410= 144 Taxation as affecting the Agricultural Interest. 
share. After, however, taking sample cases from all parts o 
the country, I am confident no great error will be committei 
by assuming that 80 per cent, of the rateable yalue, and therefor 
80 per cent, of the rates of these areas will be found to fall o; 
land apart from houses and other property. To these, howevei 
must be added a small though a certain share of the urban rates 
The large acreage of land included in many English urba 
sanitary districts — and eyen in occasional boroughs — forbids m 
to estimate this share at less than 5 per cent. If these dat 
be accepted, the rates falling on land alone appear to be i 
England, — 
£_ 
(1.) In the metropolis . . . practically nU. 
(2.) In the urban districts, 5 per cent. 560,000 
(3.) In the country 80 per cent. . 5,400,000 
Total . £6,000,000 
To this must be added for 
The share of rates on land in Scotland 600,000 
The share of rates on land in Ireland 1,400,000 
Total on land in United Kingdom . £8,000,000 * 
These local rates piesent a body of taxes important in tht 
amount and peculiar in their incidence. Assuming that the ral 
able yalue of land bears now the same percentage to its incoir 
tax assessment as in 1870, the net rental on which this quota > 
the rates is levied is no more than 5 7,000,000/. a year, so tl 
were they uniform over the whole United Kingdom, they woi 
alone represent a tax of no less than 14 per cent, on this valuatic 
These local rates arc, however, very far from uniform in thi 
pressure. Although there may be a certain minimum evei- 
where levied, they are wholly local in their origin, admin* 
tvation, and incidence. The agricultural incomes of one cour' 
union, or parish, do not, therefore, necessarily bear the sa ■■ 
burden as those of another. The chief rates deserve notice i 
greater detail, although the absence of full information fri 
other divisions of the L nitcd Kingdom restricts attention chief 
to those levied in England alone. 
Poor-rate. The English Pooi'-rate, a special tax levied for the relief.f 
destitution, is the most important of all the local burdens wh i 
affect agricultural districts. Althoug-h no formal enactment,* 
in Prussia, Denmark, or Sweden, confers on English panps 
* Thrco-fouHhs of tliis sum, lit-ing the nssumcd share of rates on land honiiy 
the owners, will bo rerncnihcrcl to have been entered among the direct charge n 
agricidtural income at p. 137. 
