414 = i45 Taxation as affecting the Agricultural Interest. 
agricultural, tell the same tale. I have taken seven of these ii 
the counties of Lancashire, Yorkshire, Shropshire, Warwickshire 
Nottinghamshire, Gloucestershire, and Kent, where land aloii' 
forms 86 per cent, of the rated rental, and there I find an averag 
Poor-rate of only 9:^f/. in the pound. Yet, turning to th 
counties of Norfolk, Essex, Northampton, Buckingham, Denbigl 
Devon, and Wilts, in seven apparently similar unions of nearl 
equal area, and with 80 per cent, of land in their assessmen' 
the average Poor-rate is more than twice as high, or \s. 7^d. i 
the pound. Although, therefore, like the Land-tax, the Pooi 
rate has become what in its original intent it never was meai 
to be, a heavy and exceptional charge on one form of property 
and as such weights agriculture heavily in the general scale 
British taxation, it should not be forgotten that in one sense 
great part of its burden, as regards districts if not individual 
holds something of that voluntary character which I have notice 
» in our indirect and avoidable taxes. Its average rate on land 
some 6 per cent, may, by discreet administration of relief, 
reduced as low as 3 per cent., a result which would not on 
afford a very important relief from taxation, but would secu 
the great attendant advantage of a less pauperised and mo 
independent population. 
nvar-iates. The Higliicay-rates, or local charge for road-repair, repress 
the old common law liability of each parish, by which it w 
held responsible for its own highways. The duty of repairii 
these was, in early times, enforced by statute on all the inhabitan 
and as in the case of other ancient local taxes, personal as wi 
as real estate was, three hundred years ago, directed to be tak 
into account in measuring individual contributions.* Not t. » 
the reign of George IILt was the maintenance of all roai 
charged exclusively on the occupiers of lands and houses in t 
definite shape of a Highway-rate. The total amount now levi 
for this purpose is little more than one-fifth of that required 
poor relief, but the average charge in different areas varies V€ 
greatly with local circumstances, the proximity of good mater 
for road repair, and the skill and carefulness of the admin 
tration. So far as they are levied in rural districts, Ilighwi- 
rates are of two sorts: (1) those administered by Boards acti; 
for districts formed of groups of parishes, in which case the rai 
are collected along with the general Poor-rate ; and (2) thri 
still levied parochially under an older system. Co-existcnt w i 
these systems, for the past 100 years, has been another mode f 
repairing certain main roads by means of tolls levied by Tu - 
pike Trusts. These trusts are now, however, being rapiij' 
• £^66 18 Eliz. c. 10. t See 7 Geo. III. c. 42. 
