reduced, but this will be no advantage to 

 the farmer, unless the labour withdrawn from the 

 highways can be employed in other ways., or unless 

 the land be relieved from an additional portion of 

 the expense of maintaining the roads. The County 

 Rate most certainly may be considerably lessened, 



