The Dorset County Express and Agricultural Gazette.
Dorchester, Dorset, England, 1869-03-23 00:00:00

LOCAL TAX ATION I WHO DOHS, AND WHO

OUGHT TO BEAR IT.
A meeting of the povehester farmore Club *as held
last Botutday evening oi the Anteltipe Hotel. ,whon
there were presset—Er..l. 0. Horner (President), Mr.
R. Oenge (Vie... President Mr. R. Demise, Hu
Howard. Mr. T. Lock, Mr. W. Chick, Mr. J. Harding,
Mr. H. Pope. Mr. Short*, Mr. Cunniugton, Mr. G.
Symonds, Mr. H. Lock, Mr. Degdole, Mr. C. Bounden,
Mr. T. Chick, Mr. 0. Wood Homer, Mr. A. Pope, Mr.
Graeae, Yr. R. Taylor. and Kr. P. Petro%
With reference to the annual meeting and dinner it
was arranged to Mayo the axtere to the oest+, with a
view to consulting the mammies°, of Mr. J. Floyer
11.1'., whom it was decidpd I. invite to that mettenit.
Mr. Homer ohnotimed his resignation of the offlost of
President which hu been held by him for the past two
yean, and also ILL Choge's resignation of the Vice.
Presidency. They would both attend the mmtings and
do all in their power to support th• club, but they
thought that others should now participate in its °Mobil
duties.
_

The Presideat than briefly introduced Mr. Howard,
of Weymouth, to gin his lecture on "Local Taxation,
who does and who ought to bear it."
Mr. R. N. Roseau, remarked that his attention had
been &awn to this subject by the remerk of a farmer
of hi. mottaintence that the Aeries on the land he
oecupied had increased three-fold is the space of twenty
years. That seemed to him to be • very important
matter for every agriculturist to consider, and, when
conversing with their worthy Vise-President, be
remarked that if ever be introduced • subject for
discussion that would be the one, upon which Mr.
Cease fixed hint to undertake it there and then. Sines
that time, the subject had been fully diseumed in the
Home of Commons, but of this, of course, he bad no
idea when he agreed to bring it forward. He promoted -
the old saying, "My grandfather and father adopted
this pin, and that plan, and I shall do the same,"
whisk, in plain English, mean' to be stationary, I may
say you now scaroaly ever hear. Hy acperiense,
Imitation, and making experiments directed by lemon
and not chancie. aided by name, knowledge has
wooderfally increased, improvement has been rapid,
auperstition has vanished; noblemen, gentlemen, and
even those nearer the throne have Moome practiml
sgricultarista, and enter the lime end oompete with
those who follow it as a profeesion. Societies have
been formed for the proteetion of those rug teed in it;
chemistry, botany and physiologyall perform theit
parts. The chemist from his laboratcry tells you the
nature of the soil, manures, food, and the functions
of plants. Botany lays bare the nature and habits of
what you cultivate, until it has become quite a 'Montt&
milling, and Bogland, famous in history for the dens
of valour wrought by bpr 66/11, is now quoted ea an
•a•mple of eeerything that is nlantille 1., agrimitane
If • tradesman manages his business badly, he Is the
sufferer and those immediately connected with Lim. If
a termer farms badly, and, where 160 or twelve sacks per
sere should he el:dented, he by nich lad Management
grows only .in, you must all see that it is not a matter
only affectiog his own pocket or that of his landlord,
but it is • lose to the wealth of the nation which can.
not be mortared. Some of you may smile at this, and
It may appear • little matter, but the old edge meat be
remembered, "Many • mickle makes a mockle." This
principle being admitted, ;moo it springs up another and
very important me for our seblect this evening—that
everyone being so interested in the moons of apical.
culture, every enconragment should be given to promote
Its emcees, and the natural result of 61100016 in agrl•
culture is improvement of land. When this point is
considered, and looking round and geeing es the seams.
revolve, the well cultivated fielde, and the ripe corn
waving in tbe breeze, one's thoughts can scarcely go
back to the time and think it was not ao many centuries
ago when but little corn was grown or any other kind
of eultiveted gran, when the emote" was left entirely
open, affording a common pasturage for cattle, when
heaths, woods, and tinfeelahned woeful, abounded in
every direction, and even pastimes were turned into
forests; but such is the can. It is true progression
has been the order of the day, although slow it may
have been, yet, at any rate, • retrain& movement was
never made. The feudal entem was then in fall force,
the farms averaged in du from 100 or 120 acres each,
and were held under some great landed proprietor.
Taxation was unknown; rent, as rest, was paid, not in
money btat in kind. The tiller of the ground gave to
the owner a certain proportion of what was grown,
and, when called upon, found him soldiera to go to the
wan. He was *object., it wee true, to other imposi•
tions front his landlord even to the cruel imposition,
when the sovereign called on the ancient lords to grant
him peenni.ry aid, of &Hoeing him to take "tallege ' as
they celled it, on their tenants, or • toll upon the
supposed profits of the farmer. At this time the policy,
not only of this country, but of Europe generally, was,
not only to prohibit the exportation of corn, but by the
most absurd restraint, on every part of the produce of
the farm to crush, I would say, agriculture, the main.
stay of the nation. Time would not permit me to draw
your attention to them generally, but by way of curios.
ity, of amusement, and instruction, I would quote
one or two, and when you hear them, I think you will
wonder that men of mind, laving regard to • nation'.
frosperity could pass such fooligh law. Here are extracts
rom a law of the reign of Edward VI., entitled
an Act against Aspatore Forestallers, and Ingrossers.
