482 
THE PRESENT INCIDENCE OF THE 
LAND-TAX IN AGRICULTURAL COUNTIES. 
The object of this communication is to demonstrate that the purely 
agricultural districts are now more unduly taxed than ever, com- 
pared with the richer parts of the country, with reference to the 
“ land-tax,” and that on this point they clearly have reason for 
demanding the attention of the Legislature. 
The land-tax, originally a payment made in the reign of Henry II. 
in lieu of military service, was levied on all holders of a certain 
quantity of land. Various subsequent Acts transferred its incidence 
to personal property. In 1689 it was levied on “all lands, tene- 
ments, hereditaments, annuities, rent-charges, and other rents, 
parks, warrens, goods, chattels, stock, merchandise, offices (other 
than military or naval), tolls, profits, and all other estates, both 
real and personal.” But when the whole tax was permanently 
fixed, in 1798, “ the principle of assessment had been widely departed 
from. Personal estate, which it was evidently intended should 
contribute the larger share of the annual quota granted, had been 
gradually relieved from assessment, to such an extent that the pro- 
portion of the quota borne by pensions, offices, and personal estate 
together amounted to only 150,0007, whilst lands, tenements, and 
other property contributed the remainder.” 1 Sir J ohn Sinclair then 
described it thus : “ The land-tax is the most grievous, the most 
unequal, and the most oppressive tax that was ever raised in this 
country.” It must not be forgotten that this inequality increases 
daily. 
Its present incidence on the counties is shown in Tables I. and II. 
The first column, giving the amount of the original quota, is taken 
instead of the present quota payable, because, although it has ceased 
to be payable by the property, it is still paid by the Government, out 
of the interest on the capital sums received on redemption. In other 
words, those persons who have redeemed are in the same position as 
life members of a charitable institution, as against the now-paying 
members. 
It may be well to remind the reader how this tax is now obtained. 
The amount of the quota of unredeemed tax for each county is made 
up of smaller quotas payable by each parish, and this is re-assessed 
from time to time on the poor-rate valuation. Thus, if the popu- 
lation and the wealth of a parish increase, the land-tax, being 
fixed, becomes a smaller payment for each individual, till in some 
of the wealthier towns it has completely disappeared. On the other 
hand, in those parts of the country which are purely agricultural the 
tax operates with increased severity. These districts were assessed 
1 Bourdin’s Land Tax, p. 11. 
