Report on the Agriculture of Sweden and Norway. 
255 
included, for taking the cost of milk to be, as previously calcu- 
lated, &d. per gallon, this would leave a profit of 2^c?. per gallon, 
or over 5/. per cow yielding 500 gallons of milk. 
Taxation and Rural Affairs. 
In Sweden the unit of assessment is an ancient division called 
a Hemman ; but the respective areas of land constituting these 
divisions no longer represent equal values, as they doubtless did 
originally ; and great dissatisfaction exists at the consequent 
inequality of taxation at the present day. There are also four 
classes of land, on each of which the burden of taxation differs 
in a greater or less degree, viz., (1) Sateri, (2) Frdlse, (3) Skatte, 
and (4) Krono Skatte. The first of these, Sateri, is the regular 
freehold estate, and formerly could be held only by the nobility ; 
it bears no direct taxes, and is not burdened with the provision 
of soldiers ; but in case of invasion each Hemman of this class 
is bound to supply a horse for the purpose of national defence. 
The second class, Frdlse, was also, in former times, a privilege 
of the nobility ; but it has to furnish soldiers, or contribute 
towards furnishing them, according to the extent of land within 
the boundaries of the Hemman. The third and fourth classes 
are ordinary land without privileges, differing only in the fact 
that the Krono Skatte has been purchased from the Crown. The 
taxes on them are said to be heavy, and to depreciate the price 
of land ; and the present aim of the peasants in the Riksdag 
is to get these taxes and the keeping of soldiers taken off the 
land and put on the nation generally. 
All the land, except the Sateri, has to keep soldiers at present. 
The soldiers are provided with a house, a variable quantity of 
land, firewood, wood for fencing, uniform, and sometimes other 
perquisites. Legally they are obliged to work for the proprietoi's 
of the land, if required to do so, at the current rate of wages. 
For their house and other perquisites they do absolutely no- 
thing for the farmer ; but they attend drill two months in the 
year. If the keep of a cavalry soldier has been allotted to the 
land, a trained horse must be always ready, never put in harness, 
though he may be ridden. In some parts of Sweden it is thus 
by no means a bad thing to be a soldier. As an example of 
the soldier-keeping, I may mention Mr. Tranchell's farm, near 
Landskrona, consisting of about 1200 acres. It belongs to the 
second class ; and although the proprietor has no highroads to 
keep in repair, he must keep four hussars in the manner already 
described ; but by private arrangement with the men, he has 
managed to commute the perquisites of land, wood, &c., into a 
money payment. 
