Agriculture of Denmark. 
279 
2. The county taxes : for the special expenses of the county, 
such as roads, schools, the siilaries of the police, minor officers of 
justice, &c. 
o. Communal taxes : to defray the cost of the minor roads, 
wat(>rworks, schools, cVc. 
4. Tithes : levied for the support of the clergy and the main- 
tenance of the parish churches, cVc. 
The kingdom of Denmark employs a very remarkable mea- 
surement called " Hartkorn," as a basis for the proper dis- 
tribution of the taxes, and for ascertaining the fertility of the 
soil, the meaning and origin of which I will endeavour to ex- 
plain. Until 1G64 the nobles, the clergy, and the large landed 
proprietors, assessed the taxes of the yeomen (Bonder), and for 
such purposes used registers of lands, with their rentals (called 
" Land-books," or " Matrikler "), in which were entered all the 
different imposts — whether in corn, money, or manual labour — 
which the yeoman had to pay to the lord of the manor. In these 
registers a special column was ke])t in which the collected taxes 
of each yeoman were transformed into an equivalent quantity of 
rye or barley, or, as these were called, " liai'd-corn" whence the 
word "Hartkorn." In 1664 the Government undertook the dis- 
tribution of taxes, but the said registers (" Land- books," or 
" Matrikler,") were taken as its basis, and this means of taxation 
was consequently most unsatisfactory and unjust. In 1681 
anotlier form of register was introduced, based upon the extent 
and quality of the lands assessed, and consequently more just in 
principle than its predecessor ; but, as the measurement and 
survey were very incomplete, it failed to give satisfaction, and a 
new form of register (also called " Matrikel ") was commenced 
in various districts between 1806 and 1822. This was founded on 
the same principle, but more correctly executed than that of 
1681, and became law in 1844. The lands were first surveyed 
and measured with great care, and afterwards a value was put on 
them, or their quality stated. To settle the value or quality of 
land the best soil in Denmark was taken as a basis, and had the 
relative numerical value of 24 assigned to it; the worst soil was 
0 ; and between these limits all the land in the kingdom was 
valued. Two hundred and eighty-eight thousand square feet, or 
about 6J acres of land, of quality No. 24, were assessed at 1 ton 
(Tonde) of Hartkorn ; of land with a lower number or rate of 
taxation, a comparatively larger area was required ; for instance, 
of soil rated as No. 12, the quantity taken was double that of 
No. 24, &c. 
The taxation for woods, meadows, bogs, mosses and heaths, 
was made, in a somewhat different manner, with reference to the 
