Taxation as affecting the Agricultural Interest. 423 = 157 
f \s. 2d., a county-rate of 5d., and a highway-rate of 5c?. in 
le pound ; thus reducing the rent he would have otherwise 
iven by, it may be supposed, 70/. a year. Since that time, 
owever, his parish has had its highway-rate increased by 2d. in 
le pound, from one of the neighbouring toll-bars having been 
bolished, and the road handed over to the charge of the rate- 
lavers. The poor-rate of his union has risen also 2d. in the 
ound. Half at least of this increase it is not unlikely the 
irmer himself and his brother guardians might have saved by a 
tricter administration of out-door relief; but half may be due 
J the inevitable rise of official salaries. The Sanitary Authority 
Iso now levies a rate of Id. in the pound to provide modern 
afeguards for the public health of the surrounding populations. 
Vhile, last of all, his parish has fallen under the rule of a 
>chool-Board, who will levy for many years to come a rate of 
d. in the pound to repay the sums they have borrowed for the 
omewhat pretentious school-house and scholastic appliances 
estined to educate on the most recent pattern the children of 
be neighbouring villagers. All these several additions to the 
)cal charges of the farm will, no doubt, one day come to be 
cckoned and allowed for as landlord's charges in future let- 
ings, but meantime they amount to the tax of just 231. a year 
hown in the Table, and have to be paid by the tenant out of 
he margin of his profits. This forms the last item of the taxa- 
ion of 12^ per cent, which the income of the tenant-farmer 
lears for the public service of his country at large, his county, 
is union, or his parish. 
Gathering up, therefore, finally, the conclusions brought out Conclusion, 
ly a general review of British taxation, the results arrived at 
ppear to be these : — The aggregate taxes collected in the United 
^-ingdom are upwards of one hundred millions annually. Two- 
hirds of this large sum are paid into the national exchequer, 
nd accounted for by imperial authorities ; and one-third is raised 
nd administered by local authorities. Great changes have been 
loted as occurring within recent date among the indirect imperial 
axes, leading to the practical restriction of those now levied on 
rticles ot consumption, to the accessories or luxuries rather than 
he necessaries of life. Viewed as distributed between the two 
ast grades of society, those who win their bread by manual 
ibour and those who gain a livelihood in some other way 
y means of already accumulated capital, or by active skill and 
ndustry, I have attempted to show that of the whole taxation the 
verage share on the former class represents a pressure of 7 per 
ent. on their income against 11^ per cent, on that of the latter. 
^ great divergence appeared, however, between the relative taxa- 
lon of agricultural and of other incomes in each of these classes. 
