402 = 136 Taxation as affecting the Agricultural Interest. 
that certain courses of cropping are interfered with,, and that 
fiscal restrictions impede the use of a valuable digestive addition 
to the ordinary food of stock. In reply to such arguments, 
it has been suggested that barley may possibly owe some- 
thing of its high value and profitable character to the legislative 
restraint which deters the brewer from employing ingredients' 
elsewhere successfully resorted to ; it is asserted that whatevei 
be the theoretical offence of a tax levied in this way, the pro- 
ducer is not the real sufferer ; while to any change of incidence' 
is opposed the difficulty of giving isolated consideration to ar 
impost so intimately -related to the whole system of alcoholic 
taxes. Either a wider acceptance of some of these views, or 
still more probably, the high prices lately enjoyed by barley 
growers, and the well-founded dread of tampering with one o 
the few remaining taxes which lay the powerful classes of con- 
sumers under equitable tribute to the National Exchequer 
have of late years deprived of their former vigour the com 
plaints of agriculturists in this particular. 
Agricultural If? then, it be acknowledged that, as regards articles o 
share of taxes ordinary consumption, the agricultural classes are taxed on 
on expenditure, g^^j^jg jjq^ greatly varying from that of other persons, much th 
same answer must be returned as to the average incidenc 
of the other imperial taxes on personal expenditure. Th 
relatively small sum paid on farm-houses as inhabited hous 
duty, not exceeding 19,000/., is probably in part, at least, due t 
their value so frequently falling below the limit of the tax, an 
to their being charged as trade premises. Nominally occu 
ring, however, among taxes on outlay, the exceptionally lar^ 
share of local rates borne by farm occupiers demands attentioi 
Assuming, as has here been done, that one-fourth of the rati 
levied on land rental is a payment coming out of the tenant 
pocket, we are confronted with 2,000,000/. of ' special ar 
peculiar taxes, whose incidence has been frequently a subject 
complaint. Beyond contrasting the charge of 6 per cent, on h 
income thus falling on the farmer, with the average of the le 
than 1^ per cent, imposed on house occupiers of the upper ar 
middle classes generally, it may be well to defer a closer inqui: 
into these local charges to a later stage of this Paper.* 
Agricultural The position of upper and middle class agricultural incom 
share of taxes jjj reference to direct charges is the next point of inquiry. T 
on property or ri-. , , , ■ . , , , r ^ r • 
income. ^ nine subjoined shows the shares of each oi these imposi 
which a careful inquiry indicates as falling collectively on t 
owners and occupiers of British farms. 
♦ See p. 153. 
