QUESTIONS OF TAXATION. 173 



acres, making the care of his estate his sole 

 profession, discussing the burdens on the land, 

 pointed out that one injustice rankling in his mind 

 was that agricultural land paid education rates 

 for a great number of children who afterwards 

 drifted to the cities. He thought that it would 

 be fairer if education were provided for alto- 

 gether out of national taxes. The land tax, in 

 view of the small revenue it brought in, might 

 be done away with. In his case he found 

 that it practically doubled his income tax. 

 Revenue from a share investment paid one 

 income tax. Revenue from the land paid two 

 income taxes. 



Another discussed the death and succession 

 duties, and the great burden they imposed upon 

 agricultural estates. He recalled one estate, 

 owned by a relative, of the capital value of 

 £120,000, which had to pay these duties twice 

 within five years. The amount in the first case 

 was about £15,000 ; in the second case about 

 £10,000 (direct descent). Thus over 20 per cent, 

 of the value of the estate went to the Treasury 

 within five years. The Finance Act of 1910, 

 with its new duties, had made, he said, things 



