86 



Cows are of various races, and, I think, differ more 

 in their value than in any country I have ever visited. 

 The common breed of the country are worth about 

 27.?. or 28,9. per head. The Ukarine, or the best, 

 from Podolia, are estimated much higher, averaging 

 .3; and some few, very good, are worth .4 10*. 

 Flocks of sheep vary too, but not so much as cows ; 

 the lowest of the native breed are worth per head 3*. 

 and the best about 5*. 6d. or 6*. Merinos are very 

 rare at present, and worth from 8*. to Qs. per 

 head. 



The Corn Spirit or Whiskey is sold in the country 

 at IQd. per gallon ; but paying a higher duty, or 

 being a subject of monopoly, farmed by the Govern- 

 ment to distillers on the entrance of the cities and 

 towns, is retailed in them from 3*. to 3s. 6d. per 

 gallon. Horses, except those of foreign race, are as 

 low in proportion as cows and sheep. The price of 

 meadow hay in the capital was from 14*. to 15*. per 

 ton ; so little is sold in the country that it would have 

 been difficult to state what is the value before the 

 expense of conveyance is paid. 



There are few burdens laid exclusively on the land, 

 except the tenth Groschen tax. That was originally 

 a war tax, and is so still denominated, though conti- 

 nued after ten years of a peace ; and there exists no 

 present probability of its being speedily withdrawn. 

 A small sum is levied in each district for the repairs 

 of roads, bridges, and other local purposes ; but that 

 and the land tax scarcely exceed twenty-five per 

 cent, on the presumed annual value of the land. 



The Tithes are very moderate, and chiefly com- 

 pounded for at fixed rates, which can never be altered 

 without the consent of the owner. Under one of 

 their monarchs, the clergy were called upon to pay 

 contributions to the State, at a rate which they gave 

 as the annual value of their livings ; and, upon these 

 valuations, compositions have been settled. As the 



