CHAPTER X 



PUBLIC BURDENS 



The rating of woodlands, not subject to any- 

 right of common, is regulated by the Rating 

 Act of 1874. Prior to 1874 land used merely 

 as woodland was not rateable. The earlier 

 rating statute of Elizabeth expressly mentioned 

 saleable underwoods ; it was therefore con- 

 sidered that growing timber was excluded ; 

 Secondly, independently of the statute, there 

 was a difficulty in the nature of things in rating 

 growing timber, because the rate is made for 

 short periods, and to rate a man in respect 

 of timber which might not be fit to cut until 

 his grandson's time, might fairly be thought 

 inequitable. Saleable underwoods were in a 

 different position, because they were cut from 

 time to time and produced a profit at short 

 intervals. 



Such being the law, the legislature came to 

 the conclusion that land used for growing timber 

 ought not to be entirely exempt. 



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