THE SCOTCH SYSTEM. 75 



property in a different manner from those of 

 England. Upon them the liability was directly 

 placed of finding the money for the public 

 establishments of their counties, the churches, 

 prisons, and police. They had the determina- 

 tion of questions of road-making ; and having 

 to contribute directly a large proportion of the 

 county expenditure, they took an active interest 

 in its administration. This brought them into 

 closer business contact with the farmers ; and 

 recent legislation has tended to increase this 

 connection by the principle of imposing all 

 county rates in certain proportion directly on 

 landowners and farmers, and giving to both a 

 representation at the same county or parish 

 board. There is thus a better fusion of the 

 two interests than in England, and a readier 

 appreciation on the part of the landowner of 

 the outlays requisite on his part to enable his 

 tenant to make the most of the land he farms. 

 The time seems rapidly approaching when the 

 Scotch system of equal valuation and rating, 

 imposed directly upon both landowner and 

 farmer, will be imitated in England, and lead 



