80 RURAL ECONOMY OF ENGLAND. 



for the most part have redeemed the land-tax ; but if 

 indirect taxes constitute nearly the whole revenue of the 

 State, there are direct imposts which no less exist under 

 the form of local taxes. 



These burdens are three in number : the poor's rates, 

 the parish and county rates equivalent to our communal 

 and departmental revenues and Church tithes. Taxa- 

 tion for the poor, in spite of all endeavours to reduce 

 it, amounted previously to 1848 to six millions sterling 

 for England alone. Parish and county rates, for roads, 

 bridges, police, prisons, &c., exceed, still for England 

 alone, four millions sterling together ten millions, of 

 which more than two-thirds is paid by rural property. 

 Add to this the unredeemed portion of the land-tax, 

 amounting to one million sterling for England ; and, 

 finally, the third charge namely, tithes at one time 

 variable and arbitrary in their rating, but now com- 

 muted to almost a fixed charge, amounting to at least 

 seven millions sterling ; and we have altogether a sum 

 of fifteen millions, which, for England and Wales, con- 

 taining fifteen millions of hectares, makes an average of 

 25 francs per hectare, or 8s. per acre. 



This average gives but an imperfect idea of the bur- 

 dens upon certain parts of the soil in England, for a 

 portion of the tithes having been redeemed, as well as a 

 portion of the land-tax, and the poor's rate being very 

 unequally distributed since, not being centralised, it 

 varies with the fluctuations of pauperism in different 

 localities the consequence is, that certain districts are 

 much below, and others much above the average. It is 

 no uncommon thing to find lands in England paying as 

 much as 50 francs per hectare (16s. per acre) for all 

 kinds of taxes. 



Ireland and Scotland are less burdened, particularly 