"Thal whosoever shall buy or cense to be bought any
merchandise, vietoal, or any other thing whatiover
coming by land or by water, towards any market or
fair to be sold in the same, or coming toward, any
city, port, haven, he., from any part beyond the sea to
be still, °make any halgain, promise, or contract for the
having or buying of the same, or any pert thereof, so
coming as is aforesaid, before the said merchandise.
victuals Or other things shall be in the market, fair,
he., ready to be soli, or .hall make any offer by word
letter, message or otherwise, to any person or persons
for the enhancing of the price or dearer selling of any
thing or things ahove-meetioped, or else dlentade, move
or stir any person or potent. coming to the market or
fair, or obtnin or forbear to bring or convey any of the
things above-rehoused to any market, (Mr, he., shall
be deemed, taken and adjudged a foreteller. That
whatsoever person shall by any means regret', obtain
or get into his or their hands or possession in any fair
or market any corn, sheep, lambs, wine, butter, he,,
he., or other dead aietuals whateover that shall be
brought to any fair; in, to be sold and dont' the non in
any lair or market kept or holden in some place, or in
any fair or market within four miles be deemed,
La, • regrator. That whatsoever person shall ingrate
or get into his hands, by bayiucloontracting, or promise,
taking other than by demise, grant. ha., any corn grow-
ing in the fields or any other corn or grain, butter, kn.,
to the intent to cell the same again, shall be accepted
and taken as so unlewfal inerosier. Punishment of
Mat agaaaa—lnpeisonment for two months without
bail, anti lose end forfeit vale. of cattle, goods, in., so
bought. Punishment of second offence—lmprisonment
for one half .year without bail, and lose doable value of
all good, so bought by him. Punishment of third
offence—lf lawfully twice convicted, then for such
third offence shall be not on the pillory of the city in
such tows or place, and lase end forfeit all the goods
and tattle be may have to hi. own use, and also be
committed to preen, there to remain until his Majesty's
pleasure.' In spite of thie agriculture did nourish,
and has made rapid strides. Various reetteinta
have from time been removed, until at last,'
Ilk, a recumbent gnat that seems I. min
and put forth his strength, its various interest. '
are regarded even in the Homo of Commons,
and the result has been like the hand of • magician—
it has turned heaths, weeds, and barren wanes, almost,
I may say, into • garden. Then gentlemen you
see that sumer in agriculture improves 'and. Now 1
those who follow it en not, like the ancient pearlarchi,
moving about from pine to place ; they enjoy the
protection of the Stan, and we might to feel proud and
thankful for the blessing of living in snob a highly
favoured land as fhb. Having the protection of the
Stele, it is Our duty to impend It: add pay our share
towards all its Petard requirements, to give It
power and anthority to defend us in our rights, and
mess our libarties to be respected. AI joint tenants
should contribute towards the management of • greet
property sceording to tbeir respective interests In it so
also you should eantribuM towards the requirement, of
the state. Yoe have also other elsims of a Iced
nature, which, from the local benefits you derive, you
are bound also to support I would Use a plain
illustration. So ppecting there wens four bosses together,
and for the setornmodation of those fear • 01/Wer was
required, whisk them font only could use ; they, in
common jostles, shall be the only parties to pay for it;
but, if • general sewer bad to be made, the inhabitants
of the tom houses before mentioned also ought to
contribute their general dun. Magnify the illustra-
tion, and for the four bosses fancy • county, and the
town the nation, and you will see that the out/ay for
the requirements of the parttealar scanty in which
those whd reside lave nearly the principal benefit,
&weld be borne by that bounty; but that those
requirements in Ilse benefits of which the nation at
large share should be borne by the nation generally'
andmy Infringements of the males& te mermen an/
unequal taxadon. We mast Isere draw a distinction
between the former and the latter. The county remire.
mauls I call local taxation, the country reqdrements
imperial taxation; and here I must impress upon your
minds another point—that when local taxation bused to
obtain money for imperial purposes beyond what ought
locally to be done, lolostioe takes place; so else, when
Imperial taxation is used for what are strictly load
purposes. And here come the diehdon between the
two, without fully understanding which it would be
unless to discus' the aubjem this evening. I would also
observe that words have been used in reference to certain
taxed which tend neveme our minds-I mean in reference
to the property tax and income ter. You most remember
that in dealing with taxation, all tares no longer being
Lt.:idt: kind, mast he paid oat of Income, and the
of every Individual in this nation arises from
one of three sourese--real, prof!, or mos. his is
often lost dght of. The owner of land draws his
income from rent ; the cultivator derives his from
profit; the holder, it may be, of foreign bonds, the
tradesman, who conducts his business, the dealer in
merchandise, the holder of funded properly, derives
his inoome from profit; the professional man.
and the clerk at the desk, the labourer on the
Farm, the jadeite of the land, and, with due reelect,
I may say, tbe Sovereign on the Throne, drew theirs
from wages; and I cannot impress upon you too '
foroibly that all the sources of income are rent, profit,
and wages, and that these three must bear their pro-
portion of taxation, bath imperial and local, and there'
fare not only is operescive taxaticie caned by local
taxation being used to obtain mosey for Imperial
purpose., and by imperial {matins to obtain money
for 'gristly local purposes., but, whoa either nut, profit,
or vegan pay more than their proportionate
share, it is a sign of bad government, and
unequal taxation, and injustice is thereby done.
I have now shown the natural remit of emceess in
agrioultere is improvement of land, the necessity of
tazatiou the dlfferenee between imperial and local
taxation, and what onght to be need ;Snow let as look
at local taxation Welt. At one time it was in its
Infancy, and methinks I hear somebody here nay, I
only wish it were now r but it has become • big ohlid,
and &posere to have a great many good nurses : but we
are the parties who are called upon to support it, and
we ormasider it's fin unhealthy, and would rather see it
reduced, feeling it would be bemfirrial certainly to
ounelne, and not injure the ehild4pplausel. W•And
that previous toiciases Blisebeth's with the exams-
tkin of rates for tbe 'rapport Of the mob, there were
none besides. The poor were supported by religious
inetintione—the monasteries and Reenactss of old,
bet oherity so disigibuled became 60 maeouragnment to
idle•en,liaffteriag, and everything that was ; In bet
via • MN aft Ail' embalms el the mdse, Is his

reign the first rate was mute, and it was oredied • PY'r
rate. The word "poor" appeals to our baiter Inking.,
end one tooted say It was a most proper rate to snake.
