LOCAL TAXES 85 



notable case any contract or custom not- 

 withstanding. 1 But here the exception 

 proves the rule. 



When we consider the equities of the case, 

 we must remember that as regards dwelling- 

 houses also it was only the occupier who 

 was rated, and in this case it is still more 

 doubtful if the rate was transferred to any 

 extent to the owner of the land. Another 

 point of importance is that for many years, 

 probably down nearly to the end of the 

 eighteenth century, and in many instances 

 much longer, agricultural land was let to 

 yearly tenants at much less than the true 

 competition rent. The rates being pro- 

 portioned to the rents, so far the burden 

 was less than on dwelling-houses, which 

 were more under the influence of competi- 

 tion. And the landlord having already 

 by custom given the tenant a continued 



1 Carman, p. 36. 



