62 RATES AND TAXES 



duties), land was supposed to be unduly 

 favoured ; and if we take as the test a 

 simple comparison of the duties paid, the 

 charge is just. 



It is, however, always necessary to con- 

 sider the tax system as a whole, and this 

 exceptional treatment of land was generally 

 justified by a reference to the burdens im- 

 posed for local purposes. And this must 

 be deferred till we have examined the 

 history of local rates. 



To complete the survey of the national 

 taxes, as affecting agriculture, we have next 

 to notice the taxes that were imposed with 

 the express object of giving a benefit to 

 agriculture. 



Hitherto we have considered agriculture 

 as affected by taxes imposed on land, and 

 these taxes have been naturally considered 

 as a burden. The main object of taxation 

 is, of course, to provide a revenue for public 



