592 



APPENDIX. 



TABLE OF REAL RENT OF SCOTLAND, 



. IN LAST DECADE OF THE EIGHTEENTH CENTURY. 

 We print here, from the twenty-first voknne of the Old Statistical Account 

 of Scotland, published in 1799, the Table of the Valued Rent and of the Real 

 Rent of Scotland, in counties, as drawn up by Sir John Sinclair, Bart. Sir 

 John explains that the table was ' drawn up on the principle of ascertaining 

 the proportion the Real Rent bore to the Valued Rent in the different parishes 

 whence returns of these particulars were made, and extending that rate of pro- 

 portion to the total valuation of each county.' The returns on which the 

 table is founded were made at various dates between 1791 and 1796, and Sir 

 John, writing in 1799, says that : 'As the real rent of several parishes has con- 

 siderably increased since the Statistical Accounts of them were drawn up, the 

 total rental of Scotland (exclusive of houses) must now exceed : ;^2,5oo,ooo 

 Add rent of houses at the moderate computation of 25s. to each 

 family, and estimating the number of families in Scotland 

 at 350,000, 437>Soo 



Total, ;^2,937,50O 



or, in round numbers, three millions sterling.' 



For comparison we place in juxtaposition the returns for income-tax under 

 Shedule A. (which includes only lands and houses) for the year 1876-77. 



;^3i6,88i 4s. 2d. sterling. 



