(387 = 121) 
CONTENTS. 
CHAPTER l.—The Agricultural Interest. 
Elements comi^osing the Agricultural Interest — Number of Agriculturists 
with independent Incomes — Dependent Members of the Agricultural Classes 
— Property of the Agricultural Classes — Landowners' Capital and Income 
— Tenant's Capital and Income — Earnings of the Labourer — Ratio of Per- 
sons and Capital engaged in Agriculture to the Wealth and Inhabitants of 
the Kingdom Pages 123-127 
CHAPTER 11.— Distribution of Taxation. 
Amount of Taxation — Analysis of Taxation — Distribution of Taxation — 
Light and voluntary character of "Working-class Taxation — Recent Fiscal 
changes — Taxation of the Agricultural Classes — The Agricultural Labourers' 
Taxes — Taxation of the Upper and Middle Classes of Agriculturists — Malt 
Tax — Agricultural Share of Taxes on Expenditure — Agricultural Share of 
Taxes on Property or Income .. .. .. Pages 128-137 
CHAPTER 111.— Imperial Direct Taxes. 
Probate, Legacy, and Succession Duties — Stamps — Land Tax — Income Tax — 
Pressure of Income Tax on Land Rental — Assessment of the Tenant to 
Income Tax Pages 138-143 
CHAPTER lY.— Local Direct Taxes. 
Local Rates — Share of the Rates levied on Land — The Poor Rate — Its Origin — 
Its Fluctuations — Its Purposes — Agricultural Share of the Poor Rate — 
Local Distribution of the Poor Rate — Highway Rates — County Rates 
— Sanitary Rates — Education Rates — Variations in the Systems of Local 
, Eating Pages 143-161 
CHAPTER Y.— Pressure of Taxation. 
Relative Pressure of Local and Imperial Taxes on Agricultural Incomes — 
Varied Origins of the Incomes here contrasted with those of Agriculturists 
to be taken into account — Peculiarities of Rate-incidence — Relative total 
Taxation of separate sorts of Incomes — The Landlord's Taxation — ^The 
Farmer's Taxation — Conclusion Pages 151-158 
