128 AGRICULTURE AND TARIFF REFORM. 



but, generally speaking, owners of land have not 

 such a fortune. 



Since 1894 we have had the Education Act of 

 1902, which has increased the local rates, and we 

 have had the Agricultural Rates Act, which 

 expires in March of 190G. Under the last the 

 occupier of agricultural land is liable in the case 

 of certain rates, including the Poor Rate, to 

 pay one-half only of the rate in the pound pay- 

 able in respect of buildings and hereditaments. 

 Whilst one of these two Acts has thrown a 

 burden upon ratepayers, the other has proved n 

 relief. It would be a grave mistake, however, 

 for anyone to suppose that the relief meets the 

 justice of the case, and perhaps we cannot do 

 better than to point out in this connection that 

 the Council of the Central and Associated Cham- 

 bers of Agriculture have on more than one occa- 

 sion (the last being in 190-3) informed the public, 

 and particularly the Government of the day, that 

 " pending the readjustment of the unfair iiici- 

 dence of local taxation " they (the Council in 

 question) are " of opinion that the Agricultural 

 Rates Act should be continued." 



We have by no means exhausted the claims 

 which may be put in by agriculturists for further 

 considerable relief in the system of raising monej'' 

 from them for public purposes, but we have said 

 sufficient, we think, to show that the man who 

 makes his living by the land is still mulcted in 

 a most disproportionate fashion, and therefore to 

 an extent which justice does not demand. It is, 

 indeed, not very clear to the plain man why the 



