84 RATES AND TAXES 



tax, ought not to be taxed again, and in 

 this way the landlord escaped. 



In one sense, this mode of regarding the 

 rate as levied directly on the rent of the 

 land as a thing in itself may seem to 

 support the theory of the " hereditary 

 burden." But the central fact remains 

 that it was on the occupier that the rate 

 was imposed, and not on the otvnei*; and 

 taking a broad view of the original scope 

 of the Act, it would seem that the rent 

 was only to be taken as the test of the 

 occupier's ability, as in the case of houses, 

 and not that the occupier was to be con- 

 sidered as the agent by whom the land- 

 lord was to be reached. And it is worth 

 noting that, as regards some exceptional 

 rates that were imposed later on for various 

 purposes in some places, it was sometimes 

 provided that the amount of the rate should 

 be deducted from the rent, and in one 



