Taxation as affecting the Agricultural Interest. 395 = 129 
ipportionment of taxes is required. Following in some respects 
the method of classification resorted to in 1867 by Mr. Dudley 
Baxter, as giving a clear outline of national finance, I would 
submit, as fairly representing the figures of the present day, the 
subjoined 
Analysis of Taxation. 
Amount 
of each Tax. 
Amount 
of each Group. 
I. Taxes on Peopertt and Income. 
I Taxes on capital or on income from 
capital : — 
(1) Imperial, viz. : — 
Probate, legacy, and succession'! 
duties / 
Stamps on deeds 
Land tax 
Eailway duty 
Income tax (Schedules A andl 
C, and parts of B and D) ..) 
(2) Local, viz. : — 
Owners' share of rates .. 
( Taxes charged on income not arising 
from capital : — 
Income tax (Schedule E, and| 
parts of B and D) ) 
II. Taxes on Expenditure. 
I On articles of consumption, viz. : — 
On Spirits, including licences . . 
., Wine „ .... 
., Beer „ ,. .. 
„ Tobacco „ .... 
„ Tea „ .. .. 
„ Coffee, fruits, &c 
On business, traffic, or establishments : — 
(1) Imperial, viz. : — 
Post office and telegraph nefl 
revenues / 
Stamps on bills and business 
transactions, law fees, and 
sundries 
Inhabited house duty 
Licences for carriages, dogs, 
servants, game, plate, and so 
forth 
(2) Local, viz. : — 
Occupiers' share of rates 
ToUs, dues, fees, and duties . . 
£ 
6,000,000 
2,100,000 
1,100,000 
700,000 
3,600,000 
1,700,000 
21,500,000 
1,900,000 
9,300,000 
7,900,000 
3,700,000 
900,000 
2,200,000 
3,000,000 
1,400,000 
1,600,000 
10,350,000 
5,100,000 
£ 
13,500,000 
16.950,000 
1,700,000 
32,150,000 
45,200,000 
8,200,000 
15,450,000 
68,850,000 
Total 
£101,000,000 
Note. — The general classification attempted in tlic Table on (he preceding page 
cognises only the primary form of each tax. It is needful for my present 
