360 TRINIDAD. 



the sugar-cane could, be cultivated with profit. Third, all soils 

 wherein the cultivation of either cacao or the cane could not be 

 attempted with any prospect of success. 



A commission, composed of planters and others, could be 

 appointed to form those categories ; and the commissioners might 

 receive a remuneration in proportion to the quantity of land 

 classified. The report, or return, of the commissioners for each 

 ward, should be lodged at the warden's office, and their decision 

 left open to objection during a period of three months. Any 

 person objecting should appoint an appraiser on his part, one of 

 the commissioners being appointed on the part of the ward ; in 

 case these should not agree in judgment, they could choose an 

 umpire out of the ward, and his decision would be deemed good 

 and final. The only objection to the adoption of this plan, is the 

 expenses it would entail on the community ; but, allowing that its 

 operation cost the colony even 3,000 or 4,000 sterling, I still 

 consider the result as fully worth that expense. On the other 

 hand, should the council deem it impossible to carry into effect 

 the proposed measure, I still contend that the tax should be 

 uniform, and the value set upon lands made invariable ; not 

 because I consider such a plan as in itself a good one, since our 

 best lands may be worth from thirty to fifty dollars an acre, whilst 

 some tracts are not worth more than five or ten dollars, but 

 because I consider it as less objectionable than the present system. 

 Again, in order to establish a fair valuation, it would be well to take 

 an average between the price of our best and that of our worst lands. 



The advantages resulting from uniform taxation would be the 

 following : There would be no necessity for triennial assessments, 

 and consequently no expenses incurred for the remuneration of 

 commissioners ; each warden should be* furnished with a book 

 showing the quantity and value of land appertaining to the tax- 

 payers in his ward, and he would thereon make his assessment ; 

 there would then be not only no possibility of defrauding the law, 

 but an indirect inducement would be offered to landholders to 

 cultivate the soil, since it would remain subject to the same 

 amount of taxation, either as cultivated or uncultivated; whilst at 

 present, some make the clearing of their lands a matter of doubt 

 and consideration since the tax is increased tenfold by the mere 

 act of bringing the same under cultivation. In case such scales 

 of valuation as have been suggested could be formed, the following 



