366 AGRICULTURAL SURVEY OF chap. XVI. 



little higher than the medium. There are other 

 farms, again, which, from their unimproved 

 state, may require a capital equal to five or six 

 rents. But as the farmer, in this case, may be 

 \inder the necessity of sinking considerable sums 

 on" expensive improvements, and of depending 

 upon his stock, for the support of his family 

 and farm servants, during some years, it is rea- 

 sonable that he should be rated easier, in consi- 

 deration of these disadvantages. . It will be said, 

 perhaps, that by this mode of rating the tenants, 

 a great proportion of them will escape altoge- 

 ther. And why not ? If their income be fairly 

 estimated, is it not equitable that they should 

 be allowed to enjoy the exemption designed 

 them by the act ? 



At the same time, I am persuaded that few 

 of the tenants would have complained, though 

 the minimum of the taxable income had been 

 fixed much lower than it is by the act, which 

 might have been done without any sensible 

 hardship to them or to the community at large. 

 Had it been taken as low as 40 1., and all in- 

 comes of 40 1. and under 50 1., rated at I d. per 

 pound ; and all at 50 1. and below 60 1. at I -5- d. 

 per pound, this would have comprehended a 

 very numerous class, and have raised a large 

 sum, without being, in the least, felt or grudged. 

 The farmers, in this county, I am certain, 

 would not have objected. They are a loyal 

 body of men, and firmly attached to the existing 

 Government ; and therefore have no wish to 

 stand aloof, or to be excused from bearing their 

 just share of those public burdens which, lor the 

 safety of their country, it may be necessary to 

 impose. 