It en assessed upoil real property at that time with
pod reason; for although trading wee milted on to a
llldb
twgrsti bezre ...
t etteote tti. at,h nearly
kriii
ewthole of theisiolo.ko
inteioree
ic From
ed
vis., 5001, property, and wages, were derived from teal
Property. which, at that time, *as almost the only, nut.
at any rate, the principal, source of wealth. Pethapf
their might have been a little hardship on mot taxing the
profits derived from other sources, built was so alight
that I will not dwell upon that now. In the course of
time, the variations of the state of society created
certain demands, and these demands were all inserted in
what is celled the "poor" rata, twill, at tbe present
time, the word has become • complete mianomer, for
sot one-third of it setuelly goes to support the poor.
This hes caused a great increase in the .mount to be
collected, for.. find, Irons the elastics mentioned in
the Hone of Commons by a gentleman who spoke so
ably on the pubis= that in 1776 the amount levied
under this head was not two millions, 60 yens after,
viz., in 1837, it wse more than five millions, and in
1867 it bad doubled itself, amounting to 11 millions,
end that the amount at this time levied for local taxation
exceeds 20 millions, mod this is raised on one portion of
property, the intone from which is 93 million, and
that gentleman further said that the ricotta levied for
the poor rate from 1831 to 1867 bad learnt= 70 per
net, ald the rates for other porpons bed Marne=
203 per sent, and this entirely on the deeoription of
property, known as real property; aqd will= property
In addition to paying such an amorist for local tesation,
=belly bears its share of the imperial tezation of the
country. These are great facts and great figures to be
thought upoo, and to whit& one and all cemented with
agriculture should bring their minds to beer, end oonrider
well Is this a right state of things? and, if not, to do
their atmostto effect • remedy. Going from the affairs the
of the nation tilers. to oorown county, F find front bores
supplied mob, a friend that in 1836 it was L'7,090, in
1860 £12,000, and in 1864 nearly £24,000, and from 186640
I=9 more than £61,000 or in average of upwards of
00,000. Whet I mention these figures. I fancy some
of you imolai= there mast be Arose mismanagement,
reckless ntraeseans, and that those who have to do
with it tab no one, it comae out of the tenant farmer's
pocket who is not repreneted. as he ought to be upon
the B ord. Before you pass suett opinions es these, you
should look well to what the money is expended in.
From the Parliamentary retorn I find the items of
elpenditure are—pauper lanai's, bridges, coroners,
prisons, county house and =Mohan, judges' lodgings,
militia stores and depot, sonveyentas and subsistence of
prisoners, conveyente of e4tranie, look-op hone= and
police stations, high atanstables, iospeertors of waledtl
and measures, register of elsetors, prosecutions
at name and sessions, reformatories., polies,
ha Now sea whet control the county financial
board have. In the year 1864 the House of Commons
called upon the fredenrers of the various =unties to
return an amount of their expenditure, for what *aunty
and poor rates had been levied, sad In the payment of
which the justices have =Led ministerially, and them
In which they acted independently. Now when I use
the word "ministerially," I main similar to • ease
ahem you give I Bann a le. to pay a turnpike toll,
and he pays that toll dod ie not responsible for It; and
by "Independently" I mean when you give him money
telling him to lay it out to the best advantage for you,
leaving him to act entirely as be thinks proper; and the
jostiess you will therefore see are not to be found fault
with for what is cell= ministerial expenditure; but
only for that under their independent control. Now, as
I have before said, the return for this county for the
three nate was somewhere about /60.000, but of that
large cam oat much more than 1:8.000, or not quite
£3,000 a year, wad under the independent control of
the magistrake. From that , you will see that whether
you are on the county board or not, With the utmost
economy the aiming would be but little, and, in juriies
to those who menage it, with now and than an sampan,
they do have doe regard to =enemy. But, gentlemen,
the serious point in my mind is, that portion of ex-
pendlttme which is so greet in menet to which they act
only ministerially, aid to control which appeal mast be
made and efforts tam with those who rile, not the
county, but the contry at large; and when we do this,
we mast show them who are the patties to pay it, and
who are the class dealt =justly by. This brings me to
the next part of my lecture. There is no question that
real property bean it, and that, as to agricultural lend,
some say it falls on the owner, Borne say it falls on the
occupier, and others on the consumer. There are
reasons to be advanced in support of each doctrine. As
to that of the landlord bearing it, it is said, with some
justices, that when i prudent agrunlturist goes to take
a farm he makes enquiries and ealculates the sem total
of the outgoings, Melodies rates, and is these expenses
are greater or less, so he offers so much the more or so
mach the less rent, and therefore it,cornes out of the
landlord's pocket, for the rent bola so adjusted he
actually bears the burden of the local rate, with the
only exception where • tenant has a farm on a lease,
end no provision is made to meet the one of any increase
of rates during such holding. This reason deserves •
good deal of consideration, and ultirnetely, no doubt,
that will be the result; but, it is urged, with some
appearann of justice and truth, that in the cotrery
where agriculture improves, the oompetition for farms
is so greet that so long as it exists It reduce. to a small
amount the margin of profit between the value of the
crops raised, and the rent, tales, and outlay depeuding
on the raising of them, and therefore, at the present
time, they are il2 reality subtracted from the tenant's
profits, and if so. it is the anion own fault, sod they
ought to know better than compete with each other.
Gentlemen, I leave these points for your dim-region.
