AGRICULTURE ON THE RHINE. 225 



In the administration of justice, although the forms are 

 occasionally dilatory and demand a sacrifice of time, yet 

 the public functionaries diminish very much the ouilay 

 that attorneys' and counsels' fees occasion in England, 

 We have already noticed the inexpensive and satisfactory 

 mode of transferring land and real property by entries 

 made in the parish books under the control of chosen 

 assessors. In criminal cases an advocate is appointed 

 amongst the members of the board that takes cognizance 

 of offences for any party vt-ho is unable to pay the mo- 

 derate remuneration demanded by advocates for drawing 

 up papers. All police enquiries and pursuit of offenders 

 are carried on at the charge of the State. The sanatory 

 and other preventive police enquiries are discharged by 

 officers paid by government. The provision for the 

 clergy, for the poor, and for schools, where they are not 

 drawn from funds set especially apart for the purpose, 

 form items of local taxation, while a considerable sacri- 

 fice of time is demanded in the personal attendance on 

 the military exercises required of every individual during 

 a portion of his life ; and no small share of trouble 

 devolves upon the respectable inhabitants of both towns 

 and villages, who are called to fill the office of assessors 

 at local courts. 



Direct taxation is a prominent feature in the budgets 

 of all the German States. According to the last pub- 

 lished budget of supplies and ways and means for Prussia, 

 the land-tax yielded 10,497,944 dollars, or one-seventh of 

 the whole revenue ; being about half as much again as the 

 interest of the national debt, which amounted to 

 7,253,000 dollars. The trading and manufacturing por- 

 tion of the population contributed 2,435,460 dollars, and 



