vi PREFACE 



session of Parliament seems to show that 

 any fiscal relief to agriculture must be 

 sought for in the remission of internal 

 differential taxation, and not in the illusory 

 imposition of taxes on the foreigner. 



In the historical parts of the work I 

 am much indebted to Dowell's " History of 

 Taxation and Taxes," and to the admirable 

 monograph of Dr. Edwin Cannan on the 

 " History of Local Rates in England " ; and 

 throughout I have found of the greatest use 

 the Reports, with the Memoranda (especially 

 the " Memoranda in the Classification and 

 Incidence of Imperial and Local Taxes ") 

 and corresponding evidence of the recent 

 Royal Commissions on Local Taxation and 

 on Agricultural Depression. Mr. Clark, 

 M.A., has kindly corrected the proofs and 

 verified the references. 



J. SHIELD NICHOLSON. 



UNIVERSITY OF EDINBURGH, 

 September, 1905. 