We know competition is great, end for my part,
think at the present time, in too many ones, it does
=inn out of the tenant's profit.; but ultimately lam el
opinion it will come back upon the landlord, and be ought
to pay the utmost regard to check tazation, remember-
ing that every ft increase knocks off at least £lOO upon
the value of his property. As to the consumer paying
it, It Is said that when rates are doubled, the price of
the produce Would be beressed, and therefore the
consumer iudirectly pays them, as no man would sell
goods =lee he made a profit on them. Here steps in
, competition. So far as agrirulturlsds are 0000erned in
this country. they are brought into eosin" oith other
nations, and it would be unless for them to Menu*
the price of produce, as other nations would keep mime
on a level, iin4 the permanent result would be • lessen-
ing demand for the produce, and greater increase in the
importations. If there was any doubt as to the effect
of competition on this point, look at the papers of bet
week, where yod trill see it stated that preserved meet
at Deptford dockyard panheeed in Reiland octet Ild, a
lb., but preserved meet which colt bat a nominal sant
in Australia had been purchased some Rase ago and
distributed for trial, the reports had been very oafish=
tory, and tenders were being prepared for large supplies.
Look at this for • moment. Here is competition
with one of our colonies, wbers, land is so ebasp,tazatioe
so little, and nu drewbecke other than distance, and it
cannot be said In this state of things that it frils upon
the consumer. On looking at these reasons, you will
en
that local taxation has fallen on the tro::nt farmer,
although it may ultimately fall on the landlord, and the
result of this most nsterally be a cheek to the int-
provementof land. If a tradesmen In business, or a
professional men in his profession in a fiouriahing
town, paying a tax on £3OO a year, warn asked why
be did not take dope to banes, his trade orproferioo,
and he was lo reply that be should have to pay an
additional income tax, you Would lamb at him, sad
think he was • fool; and pert= weadd rope that the
saine raison would apply when you say increase of
anti= shacks improvement of land. But the one is
verily different, An orecapier of lend, often at great
expense makes • permanent improvement, which be
kilo= will not immediately yield a return, sad if so
but a small ow, which even he may not see and
the landlord b others may reap the beeefie
and Wren= samesseist becomes an important
consideration with him, and I maids= it does present
improvement. Here gentlemen yeti must apply the
prim:Oleg upon what% I first started—that =Mee in
spiselturs is Moreno of produce, bringing an improve-
ment in lend, and that an Menses of wealth • and,
mesh being the ease; it is • nation's interest, iaad not
that of •partionlar class only, to see all =a
preventatives and all fleets shoeld be m=l
Having ociesidered who does beer ilia the three classes,
landlord tenant, and =Dinner, I would say Chet in my
opinion, if possible, it ought to fall on the consumer.
Bet I will go further on this alibied, and say • share
of it ought to fall on • class on whom al the present
tans it does not fall. You mast remember the tgaree
I mentioned sa to what mune hens'sl boards had
rainiest/tit! centred Over, snit those SI to which they
have an independent control. Regarding the proportion
of the one to the 'caber, got; will see that the chief
concern is not to be on financial boards; is those now on
them are deeply internated in it, while an possible
reduction is but alight. A far more Important question
arises, going to the root of the whole thing. Stem the
oommeoement of taxation. whoa it was pat upon real
property, sosisty has undergone wonderful ohne=
lasts= of taking days to go to London the nation
appears to lies =nest, I was ping to say, in on.
residence. Commetes hes bereseed in every alireotioo,
and imperial taxation, se have shown you before,
ought to bear equally on met profit, and wages,
let that profit be derived from whatever minim,
whether from reed or personal property. Wharf local
taxation spline from the.. three sources, it is now
levied on end property only. I sey this to show
to you that the true gut of the whole thing is, that you
are locally timed for what you should be imperially
bled. Thus an act of Wattles is committed. and
that indicates the nature of the relief which you ought to
seek. In order to show you this, I will only refer to
items In the public returns made for the three years I
have before referred to, and you will find that out of
the sixty odd bonsoinds raised on loml taxation, upwards
of £45,000 of it was splint on prisoners, and other
matters incident to the punishment of erime—in retort
numbers, =out three-sixths of the whole amount
mind. Now, gentlemen, I ask you why should this
fall on real property only? Take the case of • gentle-
man, who may keep his carriage and horses, deriving •
large income from Foreign Bonds. He is at liberty to go
where he likes, he knows that his person is sate, that
the policemen are in all pares of the country looking
after robbers, and yet he hes to pay nothing from his
large income, and you have actually to pay for his
protection! Is that right? Is that just? If. on the
other bead, that payment was made out of imperial
Minion, it would come out of duties =damps made
upon the luxuries which he may enjoy, and she relief
would be great. My answer to them who ask me the
question as to the oppression and injustice in local
taxation is, that money being raised upon one bourn of
sto property only, the injosetee soneists in its bearing whet
I fall upon the imperial taxation derived from
all ads of property ; and to gri this remedied should
be striven for by agrkeltarists everywhere, and they
ought to be supported by every individual In the state,
as, in my opening remarks, I showed you that every
individual is interacted in truing agriculture to flourish.
Until within these last few years, from the native of
their calling, agriculturists bays been essimared unite—
' there has been no joint of action amongst them, and
In unity there is strength. The public have talked
=out the profits of the farmer, and have rebored book
to that glorious ease of the great apiselborist Bakewell,
who, to the latter part of the 18th century, had ;inn
his attention to the breeding of rams, three of whinhe
been in the year 1786, be Let for 1900 guineas, end ens
he lee for 800 guinea, the MON having served his owe
fink first, worth at beet 400 guineas; and they would
have you believe pee balked woederfelly pal babe
and ought to be masa= under year burdens. Some
of you smile se yen bear tbess greet ape= sad wish
he good oid tins were Niue who, 'Mk gootlomes,
toe nag *mg wog II the proud Siam are better,

_
look sitar your intermit, d as_ rand it is not yours only,
All tthhei.4l 70
end
haveto...autio isdlowijoix
Oysolsreeloonireemoll: eneiMis
like e.on
but that of the nation. Let subjects like the present
soirees your stteatios, and you may rely upon it In
this age of reason, when right sod justice are on your
side. althoush there may b. delay, yet stones inti.it
enure, anti mrieuleate will be free frost thine trammels
which sow enoornpase it.
