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TRANSACTIONS OF SECTION F. 1179 
an agriculturist he can be expected to do his part, namely, of adopting and carry- 
ing into practice the results of investigation. 
3. That agricultural education should be proceeded by and directly based upon 
agricultural investigation. It should be limited to facts scientifically proved, and 
should be associated with means of individual verification. 
4, That education that does not proceed on this basis, and is not limited to 
that line, is likely to be pernicious, as likely to perpetuate error. 
5. That as Government has undertaken the support of agricultural education, 
it might be advised to place it on a sure foundation, before it is too late, by insti- 
tuting a well-considered scheme of agricultural investigation. 
2. Policy in Tazation.! By J. B. Greic. 
The circumstances of the time lend emphasis to thedemand for reform. Ag 
Britain declines to afford adventitious aid, so it is the more bound to avoid 
interposing adventitious obstacles to the home merchant and producer. Our 
boasted moderation and caution are apt to degenerate into a hesitant, inconclusive 
attitude that secures the evils of both competing principles, but the benefit of 
neither. 
The immense gains from a concentrated population are counteracted by a heavy 
debt, cumbrous officialism, and an immobility of habit, the antithesis of adaptability 
to circumstances. Budgets are so presented as not to admit of deliberation. While 
dense population is dependent on manufacturing industry, and that on a low wages 
rate, which in turn depends on the cost of subsistence, taxes on common articles of 
diet are still maintained. Coffee and tea are taxed, the former to one-fourth, the 
latter to the amount of the import cost. 
The mode of taxing real property exempts, in effect rewards, those who waste 
or imperfectly utilise valuable natural agents committed to their care, and provides 
an inducement to employ movable capital in competition with rather than in aid of 
native industries. 
Barriers are wantonly interposed to men pursuing with free choice certain 
bread-winning occupations, without any selection by the State of the fittest. 
Again, of an obnoxious class are the stamp duties, which make demands on the 
busy in time, temper, and money, and yield no commensurate gain to the State. In 
the United States no cheque, receipt, promissory note, transfer disposition, or other 
document is subject to a revenue stamp; in Britain 15] acts are so burdened, of 
which 63 are incident to trade, 31 to men following bread-winning occupations. 
I do not object to a tax on the profits of trade, but deem a tax on the operations 
at their inception, before it is known if they will result in profit or im loss, most 
objectionable. Inthe rudest times, the seed and the tools of the husbandman were 
passed, and the increase only tithed. On the operations of trade the cheque and 
receipt stamps bear, and most heavily, on the small trader. The objections urged 
against existing taxation may be briefly summarised, some imposts being open to our 
objection, and some objectionable on various grounds. 
a. Where the loss to the taxpayer exceeds the gain to the State. The loss is 
often in the form of inconvenience, unproductive study, delay, and worry. 
b. Where the cost of services or commodities is enhanced with the result of 
prejudicing the home trade in competition. 
c. Where the tendency is to discourage the employment of movable capital in 
this country and to induce its transference to competing countries. 
d. Where qualities useful to the State are discouraged, or those injurious to 
it fostered. 
e. Where it arbitrarily restricts the choice of occupation, or the diffusion of 
trade facilities. 
f. Where it induces the use of worse, instead of better, forms of instrument, or 
the disuse of proper documents and practices. 
1 Published in extenso by W. and W. Lindsay, Aberdeen, 
