Arthur Youwj. 
28 
being always diligent and eager to profit by this intercourse 
and every other access to information, he has left us, in his 
writings, beyond their agricultural scope, a view of the condi- 
tion, habits, and pursuits of the people of all classes in his day, 
such as has scarcely a parallel in English literature. 
Albert Pell. 
TAXATION ON LAND. 
Ix view of the present state of agriculture, it seems that one of 
the questions affecting it which needs a minute and critical 
examination is that relating to the entire system of taxation. 
It appears also from the freely expressed opinions at large 
representative gatherings of those interested in the subject, 
that the time is ripe for a thorough inquiry. Hence, I hope 
that the few facts and brief remarks, which are now submitted, 
may be of some service. They will by no means deal exhaus- 
tively with such a many-sided question, but this is hardly 
necessary for the present purpose, which is to convey to the 
agricultural taxpayer, in a manner that he will best understand, 
information respecting the nature of the burdens he bears in 
the matter of taxation. 
The Poor Eate. 
The most prominent charge upon land and other forms of 
real property is, of course, the poor rate. In remote times the 
idea prevailed — and it was put into practice — that every person 
should contribute to the maintenance of the poor according to 
his means. This principle was adopted by the legislature to 
this extent, that it became a fundamental feature in the im- 
portant Poor Law Act of the 43 Eliz., that not only every 
occupier of real property should contribute, but every inhabitant , 
and thus personal property, that is to say stock in trade, and 
other like property in the parish, was made to bear its proper 
share of the burden. The principles of this Act remain intact 
at the present time, with the very important exception that 
personalty has ceased to contribute ; that, no matter how wealthy 
or able to take his share a parishioner may be, he is not called 
upon to pay anything beyond the rateable value of the property 
he occupies, which may be nothing more than a small house 
assessed at a few pounds. But it was not until the year 1840 
that personal property was actually relieved by statute of its 
liability, and its exemption is annually confirmed under the 
Expiring Laws’ Continuance Acts. 
