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the pound of the land rent in Scotland . For more minuteinformation, the Appendix NO. IV. may be consulted.
2. Poor-Hates. —The poor in Scotland are supported chief-
ly by weekly collections made at the parish-churches, and bycharitable donations to the church-session. But when thesefall short, assessments for the poor are appointed to be paid,one half by the landholder, and the other half by the farmer,or occupiers of land in the country, and of houses in towns.They are rarely levied except in populous towns. For par-ticulars consult the Appendix NO. V. *
3. Schoolmaster’s Salaries. —Of these also the occupier ofland pays one half; but they rarely amount to twopence inthe pound of his rent. And at an average both poor-rates andschoolmaster’s salary do not exceed threepence in the pound,even where both are paid by the farmer.
Sect. 6. — Expence and Projit of Farming.
This may be calculated, with a reasonable degree of accu-racy, on a particular farm, where the nature of the soil,and its general situation and circumstances are previouslyknown : but it is extremely difficult to estimate the probableexpences and profit in a whole parish, and still more so in acounty or large district, even although the rents of the variousfarms were previously ascertained; and it is altogether impos-sible to state, with any degree of correctness, either the ave-rage expences, or the average profits of farming in Scotland .In some districts, where there is a great competition for farms,the profits of the farmer, who takes a new lease, are reducedto very moderate limits. In others, where the competitionis less,—where the farm belongs to a landed proprietor,whose manners are harsh,—and who is accounted severe,—farmers under such circumstances are shy in making offersfor a lease; and the person who, with skill, industry, andcapital, has spirit enough, not only to improve a stubbornsoil, but, trusting to the security of his lease, to bargain withu landholder of this description, will sometimes make a very