IN SCOTLAND.

203

Sect 5. —Burdens to which the Occupier is liable.

Besides the rent paid to the landholder, certain taxes areimposed by law on the farmers of Scotland . These are, 1,National; 2. Provincial; or, 3. Parochial.

1. National .—The property-tax, as imposed upon the far-mers of Scotland , is found to be both oppressive and unequal.

The principles assumed in the property-tax act are, that afarmer in Scotland, who pays L. 300 of rent, and an English farmer, who pays L. 200, can afford to pay the same tax togovernment, as if he had L. 1 50 of free income from landedproperty. These assumptions are not founded in fact, evenin the richer country of England; yet the English landhold-er, as such, pays no tithes, no poor’s rates, and no laftd-tax.All these are paid by the farmer, besides the stipulated rentto the proprietor; and in many cases, they are equal to tliitrent. In both countries, there is the greatest disproportionbetween the profits of farming and the rent which is paid tothe landowner. But in order to proportion the tax on pro-perty, to that on occupation, with any degree of fairness, theScottish farmers should either be charged with a tax, corre-sponding only to one-tliird of their rent; (and, in fact, they donot, at an average, possess a capital corresponding to this ra-tio), or should be charged according to their real income ,which is always inconsiderable for some years at the com-mencement of a lease, where any improvements are neces-sary.

But the great objection to the property-tax on its presentfooting, is the septennial revaluation, by which the return ofthe farmer’s capital is taxed, whatever proportion of that ca-pital be repaid, and which is exigible even though no part ofit should be returned.

It is certain that the property-tax will ultimately foil uponthe landlord ; for the tenant who takes a new lease, will of-fer less rent, in proportion to the public burdens with whichke is likely to be affected. But the tax was severely felt by