Taxation as affecting the Agricultural Interest. 415= 149 
ermitted to expire, and considerable dissatisfaction is at the 
resent time expressed at the additional burden thrown upon 
jmparatively limited areas for the maintenance of thoroughfares 
lore or less usually devoted to other than local traffic, but no 
mger kept up by special tolls levied on those who use them, 
'nder these circumstances a large increase of Highway-rate has 
een experienced in certain parts of the country, still further 
irying the agricultural aggregate of taxation beyond the more 
)mmon average. 
Probably the oldest of English local imposts are the County- County-rates. 
lies, with which are now included Police-rates. The share of 
lese taken as falling upon land, though diminished as in the 
ise of the metropolis — where a large area of purely urban 
roperty pays County-rates — must still include urban contri- 
utions, since many towns within county bounds either do not 
ossess or do not exercise all usual municipal functions. But, 
a the other hand, municipal charges are not infrequently found 
) fall on land lying within borough limits. Collected along 
ith the Poor-rates, the County-rates are administered by the 
ustices in Quarter Sessions. The dimensions of these rates are, 
owever, very largely determined by the control of central au- 
lorities — their chief objects being to defray the cost of criminal 
istice, local gaols, constabulary, and lunatic asylums. Recent 
gislation has recognised the imperial rather than local character 
; these charges, and by State subventions the local ratepayers 
ave been relieved from part of the outlay thus incurred for the 
ublic service, while by an Act of last Session the county prisons 
ave been wholly transferred to the Central Government, to be 
lanaged on a uniform system and at the cost of the general 
ixpayers of the country. These alterations have been due to 
le admission by the Legislature of the peculiar pressure of 
ical rates for properly national purposes on both agricultural 
id urban ratepayers. Further important changes are believed 
)be now pending as regards the administration of county rates, 
hich, along with other county matters, it is proposed to entrust 
» mixed boards of a more or less elective character. 
Among Sanitary and Improvement-rates I have classed the Sauitar/ rafes. 
3neral charge on rural districts for Officers of Health and 
ispectors of Nuisances required by recent legislation, and the 
)ecial charges for sewerage, water-supply, and other local works 
I separate parishes. To these I have added the taxes raised by 
•Her, drainage, and embankment authorities, for the purposes of 
ktl|||N-nd protection and reclamation in such districts as the Fens, 
g iMpere various works of this nature exist. The last, and, in some 
J^iBbpects, the immediately preceding varieties of these burdens 
■re, it may be said, not essentially taxes. They correspond. 
Hi VOL. XIV.— S. S. 2 G 
