204

LAND OCCUPIED BY FARMERS

those who had taken land at a high rent, without any ideaof being made liable to such an imposition; and the septen-nial revaluation is unquestionably a great check on expensiveimprovements.

The tax on horses employed in husbandry is also hurtfulto agriculture. It is particularly severe on the small farmers,who can seldom afford to employ good horses only; and ithas also a tendency to discourage cultivation , and to promotethe extension of grass husbandry. As grass lands do not raiseone-third of the food for man that is raised by lands underthe plough; and as Great Britain , which formerly exported,now, owing to the great increase of its population, importscorn, this deserves the particular attention of the Legisla-ture.

2. Provincial .—The tenants are obliged to pay a share of^the assessments for the wives and children of militiamen; but

this, it is to be hoped, is only a temporary burden. Thereare also county assessments for roads, bridges, &c. which ge-nerally afford accommodation, and access to markets, equalto their amount.

3 . Parochial .—These are, 1. Tithes, or ministers stipend;2. Poor rates or assessments; 3 * Proportion of the school-master’s salary.

1. The ancient tithe laws of Scotland were oppressive tothe farmer, and injurious to agriculture. But by an act ofthe Scottish Parliament in 1633 , every proprietor may valuehis tithes, which value can never afterwards be increased ;and he can force the sale of his free tithes at nine years’ pur-chase except where the king and universities are titulars.Tithes are now levied in Scotland only where they have notbeen legally valued; and a farmer is liable in payment of theipinister’s stipend, when the landholder is bankrupt; and evenhere he can retain his rent till reimbursed. The whole sti-pends of the Scottish clergy do not amount to a shilling of