3 be Patairmsir bristly opened the discussion.
Mi. Dade* seidd dr. Howard had so exbsuated the
subject, end dealt with ii an ably, that he left but
little to be said. Fie bad thought he should have been
able to find souls dealt, but be oould only add his testi-
loony to what Mr. Howard Ind ea ably adduced. He
agreed with him is everything he had odd, but in some
points he would go • little further. The maintenance
of prisoners and all the expenses incident to the police
must be an imperial question, and he contended that it
easels, an imperial duty to pr 'vide for the poor. hem
the labour of the poor that made the personal property
of the great moomoorsey obleb bad grown up in the
country of late years, yet at the present time while 93
wino= of real property was taxed, there were 200
millions of persona property untaxed as regards the
real property. He would go so far as to say it was an
ppridr: oneurt-third
ethimpe fewest
as reenaboomensofloo...a.nyesorf
that all kinds of property should contribute towards
obaiiinlpfialalliodrauot
fyp p
.es
rEt
the relief of the poor, and within the last week, the
P°T°6:3 sip2reseouldntbePreuriedier had said
it was the positive duty of all kinds of property, accord-
ing said the same thing—that
Mg to the ability of the holder (es was the spirit of the
43rd of Elisabeth) to contribute to the support of the
poor. Mr. Howard bad &Boded to financial boards;
now, whatever their effect might be, be could not help
thinking it was only fair that the Wee ratepayers
should be represented on the onunty financial oorn•
mittest--(hear, hear). Hanover bed taken that sanguine
view of the working of county fhisnci.l board. which
some had done, for, as Mr. Eleven' had pointed out, it
was only • comparatively small portion of the expendis
tore that was under the eontrol of the country magis-
tracy, yet he considered it right the ratepayers should
be rspresertted, and that it was unfair for gentlemen to
have the voting away of money, some of whom miglel,
be hastily ratepayeri themselves, but magiatrallb
Ileum in lodgings.. Though anemia" boards might not
effect a great Paving, he believed the recognition of the
prineiple they involved was calculated to do • great
deal of good in various ways —(hear, hear). Am to
whether the weepier or the erecter has to bear the
increased local taxation, he could not help thinking Mr.
Howard had come to pretty mash the same conclusion
as himself, vu, that it mast fall upon the ovapier in
• great immure. Take this county, and he believed
that the land rented oil lease or from year to year, had
been in the some oesupatim or family for an average for
withholding of Mime 25 years ; and, during the whole
of the time he would venture to say that in no case had
• landlord OWN forward to bear soy of the increased
loos' taxation—it was all put upon the tenenM ; there-
fore he did think this must be more of a question for
Meante than for landlords. The suggestion that the
00WWWWW ultimately bore the beide' was new to him.
But, as Mr. Howard indicated, we are living in free
trade times, all the porta are open, and thus is pre-
vented any great advance in prices. If losal tazatiou
were multiplied by ten, in all probability the produse
brought into this country would be just shout the same
print. It was • well known feet that for several
years past nearly half the °commotion of bread. this
country was made of imported wheat. For a good
many years enough hod been brought here to control
prices, and therefore he could not Bee how it could be
argued the consumer bora the inereesed taxation.
This question of the incidence of local taxation did not
coneero agrimiltarists only. It wee aotorioas that tqe
occupier of every house in the country was more or
leis • sufferer in this matter. A few days ago he saw
thst in • London perish 000 poor people were sum-
moned for non-payment of poor-rates, and 400 were
reamed on aecieunt of poverty ! and, in Fordington,
people who were mini-pauper. were galled on for rates
wells it was • well-known feat that in this county a
noblemen had died leaving • rum In the fends which et
3 per cent brought in £5,000 • year, upon whieb there
was not a farthing paid towards the local taxation.
Yet that money was made by the labour of the
people.
0. LOOK held that the common sense construe'
tiou of the 43rd Elisabeth was that all kinds of pre
-
testy was rateable to the relief of the poor. In course
of time under that Act overseers had rated not only the
surgem, but the perms basing an income derived from
money laid out at interest, arid, in cue instance, they
actually rated a man who had a thousand pounds which
by kept in his house, for they said he ought to have pat
Ii out at interest—(laughter). Until within the last 20
years stook-in-trade was always rated, bat the judges
have deeded it ought not to be so. He Mould like the
question of the rendering of that 43rd of Elizabeth now
to be brought before the Mouse of Lords, so that it
might be argued that all kinds of income were rateable,
sad he thought it would result in • decision in the
affirmative, as bed been ruled with regard to the
beneficial ownership of property. Until the last two
or three years property held by trustees for eleemosy-
nary purposes was not rated, the judges bar-
ing so held but hundreds of decisions whieb
bad been given, were overturned • short time ego
by the House of Lords, and nom that property lilts
others was rated. But should the poor rate be con-
sidered local or imperial taxation This question bed
been brought before the public maielY through the
, great lacrosse of local taxation and the kraceferenoe of
tag chargeability of time poor from Faddism' to unions.
Mr. Howard's attention was tailed to title onbject by •
owe wbere the rites bad increased thres-faid, but he
knew several Mimeses where the paymesitio ware •
hundred times what they were previously. Some
perishes used to be almost exempt, which now had to
pay large sums and it was oreaplers in such places who
cooplained greatly, beeeme when they to ik their far.us
the local rates were but • bile, yet now when they are
heavy, they have to pay the same rent. The great
difficulty wowed to be es to the rating of personal
property locally' and, this beim so, it had been
suggested—he believed in the first by the Berl of
Maseisbitry in 1850,when the subject was brought before
the House of Lords—to levy a poor rate on the bals
of the income tax and property tax of the wonky.
