RATES AND TAXES AS AFFECTING 

 AGRICULTURE 



Crown 8vo. Cloth, 2s. 6d. \Social Science Series. 



OPINIONS OF THE PRESS. 



" All who are interested in the problems connected with agricultural 

 rating owe a debt of gratitude to Professor Nicholson for the extremely 

 able and impartial way in which he has dealt with these problems. 

 Prof. Nicholson is neither a landowner nor a politician, and he 

 approaches his subject solely from the point of view of justice and 

 truth. He examines the question before him, not with a desire to find 

 support for any particular theory, but in order to ascertain whether 

 agriculture is fairly treated in the matter of local taxation. . . . The fact 

 is, our whole system of local taxation must be remodelled, and remodelled 

 by men who have cleared their minds of cant in regard to the alleged 

 privileged position of land. Land must be treated like every other form 

 of wealth, no better and no worse." — Spectator. 



" The main object of this volume is to consider the principles which 

 should be applied in the reform of our local taxation. Though in the 

 main a plea for the reduction of the burden on the incomes of those who 

 make their livelihood by land, the volume forms a brief but most 

 suggestive treatise on the theory of taxation — a treatise which never goes 

 too far away from ascertained facts, and never rides theory to death as 

 if it could over-ride facts. Two main principles may be said to run 

 through its treatment of the subject — the one is that taxation falls upon 

 persons and not on things, and that income is really the true basis of 

 taxation." — Scotsman. 



" There is really almost nothing left to be desired in Dr. Nicholson's 

 handling of taxation as applied to law. He shows complete 

 familiarity with the whole subject, and is as happy in demolishing 

 the theory of the people's right to the land as in demonstrating the 

 very general disappearance of economic rent of agricultural land." — 

 Glasgow Herald. 



" Everything that Professor J. S. Nicholson writes on a politico- 

 economical question deserves attention ; and the little book he has 

 just issued will be found instructive by such students."— A'ifzy Age. 



