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OBSERVATIONS. 



The diflerence of rent in favour of the Perthfhire proprietor, may ap- 

 pear furpiiiing to thofe, who do not know, that in Scotland there are no 

 tithes, poor-rates, or other taxes which atfecT: the tenant in his charader 

 of farmer. The clergymen in Scotland are all paid by the landholders. 

 On the abolition of Popery in that kingdom, in the year 1560, the 

 proprietors pofleffed themfelves of the church-lands, and a certain quan- 

 tity of money and grain was then allotted to each Protejtant Clergyman, 

 which generally bore a proportion, to the ftate of the cultivation of the 

 parirti, and the confequent value of the tithes at the time. 



The poor are in general maintained by the voluntary contribution of 

 the inhabitants, which takes place every Lord's day, either immediately 

 before or after divine fervice. There is, however, an old Scotch atl of 

 Parliament ftill in force, by which the proprietors and tenants are liable 

 to be aiTefled equally in fuch an additional fum, as may be judged necef- 

 fary to fupport the poor of each parifh ; but this adt is feldom put in 

 force, and it only happens in thofe parilhes in the neighbourhood of the 

 mountainous parts of the country, where the greateft number of the poor 

 people refide. 



The fum neceflary to maintain the poor in any particular parifli, a- 

 mounts only to a ftw pounds in the year, which may be accounted for, by 

 the fimple manner in which they live, oat-meal and potatoes being their 

 principal food ; and that when reduced by unforefeen accidents or old 

 age, to have recourfe to this mode of procuring a maintenance, they are 

 fatisfied with a very fmall fum, ajking in charity, what their neighbours in 

 the fame clafs in England, demand as a matter of right. Indeed, few on- 

 ly, but fuch as are deiUtute of relations able to fupport them, make the 

 application, it being conlidered difgraceful both to themfelves and their 

 relations, to have their names entered on what is called the poors roll. 



Another reafon, why the rents have got fo high in Perthfliire of late 

 years, is the pradice now univerlally eftablillied of granting leales for a 

 certain number of years, by wi)ich the tenants are enabled to cultivate 

 the lands better, and confequently to raife greater crops ; to which may 

 be added, the great faving which has taken place by ploughing with a 

 man and two horfes without a driver, mllead of the former pradice, when 

 a man and a boy, and four horfes, were conlidered indifpenfably necef- 

 fary. For it is a well known fad, that a great proportion of what is 



b gained 



