PEOTECTION TAXES ON FREE TEADE PEICES 207 



To this comparison must be added the facts that, in 

 1841, turnpike tolls amounted to 1,318,084?. ; that of the 

 old rates. Sewers Rates, Drainage, Embankment, and Con- 

 servancy Eates, and Burial Board Rates are all increased ; 

 that a new rate falling wholly upon the land, the Rural 

 Sanitary Rate, amounts to 313,724?. ; and that the School 

 Board Rate, partly urban, partly rural, has risen to 

 1,320,923?.> 



Since 1815 the total sum levied by local rates has risen 

 from 8 millions to more than 26 millions in 1885. By far the 

 largest share of the increased burden falls upon towns, and 

 the Treasury sub vention s must also be considered (3 , 7 7 3 , 6 1 0? . 

 in 1885). But it will hardly be disputed that not less 

 than 2 millions of additional taxes have fallen upon rural 

 districts, in which the value of property has, if anything, 

 decreased, which now derive less direct benefits from a large 

 portion of the expenditure than heretofore, and which no 

 longer enjoy the compensating advantages of the protec- 

 tive system. In strict justice, if the principle was carried 

 out upon which land was originally burdened, the agricul- 

 tural interests are entitled to be placed, with regard to 

 local taxation, in a better position than they enjoyed in 

 1815, when the total amount raised by rates was 8 millions 

 instead of 26 millions. Their present position is that of 



For the detailed comparison of the rates in 1841 and 1885, see 

 Appendix XIII. 



