A1S = 152 Taxation as affecting the Agricultural Interest. 
On .all Upper 
ami Middle 
C-liiss Incomes 
Collectively. 
On purely 
AKricultund 
Incomes. 
I. Taxes on Peoperty or Income. 
(2) Local taxes (ownei 's share of rates), average 
2J per cent. 
3J per cent. 
6 „ 
II. Taxes on Expemditcbe. 
(1) Imperial taxes on consumption, average 
(2) Imperial taxes on other outlays, average 
(3) Local indirect ta.^es, and occupier's .share of i 
93 
)) 
1A 
»! 
2 „ 
2f „ 
1| „ 
2J „ 
lU „ 
15^ „ 
\''aried origins 
of the incomes 
here"contrasted 
with those of 
agriculturists 
to be taken 
into account. 
While therefore the incomes of the whole upper and middl 
classes of society bear an average burden of 6^^ per cent, of im 
perial, and 5 per cent, of local taxes, those of agriculturists pa 
1^ per cent, of the former, and as much as 8J per cent, of tli 
latter imposts. 
But though these are the general results of the calculate 
share of each set of taxes, certain qualifying considerations sti 
demand attention. A knowledge of the average taxation of tb 
whole series of upper and middle-class incomes requires to I 
supplemented by some acquaintance with the very varied inc 
dence, especially of local taxes, on the several distinctive forms < 
income of which the collective total is made up. But for tl 
extent to which some of these participate in certain of the fisc 
liabilities of agricultural incomes, a much wider contrast ths 
that just given would be apparent. The incomes groupc 
together in the first column of the Table come from separa 
and distinct sources. One-third of the whole is derived fro 
salaries, or personal earnings ; one-fourth is furnished by til 
interest of invested capital ; agriculture itself furnishes o: 
sixth of the total ; a precisely similar quota springs from "t! 
rental of house property ; while the remainder, or about OE 
tenth part of the whole, represents the net revenue of railwa 
canal, mining, and other rated properties. Out of all the 
forms of income is paid so much of the local rates as is deemj 
ro fall upon the occupiers of dwelling-houses, while on o| 
fraction of the joint agricultural income must fall the shar 
rates assigned to the occupiers of land. The remaining, or la 
owners' section of the agricultural income, that of the hoB 
owner, of the holder of railway, canal, or other rated proper 
form together about five-twelfths of the whole upper and midd ■ 
class revenue, and this section bears exclusively the incidence I 
the owners' share of local rates. 