But ibis would introduce the question of a national
poor rate, on which there wee • great difference of
opiniou. lie thought, however, the extension of the
chargeability of the poor to unions would result before
loot in a further extension, bemuse it was found by
experience, that a great difference prevails at the
present time between the amount of the rates in one
onion and iq another. He believed that Mr. Eingditle
would bear him out in saying that in their union
(Wareham) the rates were one-third or one-ball more ,
than in the Dorchester union. In those unions where ,
the rates were higher, diseatisfactioa would arise, and •
call would he made for county rating or, at any rate. 1
rating over • wider area then at present. He agreed 1
with Mr. Damon that this question, of the rating of
personal property was one effecting not only the
agriculturist but the occupiers of houses in towns, for
although the latter were lees concerned Individually
they were to • greater extent solleetively, as the valua-
tion of town property, was se 60 to 5001 the Mod, and
the proportion of the town 'siltation was increasing
every year. Those who lived in poor parishes were
partieularly arrested, for the more there were excused
the greater became the call on the payers; thus if •
call of £lOO was med., and those who were messmed to
pay £25 of it were excused, that 1:25 had to be made
uppuitteraclditional [eyeteeth of the others in that
perish.
Mr. Omen complimented Mr. Howard on the NW
sad elm: manner in which he had brought forward the
subjoin. He had undertaken it under great difficelties,
bemuse it has been tome haskneyed, yet, in spite of
all they bad heard on this enhject of rating, bethought
they wield agree with him thiat Mr. Howard had pat
the mother so clearly sod in so interesting • form, that
everybody who had heard, and all who would reed,
( the
" (applause), It ireold be
r"mid), "t btib'*lmunacom landingi bu Interested
to salargb'
on the ninny boles introduced that evening, and be
would not attempt to go into the subject of rating
further thee to my that forming, as they might fairly
ooneider they did, a poetise of the EMMA nation on
the earth, and boasting, as they justly might, on the
whole, of equal and just laws, it would yet be seen
from the fade Kr. Howard bad brought forward, that
some of Mom laws have become to • sorban extent
unjust -(hear, hear). All enjoyed the same protection,
all employed the same good roads (to bosoms practiesl),
yet one elms had sow to maintain those roads and to
support that protection. The isomer, of local taxation
had been brought about, be thought, in • great maestro
by the sapinienese of the agriculture' interest, Only
during the met week one honourable gentleman in
Parliament astually wished to Introduce • MB to take
off the income ties from profits of trade, and maks up
my deficiency by ionesedog the land.tax—("(Ph, oh,"
and laughter). lioeld they imagine anything more
bare-faced? But the Chassellor of the Exchequer
in a most witty apesels eifficaled the propose' of thi;
hon member, insotendi Iliat the propeom hod the
impudeitee to call the ObanneUor of the Exchequer
" impertinent"—(litaghtee). The some has. gentleman
bad given notice that he will bring In a bill to
enable parishes to lake turnpike roads under their own
control, and should there be any berdem on those roads
to raise the nuns necessary to pay than by parochial
emolument or voluntary sommutetiom—Oughter). That
wee proposed by Mr. Whaley. As to whether Ws question
of the riming of parsons' property nust concerned
landlord, tenant, or consumer, he mould not attempt to
so ye, but he would say that the tenant
wee the person who first felt the pinch. Whet
was their duty then I To Join together, and meet
to dimmer them modem, but more—to make known to
those shove them that they felt the injustice of matt •
stow of shalageHbear, hear). A movement with this
object wee being made throughout the country, in the
formation of meaty Chambers of Agriculture ; and, he
was happy to tall them that the Dorset Chamber of
Agriculture was progressing well. They had already
between 30 and 10 Viet-Presidents, inelnding seven
members of Parliament. and more than three hundred
members. He hoped they would all drive to strengthen
that Chamber, and that much good would result from
mr. Howard's paper on this occludes—(b*er, bear).
Mr. 0. Wood 1101111, while ecareely ,ioeird to agree
with Mr. Dames, that the poor-nits MotW be imperial
taxation, felt it was a subject for amend taxation.
Taking the average charge on the lead at present to be
gumn.hostenimb;elindiNdbitemd,:ssabehty.
its. hi the potted, and doubling every thirty years, it
could be readily ealadated how loft It would be before
local taxatioa swallowed up the whole profits of the
land, for the value of laud did not themes in the mune
proportion as the population. Those who derived their
the present rata, it would not be many years before
they had half their imams elsorbed by local taxation, ,
sem:ididrufno:t. ttihadhink:::::thirl]riLianrn
ruse
.:Puldreah.r.rolia"°rant.duatlieseberliniutesis"ipainsai.olyccummtiosaYtte
raltde7asdintLiwiduadouthre,:ttowspeakenit:..ruPf.7l::::beft
al be a
m countyp tr
very
4w he
these e_s
that paid as iamb in rems ty
of
be
s.ema
prebehi
very
magistrates together. Toseiting the question
whose poems these land rates num, he said 491 D
en the sable* from wham pockets would that be
draws? sod did think that rents would he at all
abated
cda heifiliamthessiiigehildirmausatiot, !bolo
sots
gamine
same Into 0.0 torPl•Y fee it was
well known thet wham Warry' won rAsimairl theg

eat:wally head for mosiethhe higher then folloeig,,
;he ploath-tail all day, which Ii rather monoton,,u.
tTlio
.ratitedig
isniogq ousts:so
.whisew
snoa,-.10,7t0l otibc.
pia, and s:irecu4s
oi
ri
pltk3oi n
or 40 :rl3.4ed ten: ahltah" no.fe the
,neei Diso:..tdab.yesA:ll:llr4t
berirurrit:iht
t.king out bade of beer, amid when turnpikes were
abolished he would pay scarcely anything. but the farm,
on each side of the road he used would be called on t
keep there in repair for biro. Tots reuet be men to. be
molest. He lied faith that the reseal Government
would sesist them, sad he hoped that farmers in thia
want? sad throughout England would join together
heartily and Insist that this state of things which L...
econineed too long shall exist no longer.
