48 JOURNAL OF THE ROYAL HORTICULTURAL SOCIETY. 



Let me take one example of a farm in Kent, area 132 acres, rent £242, 

 and notice the increase in the poor rate in the last twelve years. 



This farm was in 1893 paying on a net assessment of £153 on farm, 

 house, and yard 3s. in £1 per annum ; from 1893 to 1895 the rate rose 

 slowly from 3s. to 3s. 4d. In 1896, when the Agricultural Rates Act 

 came into force, the rate was 3s. 6d. and has gradually risen in the subse- 

 quent 9 years to 5s. dd. In 1897, under the re-assessment of the union 

 the net rating was made £28 for house, £12 for buildings, £158 for 

 land, paying full rate on house and farm buildings and half rate on 

 land. The payment of the half rate on land by Government was hardly 

 noticed by farmers in this district ; farmers believe it was not intended 

 that the farm buildings were thus to be separated from the land, but 

 consider the land and farm buildings should be at the half rate. By the 

 re-valuation of the union in 1897 mature fruit plantations are rated at 

 £2 to £5, most at £3, per acre, arable. land at about £1, the poorest at 

 15s., and market-garden farms at 25s. to 30s. per acre ; glasshouses are 

 rated per 1,200 square feet area at £3 5s. Od. gross, £2 2s. 6d. net, equal 

 to eight houses of 100 feet x 12 feet for £17. This rate, though perhaps 

 fair when the glasshouse industry was prosperous, is too heavy now, and 

 should be lessened if re-assessed, as should be the case every ten years, 

 viz. in 1907. 



A glasshouse 100 feet x 12 feet at present pays about £1 for Poor and 

 Sanitary rate and Income tax under Schedule A. Farm land pays about 

 5s. per acre in rates. 



The voluntary school rate for some ten years or more in this parish 

 was 4:d. in £1 annually, but now the county is running the schools its 

 compulsory rate is dd. in £1 and is now paid in the Poor rate. 



The cause of the high rates is said to be that the Eural District 

 Council does not receive nearly the equivalent of the half agricultural 

 rate from the Government ; that many houses are vacant and consequently 

 pay no rates ; that house property has depreciated and house-rents have 

 lessened since the South African War ; that roads cost more than they 

 used to do ; and that each villa, almost as soon as built, is provided with 

 tar paving and curb to path. This is very pleasing, no doubt, to the owner 

 of the villa, but it is rather hard to make the farmer help to pay for it. 



As the worthy Secretary of the Royal Horticultural Society, in asking 

 me to read a paper on this subject, also asked me for practical suggestions, 

 I give the following : 



1. That the Poor rate should, like the Sanitary rate, be only payable at 

 one-quarter rate on agricultural land instead of at one half as at present. 



2. That the farm buildings should be included with the agricultural 

 land, and should not be assessed with the dwelling-house. 



3. That, without disturbing existing contracts of tenancy, all rates 

 on agricultural land should in future be borne equally by owners and 



1902 „ 4 0 

 1905 „ 5 8 



S. (1. 



1893 at 3 0 in the pound per annum 



1895 „ 3 4 „ ( 



1896 „ 3 6 „ 

 1899 „ 3 8 „ 



£ s. d. 



23 9 2 



26 1 4 



27 7 4 

 21 16 4 

 23 16 0 

 32 17 4 



