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Thirdly, as to rates *. It may perhaps be 

 safely assumed, that, in the country at least, 

 three fourths of the money raised by the poor 

 rates is disbursed in flour or in money, com- 

 puted with reference to the current value of that 

 article. The value of flour, of course, declines 

 with the value of wheat ; though, as recent ex- 

 perience has shown, not with an exactly corre- 

 sponding gradation. It may, however, not 

 unreasonably be stated, that upon the sums we 

 have allowed for poor rates, viz. 25/. in the 

 one case, and 100/. in the other, abatements 

 will be found, in general, of sums equal to 30 

 per cent, upon three fourths of the sums raised, 

 and 10 per cent, upon the remaining fourth 

 part; thus reducing 25 /. to 18/. 15s., and 100/. 

 to 751. 



When adverting to this subject of poor- 

 rates, indulgence may perhaps be given to the 

 introduction of a few general remarks upon it. 

 The amount of expenditure upon the poor, in 

 any parish, is by no means to be deemed a 

 certain evidence of the state of comfort they 

 enjoy; nay, on the contrary, it will be some- 



* No other rates are here spoken of than poor rates ; 

 but it is not forgotten that churchwardens' rates, highway 

 rates, constables' rates, and county rates, may create occa- 

 sionally charges of importance, and will always be charges 

 of some amount. 



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