August i, 1891.] 
THE TRORCAL A<imt?81.TU«1ST. 
»3S 
whom wa dieousscd this matter. He gave his opinion 
as a practical workman that he could use the 
leather, but it must be tarefully tanned and out 
down in thickness as soon bs it was lifted out 
of the tanning pits. Perhaps this is what is 
done in America, but it is certain that no suoh 
process is known here. It must be a very costly 
one, and to out down a hide said in your ex- 
tract to be li inch in thickness to a thinness 
which would render it aviilabla for working up 
into fancy goods, eeems to me to ba a useless 
waste of labour. Even when all was done the 
leather could scarcely be as supple or as sound 
as crocodile leather, and it has none of the 
handsome and peculiar marking which makes the 
latter such a favourite. — London Cor. 
THE INCIDENCE OF OUR EGAD TAXATION 
There are few of what we may term our fiscal 
arrangements that have called forth more criticism 
from time to time than the relative burden 
imposed by the collection of money for the upkeep 
of our roads. At first sight it appears to be an 
anomaly that the agricultural laborer should 
be called upon to contribute tosvards this 
in the same degree as hia more wealthy fellow 
Bubjaote. But thero are few anomalies in the 
matter of taxation the redress of which would 
not produce further anomalies which are impossible 
of being taken into account, or even of being 
accurately foreseen and provided against. 
It is this difficulty no doubt that led to those 
who originally devised this method of upkeeping and 
extending our roads to ignore altogether any scheme 
of assessment such as could alone distribute 
evenly the burden to which we have referred, 
and to substitute for it a level impost of 
80 many days' labour. Power to commute in 
money was a neoessity of tha case. Had not 
this been allowed, the existing anomaly — if 
anomaly there really be — would have been intentii- 
fied ; the higher among our social grades would have 
contributed at rates varying from say £1 to £10 p?r 
diem, while the agricultural laborer would 
have contributed but from 3 pence to 9 pence per 
day. The power to commute the days of Isbour 
for a fixed rate of money payment became there- 
fore absolute, and unless a sliding scale wtve 
fixed mulcting the planter in so much, the native 
proprietor at so much, and so on throughout the 
many varied grades and ocoupalious, it was necei- 
sary thai the current value of a day's ordinary 
road lubour should be accepted as the etandfiid 
for everyone whiterer his rank or degree in lif?. 
Many among those who have brought this question 
forward from time to time have contented thera- 
selves with drawing a sharp line of distinction 
between natives and Europeans only. They have 
advanced that the latter should be amerced to a 
greater extent than the former. They would follow 
the absurd coach-faro practice still carried out, of 
BO much for Europeans, so much less for Burghers, 
and so much less for natives. This a>gumeut 
is a ridiculous one, for many natives paying road 
tax ore really better oS in this world's gear than 
are hundreds among our hard-working European 
population. 
'I'here is a strong feeling in most of the more 
advanced countries of the world that the working 
classes, as the rule, do not contribute their fair 
quota to the taxation which provides for them 
the comforts and security of civilized Goverume it 
in which all share alike. The difficulty is as to 
how to reach such classes without iaiposicg 
inordinate burdens. It is all very well to attempt 
to fix a boundary line between rich and poor 
but it is an Ecknowledsed fact that many of the 
working classes ere better off in their degree 
than many who rank higher in the sooial scale. 
Their burdens are in many respeota lighter, and 
from their oircumBtances are more easy, relatively, 
to be borne. In a vast number of cases, too, to 
increase the burden of the higher classes is to 
place a tax upon the industry or intelligence 
which has enabled these to rise in life out of 
the dead level of the mass of the community. 
Now in the case of road upkeep everyone ia 
equally benefited. For if proper attention to our 
roads enables the more wealthy to pass from plaoe to 
place the more readily in pursuit of mere pleasure, 
it equally provides facilities whereby an enormous 
number — in fact the greater portion of tha popu- 
lation — can earn a living. Were it attempted, 
therefore, to impose a tax for road upkeep in 
proportion to apparent means, the wealthier would 
be called upon even far more than they do at 
present to pay for a privilege which is shared in 
equally by every member of she community. 
But it should not be forgotten that in respect 
of digtricfc roads in planting districts — -a series of 
roads by which the Central Province has been 
scored — half of the original ocst, as well as half 
of the cost of upkeep, is directly imposed on' 
the planters. The native agricuUuriat in the low 
country gets a rosd to bis village or neighbour- 
hood, and through it finds a profitable market for 
hia straw and grain, paying no more than his 
commutation ; while the planter for his district 
road often pays a large sum every year, apart from 
commutation. 
And it must in addition be recollected 
that the contribution made under the ro&d 
! ordinance is but a proportion only of the 
outlay required for the efficient maintenance of 
our highways. Now whence ia the balance for 
this derived ? It is drawn from the general revenue, 
and this we know to be chiefly raised, not from 
the labour of the classes who elect to work out 
their apportioned task on the roads rather than 
commute for it by a money payment, but from 
the fruits of the industry of the higher classes 
among the people. No means, we feel assured, 
could Lave been better devised to ensure that 
contribution should be made towards a general 
good by those who in other respects are relatively 
free from taxation than this demand for e, certain 
number of days' labour from each and all alike. 
It enables those who are poor in cash to bear 
their share of the burden, while it makes it possible 
for those whose day's labour would be worth a 
hundred-fold that of the goyiya to escape the 
anomaly that would fall upon them were they 
compelled to the absolute performance of so many 
days of labour on the roads. Were this not so, 
the anomaly complained of as regards present 
arrangements would be, as we have said, largely 
increased. All should contribute to a common good, 
and no method suggests itself whereby this can be 
more fairly enforced than by the present operation 
of our Eoad Ordinsnee. 
COFFEE 
PLANTING IN 
AFEICA. 
EAST-CENTEAL 
{By an ex-Ceylon Planter.) 
Nynssaland, Eaat-Central Africa, 
May 4th, 1891. 
Mails to this part of the world are slow and 
irregular, I get your papers by tits and starts ; the 
last lot just t ) hand is wishing your readers a 
prosperous New Yeur I We hope soon to have more 
regular mails, The commander of the gunboats 
on the shore is doing his best with the home 
