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ney ; to borrow money upon it as a fund, and to assign it in se-curity ; and also, the power of increasing the assessment uponlanded property, (given by the original statutes to supply thedeficiencies of the statute-labour), to an higher rate than thestatute rate of 10s. Scots upon every 100/. Scots of valuation.It seems, however, that, from the inefficiency of these measures,such counties soon found it necessary to resort to the mode ofobtaining a power of taxation, in collecting toll from passengers,finding that the statute-labour had sufficient employment, inmaking and upholding the by-roads.
The modes of converting the statute-labour into a money-pay-ment, (soon found to be most convenient for all parties), havebeen various, in various county acts ; and the rates of conversionvary under the same mode. It seems pretty common to assessthe lands at from 20s. to 30s. Sterling for every 100/. Scots of va,luation, or at the same rate upon every 100/. Sterling of realrent; or, where the farms are all arable, at the rate of from 20s.to 30s. Sterling for every plough, or upon every fifty, sixty, orseventy acres of land, according to its quality. Very commonly,this assessment is paid in by the proprietor to the county collector,along with his cess, he being left to apportion it among his tenant-ry; and he himself paying, along with them, for the proportionof his lands occupied by himself. And sometimes, (to preventthe commutation of the statute-labourfrom sinking in value, withthe depreciation of money, during the currency of the act ct Par-liament), the 100/. Scots of valuation, or 100/. Sterling real tent,or the ploughgate, (that is, from fifty to seventy acres of arableland), instead of being assessed at a fixed price, is assessed atsix days’ labour of a man with a horse and cart, to be paid, notin kind, but in an equivalent money-conversion at the time.
The mode of converting the statute-labour of the other inha-bitants is also various. Sometimes horses kept for pleasure, or bycarters and carriers, &c. are made to pay at the rate of six days’labour of a man with a horse and cart; and all other inhabitantsof full age, and householders, at the rate of six days or four days’labour of a man; with power to the trustees to make exemptionsor abatements, according to circumstances.
As there may be every variety of difference, in regard to tt.enumber and expense of by-roads, to be supported in different pa-rishes, the statute-labour, conformed to the general statutes, oughtjo be declared the minimum to be exacted, and power ought tobe obtained, to assess for more, if found necessary.
The county acts vary, too, in regard to the qualifications ofthose entitled to act as trustees. In general, it may be said thatthe management is vested in the landed interest of the countiesin conformity with the spirit of the general statutes; and it can-not be in better hands, roads being of indispensable important 6jto agriculture, in which the landed interest is so deeply interest-