, Mr. IluoDuz bore testimony to the noequal peewit',
of Meal tasatioe. Mr. Howard introduced the case
• rodemen living is • house may MO • year, drawing
his iooome front the funds or any other property a
that description. What he would pay for local rater
would not amiunt to anything like i2O • year, and for
time he would have the was of roads - lied they mu,t
be very good to suit hins—lieve the protection of the
police, the militia, and all tbe other institutions of the
country. Contrast his rase, with that of • parish
clergyman, who draws his income of 000 a year fen..
tithes. On that sum be would have to pay something
like £5O • yew, in rates, leaving him 4e2bo Is which to
live, maintain educate, and clothe hls children. Under
ouch eirourothithes be would be unable to keep a single
wheel—though he might perhaps; afford • velocipede !
fro be would never positively use the roads, yet he was
obliged to pey towards their maintenthes three tines
as touch as his tither neighbour wbo geed them ono
Usually. having, very likely. four or five carriagea la
the Chnitlers if AgrierKare Gazutte the are was
recorded of • manufacturer having • fernery containing
his maehinery, ha, of the value of £300.000, who we..
rated at £6OO to the poor rate. In the sates •illaga
there sea a farm rated in a like aliment • the few
simple of the lead was worth now, ad the stock
E 5,000. The factory employed 2,000 persons, the
farm twenty. The owners a the fernery could shut
their doors at any time, and throw all the burden or
the rates of the pariah. The farmer could not discharge
more than four or lire of his workpeople, and that eel)
for a few smooths in the winter. Yet the farm was
rated Se high OM the factory. They mast put their
shoulders to the wheel, end let each one work se
thoogh on him depended the movement. Lot theni
join the Chamber of Agriculture—he was sure it was a
step iii the right direction, and let them urge their
claim, for relief on the Government.
Mr. SYMONDS considered this as mash, iodised, mote
• landlord's than • tenant farmer's genetics, for if the
tabu were lessened £5O or £lOO • year, as doubt the
mote would be proportiooately imoreamid.
Mr. DEIGOALII omitted to mention the cue of • MOO
living In • £5 hoar, paying Hs. pierthes, and atheally
rewiring parochial retied at the sews thme
Mr. Gloms had intended to air's* their atiestioa to
the statement in Mr. Howard's leitere thug of the
.1760.000 expended under the eount7 rate in these years,
£53,000 was out of the msgistrates ecintrol. When that
fast was considered, and also the mouse of the with
Aura over which the Board of Guardians have so
metro!, he thought they need not math dread eves ge
tuitional poor-rate. At the present time nearly the
whole expenditure was dlreCted by • eintrid Beard, aad.
If that were done wholly be did not fear the malt very
mech.
Mr. Cuoinrorost argued that obtaining • motional
poor-rata would be "jumping out of the fryingoaan into
the fire," sod called attention to the spending of £ll,OOO.
in Wiltshire and £6,000 or £7 000 in Dorset for baildieg
barracks for the militia staff and armoury. Spooking
from hie experience in Spain, be was of °tibiae that
English farmers had nothing to fear from foreign
sompetition, but could "heat them hollow," humus •
lugs proportioa of the grain grown in Spain war
rionnimed by the birds, and there was great waste in
what wee saved for want of proper masidaery.
The PRZOIDIWT mid that with regard to the present
taxation of the emantry, whether it was a landlord's or
• tentiat's grunion, was immaterial now; the point
was, had they just or solute reelog?—(bear. hear). If,
as he believed' the latter, it was their duty to urge the
legislature to redress the grievance—(hear, hear). He
beloved the land was buries • larger proportion than
it ought of the ratios for the local expeaditare, and
there was no question that the rates had greatly
thereased daring the Last 30 jean. He bad that morn-
ing seurtained that in I—the Ent year he went
Into business—he paid £26 17s. 6d. for parochial rate,;
this year, in the SUDO holding. be had paid £64 3a. Bd.!
sad even • larger sum in some resent years.
To that way rates had increased during his tetithey,
and, therefore, they did creme upon the tenant.
In le3l rates were paid for she poor alone.
The poor at that time had In, a week and • Lowe bond
them, much more comfortable thee now—they were ant
driven to the workhouse. Thee they paid 144 in the
pound, now about 31. 'No doubt finally the ratew
would fall on the landlords, but they came in the first
instance on the tenants. So that both claims should
unite to press upon the legislature the injustice ot the
existing rating. The difference in the rating of the
poor man and of the rich is very ate-thing. The former,
having but • pound or • guises a week, has to pay
poor rates on the assignment of the hums he lives in,
which beers • large proportion to his total income,
while the gentleman with £lO,OOO a year it was true
had to pay on the house and land he occupied, but theta
was enly a trifling amount compared with his total
lemmas. The poor man, out of his industry, had to
beer • full share of the local taxation, while the rich
man out of hie &bandanas escaped to • very large
extant.
Mr. HOWARD then offered some °emendate as the
observation which had been made. He ithisated the
salient points in his paper, and said be had shown
them that nearly all the purposes for which local
taxation was imposed were imperial purposes. He was
afraid some therefore, unelected that • minimal poor.
rate should be made. He advocated oothisig of the
i sort, but he *Deceived that the luxuries and manualenese
of the rich should be taxed by earth= sad duties, to
Loeet imperial needs. He referred to the resent pro.
pool in the House of Cenunces to throw elution
expenses on the lend, and concluded by urging that it
was the interest of landlords and teneate alike to
endeavour to got the taxation for imperial unthaws
removed from one class, and placed upon the union a
larg
the motion of UN, PRIMMER, nesonded by Mr.
