812 



The Duck as an Egg -Producer. [Dec, 



tracts of land in Wales that are now useless for agricultural purposes, would, 

 if properly drained, become highly productive. 



IX, Local Taxation. — We are of opinion that it is necessary to readjust 

 the burden of local taxation so far as it affects agricultural land, inasmuch as 

 under the present system the farming industry is over-rated. The farmer's 

 business involves the occupation of a disproportionate amount of rateable 

 property, as regards its income earning capacity, as compared with other 

 industries, and certain of the services in respect of which rates are levied are 

 of less benefit to the farmer than to the other classes of the community. 



We would call attention to the view expressed in the Majority Report of 

 the Royal Commission on Local Taxation, 1896, to the effect that, in view of 

 the character of agricultural property and the amount of the profits derivable 

 therefrom, and the relative extent to which benefits accrued to the property 

 and to its occupier by reason of the expenditure incurred by local authorities' 

 it would be inequitable were rates to be paid on the basis of its full annual 

 value. This was recognised in the Agricultural Rates Act of 189G, which 

 made provision for the assessment of agricultural land at one-half of its 

 rateable value, a fixed contribution equivalent to one-half of the rates paid on 

 agricultural land in 1895 being made from the exchequer. While, however, 

 the rates have increased enormously since that year, the relief afforded under 

 the Act of 1896 has remained the same. It is readily admitted that the 

 incidence of local taxation at the present time is unjust, and that the whole 

 system of assessment to local rates requires reconsideration. Pending- 

 opportunity for such revision, we consider that the differential rating in 

 favour of agricultural land should be extended, and that for rating purposes 

 the occupier of agricultural land should be called upon to pay rates on one- 

 fourth instead of one-half of its rateable value, the deficiency being made 

 good by means of an Exchequer grant to the Rating Authorities. 



* * ¥^ * * * 



THE DUCK AS AN EGG-PRODUCER. 



A, T. Johnson. 



During the last two or three years the extraordinary prolifi- 

 cacy of the laying breeds of ducks has been brought prominently 

 to public notice by the wonderful results attained at la^dng tests. 

 These events, however, while undoubtedly proving the great 

 superiority of certain strains of ducks over pullets of the highest 

 fecundity, in so far as number and weight of eggs are concerned*, 

 do not indicate what is to the farming community no less impor- 

 tant, viz., the peculiar position of the laying duck as an asset 

 in the economics of agTiculture. To know what a flock of Eunner 

 or Khaki Campbell ducks is capable of producing under certain 

 conditions is of undeniable value ; but the farmer must also 

 know what such a flock is likely to do under free range manage- 

 ment where there are considerations to be met which do not 

 occur within the enclosures of the laying test. 



