HEAVY TAXATION 249 



war had been getting from i^s. to 16s. a week and iSs. in 

 summer,^ were walking the country searching for employment. 

 Many tenants threw up their farms, and it was often noticed 

 that landlords, ' knowing very little of agriculture and taken 

 by surprise,' could not manage the farms thrown on their 

 hands, and they went uncultivated. Some farmers paid up 

 their rent to date, sold their stock, and went off without any 

 notice ; others, less scrupulous, drove off their stock and moved 

 their household furniture in the night without settling.^ 



Farmers and landowners were asked to state the remedies 

 required. Some asked for more rent reduction and further 

 prohibition of import, but the most general cry was for the 

 lessening of taxation. 



A Herefordshire farmer^ stated that in 1815 the taxes on 

 a farm of 300 acres in that county were : 



I Property tax, landlord and tenant . . . 95 16 10 



Great tithes 64 1 7 6 



Lesser tithes . . . . . . . 29 15 o 



Land tax ' . 14 o o 



Window lights 24 i 6 



Poor rates, landlord . . . . . . 10 o o 



,, tenant 40 o o 



Cart-horse duty, landlord, 3 horses . . . 2 1 1 o 

 Two saddle horses, landlord . . . .900 



Gig 660 



Cart-horse duty,* tenant 720 



One saddle horse, tenant 2136 



(Landlord's malt duty on 60 bushels of barley . 21 o o 

 Tenant's duty for making 1 20 bushels of barley 



into malt 42 o o 



^ New rate for building shire hall, paid by landlord 900 



„ „ „ tenant . 300 



Surcharge 280 



.^ 383 " 4 



* Defence of the Farmers, &"€. (18 14); and Parliamentary Reports, v, 72. 

 "^ Agricultural State of the Kingdom, p. 64. ^ Ibid. p. 105. 



* The agricultural horse tax was repealed in 1821, the tax on ponies and 

 mules in 1823. 



