PREFACE. 



The distress of the occupiers of the soil being 

 universal not confined either to those on titheable, 

 or to those on tithe free land, and as this universal 

 dfstress can only be relieved by reductions in their 

 outgoings, the reductions must come from those 

 outgoings which fall upon the tenantry generally 

 not by the reduction of outgoings which fall 

 partially. Therefore, in considering the general 

 distress of farmers, and the means of mitigating it, 

 no allusion has been particularly made to partial 

 outgoings ; they are not taken into the account as 

 the means by which relief may be obtained. The 

 charges on landed property which are not consi- 

 dered of universal applicability, as applying to the 

 general argument, are tithes and land tax. These 

 outgoings, which do not affect the occupiers of 

 land universally, though heavy and exclusive 

 charges on land are involved in the consideration 

 of rent, they, of course, increase the cost of pro- 



