Taxation as affecting the Agricultural Interest. 409= 143 
wer one, calculated on the theory that the farmer's profits arc 
England equal to one-half, and in Scotland and Ireland to 
le-third only of his rent, an assumption not always realised in 
te years, but apparently, as has been already shown, not very 
r removed from a fairly accurate average. Should his profits 
tuallv fall below this assumed proportion, a right of relief is 
cured to the farmer where this can be shown by his books. 
It either the too usual absence of methodical book-keeping, or, 
is sometimes said, the difficulties attending the date fixed for 
is appeal, prevent much resort to this provision. The net 
oduce of this schedule is now 200,000/. a year, a tax which 
ust be viewed as borne solely by the larger grade of farm 
cupiers. 
CHAPTER IV. 
Local Taxes. 
HERE now remains but the agriculturally incident share of Local rates, 
e local rates to be considered. These, for a general review, 
ust first be regarded irrespective of the assumed division of 
e ultimate incidence between the owners and occupiers of rated 
operty. So far as England hy itself is concerned, we now 
)ssess tolerably clear statistics of local finance which, though 
)t yet complete in all points, enable a fairly close estimate of 
e distribution of the several local rates to be thus attempted : 
Kate. 
or Rate (proper) 
ghway Rate . . 
The 
Jlctropolis. 
unty Borough and PoHcel 
Rates J 
nitary and other Iin-"i! 
provemeut Eates .. ..]\ 
Uication Eates . . . . 
800,000 
400,000 
Levied iu 
Total. 
The Urban 
Districts. 
The Rural 
Districts. 
£ 
2,800,000 
£ 
3,300,000 
£ 
7,600,000 
400,000 
1,500,000 
1,900,000 
1,400,000 
1,400,000 
3,000,000 
0,400,000 
400,000 
8,700,000 
300,000 
200,000 
900,000 
11,300,000 
6,800,000 
22,700,000 
Now it is not of course the whole sum levied even in strictly Share of the 
al districts which falls exclusively on agricultural land, A ^'^'^i^^^^'*'^ 
11 further analysis is required to get even approximately at this 
