NOTES. 11 



the question should ever come under the consideration of Parliament, that sec- 

 tion of the work ought to be reprinted. 



203 Dr Skene Keith states, in his Report of Aberdeenshire, p. 176, that no 

 less a quantity than 2000 acres had been trenched in the neighbourhood of 

 Aberdeen, at a heavy expense, which would not have been incurred, to any 

 great extent, if tithes could have been exacted from the lands thus improved. 



204 Mr Curwen remarks, that the daily augmentation of the poor-rates is 

 most severely felt ; and whilst their oppressive effects arc deprecated by all, as 

 likely to absorb the whole landed rental of England, no specific plan for their 

 immediate or progressive reduction, or their remote abolition, is suggested. 

 Curwen s Report, p. 52. 



205 Hereford Report, p. 40. 



206 Somerset Report, p. 36. 



207 Wilts Report, p. 28 ; Derbyshire Report, vol. iii. p. 184. 



208 In Ireland, the same plan is adopted ; and the most intelligent states- 

 men of that country are convinced, that it is the most judicious mode of relie- 

 ving the poor. Remark by Edward Burroughs, Esq. 



209 Clydesdale Report, p. 78. 



210 The erection and repair of churches, houses for the clergy, and schools, 

 are parochial burdens, to whkh landlords in Scotland are liable. Scarcely a 

 year passes without some demand on that account, on the pockets of the pro- 

 prietors, for one or more of these parochial buildings. The expense varies ac- 

 cording to the population and rent of the parish. 



211 As specifications are more satisfactory than general assertions, it may 

 be proper to insert the payments made by a farmer in England, whose rent is 

 annually L.500. 



Tithes are compounded for at L.100 



Poor's assessment is 5s. on the pound, 125 O 



Church assessment, 6 5 O 



Highway assessment, IS 10 



House tax and window tax, 10 



Horse tax and dog tax, 7 10 



Stamped receipts for these and other payments 1 15 O 



The whole are very nearly 53 per cent., or L.264 O 



Communication from John Middlelon, Esq. 



212 Clydesdale Report, p. 67 ; Derbyshire Report, vol. ii. p. 492. 



213 Brown's Treatise on Rural Affairs, vol. i. p. 185. 



214 See the Cornwall Report, p. 22, where an allusion is made to a most 

 distressing circumstance, the author of that work having unwarily expended 

 large sums on an entailed estate. This too often happens, and the unfortunate 

 occupier is left at the mercy of his successor in the property. But this can on- 

 ly happen, when the lease granted by the proprietor in possession, exceeds the 

 time he is permitted by the entail to grant such a deed. 



