LOCAL TAXES 83 



For income tax purposes, the profit of the 

 farmer is still supposed to be indicated by 

 a certain proportion of the rent (now one- 

 third in England), and this mode of assess- 

 ment is still optional. But, of course, the 

 owner also pays on the full rental (less an 

 allowance of one-eighth for upkeep, etc.) 

 that is, he pays the national income tax ; 

 thus the owner pays a tax on the rent and 

 the farmer a tax on the profit from the same 

 land. 



In the same way, the original poor-rate 

 ought to have been imposed, both on the 

 farmer according to his profit, and also 

 on the landlord on account of his rent. 

 Both were inhabitants, and both persons of 

 substance. 



The confusion, however, between things 

 and persons led to the idea that if the 

 farmer was taxed according to his rent, 

 then the land, having already paid this 



