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and more fairly levied. And the removal of the 

 Malt Tax would be a certain relief, to a certain 

 extent. But the relief which would be afforded 

 by the greatest reductions which can possibly be 

 made, under existing circumstances, in these out- 

 goings, would fall far short of compensating the 

 farmer for the reduction in the price of corn. 



Tithe as an outgoing from land, as a part of the 

 cost of production, we do not dwell on, because in 

 a commutation an equivalent will be given for 

 them, and the occupiers of land will receive no 

 pecuniary relief: still it is very desirable, for the 

 economic, political, and moral interests of the 

 country, that tithes should be commuted. 



I will now enumerate the chief outgoings of the 

 farmer which the law does not impose, and which 

 are placed beyond the controul of the Legislature, 

 and " are private bargains, open from time to time, 

 and regulated by competition." These consist of 

 tradesmen's charges, the wages of labour, and rent. 

 The charges of the blacksmith, the wheelwright, 

 and harness-maker should be regulated by the 

 value of the materials they use, and the wages of 

 labour ; and it must be admitted that the charges 

 of these tradesmen have not fallen so low as they 

 might have fallen, provided their custom had not 

 diminished, and their losses from bad debts had 

 not increased ; but it so happens that their custom 

 has diminished, and their losses have increased, 

 which are the consequences of the reduced expen- 

 diture and embarrassment of farmers on the one 