Oman, • vote of thanks was puma to the lecturer.
Mr. HOWARD thirdly replied, and the prossedinp
turaltheed.

Tag latest sew thing in Pails " Inedy.mad• Dog
Warehouses." "Every deocript.'on of slotting req of-
site for the kennel in live minutes."
Enocgruo Selig AT As EINCOTIOS. —Poor Bevan
William Wilson, Frank Bounds, William Wells, and
George Bailey, were hanged at Prisons Anse on the
elb of March, for the murder of B. F. Johasoo and
Hea Cannon, captain and mate of an oyster sloop, in
March ,
18ed Pooh prisoner onfsseed his guilt. Bands
and Wells died instantly: Bailey in a few semi-
Wileou's nook did not tweak. He named and struggle&
horribly. He got the rope off his hares and lags, so'
might hold of the shroud of Rounds, and thou of his
own rope, by which be drew himesif up on the maff old
scan The gaoler aseseded sad tightened the noon,
slid again pushed the wenend man if • mond time,
forking the rope vidently as be foil. The violin sae.
tinned to straggle for en minutes, some of the erowd
yelling, "That's right you oeght to suffer." The
execution occupied 45 minutes. Towards the last
4,000 or 5,000 spootaton were prosest, —Nem York
Herald.
ATTIKTT TO MOND= • LADY.— An extraordinsay
attempt at =ardor was made out Tuesday at La
Tamen, near Paris. A widow lady resides there at
No. 12, Arson elt. Louis, with her sea, egad 33, who.
is employed in • government odes It Pada On Tuesday
! lest a et:ranger snared the bowie while the led".
was alone, and asked to ses the
frkiiriadrnitahheddt ,binkean"adsaglithes""Permanyet,""rmedbostierwriSseeribbling=t. idaLimani"dolteLideliviaishellwerifew‘:
words, suddenly took from his nisi • and
discharged it at the lady. The pistol f missed
ire' and she ran into the ingot Wing for inielmaso,.
but he followed sad Mien her soma thaws SS She
head with a hfe-preesrver, sad this seeing her fall on.
the ground covered with blood left bor. When the
neighbours, attracted by Issr grin, bad arrived, he had
already disappeared, but had Lit behind him the walk
log cane and the life.proserver, which will aid in estab-
labia( his identity. The wounds are an blasly to
prove mortal. The caw is believed to be an act of
reason°. Agslivit the family.
• Paestum Carea.—• private goatiansa, reading
In the (lowlier Ronsehossart. nocened the other day
• letter containiag fall details el tbe murder of an old
woman in the Rue dee Martyrs, whish to. ploos ia
1858, and which was supposed to hese ben emesitessill
In order to obtain permission of largo sages of stoney
In notes. The receiver of the Inter sgea told that the
writer had convincing peaces that the termer was guilty
of the murder and that, he naigi awns% be isnot
deposit. 60,030 L at • given plow lansad of doing
this, tb• gentleman went to the pollen • Mile penal
was made and left at the plan appointed. Two women
were taken in Use act of withdrawn( it, smith. polies
now believe that they have got the ens to • nerder
which hie puaded them for years. Be yin ••• Ms*
Justin, though ime of foot, as Herne, I think, tel
as, end occasionally deaf, blind, sad sileptd, as we know
from experience, especially at 'isMaisest mostin,
vat seldom fails to catch She selpsft By at. Louis !(g
Mane got over her blindness sad the skdornosel foot
moutioned by the little poet of Bake, what • haul she
eould have here in Paris—a haul we eoslneg SO lay
one class either.
FIJORTFUL CATAIITROTO In PAWL Ttwa gnarlier
des Hooke, Paris, was the some of • frightful Mon
grophe on Tuesday. It appears that U, Viraose
Fontaine, maunfasturer of smemles pronoun living is
the Pins de le Sorbonne, has invested & sew powder
for marina torpedoes. • band sontaining Montan of
pompanos, which is on of the ompssent parts of
the newly discovered powder bad bean net morning
deposited at llso house in quango. One of the work -
111414 wishing to gazil bome • oposings of this bagman
of naming, look • sniff portion ost et the barrel,
sod LS • few portions re it tall on the ground, sad be
aosidenslly treading on it set Ire an to the faller
partials, Mae, but to the whole berreL The enrAssien
wee frighttnL The earth shook, the ng
hoeses tottered, tbe foot
their fases, and on the IPCVnIo lieebesee
5,000 panes were shivered to powder. The ant sad
woad Boors of M. Foateise's been wen Mrs epos, and
moo and eosin inhabiting of nose eons, ware pre-
cipitant' IMO the isms. The stairem einght
sad a stifling neon prevented all smog to the mom-
descent voloono. Treaks of Mann bodies, ante and
legs, sad fragments of smoking AM wen band 20G
yards distant. • washerwomen wee Mara, redeem'.
to powder; the seesigage woo dottrel wheat the
wall. • tevers-kesper and he wife were wombed
between two beet prelims. U. Taitinsts sea is
lont in • room on the third (no,of ma °pima*.
hong ve bees heed shreds of Ws ead pennon of
the minim al a human body while em anneeisdi to
be the ranaine of this unlertaosie vbilint. The
seas be took the smell pollen if Wheats trout the
bearer wee Mown to aloes. One won ammo have
wen gnalensed, hie bead baying Woe blown if to a
Issaisadoss disteass.

hump sad Ragland, at Olursh-sirsok DurobAsk;
by aLtall) d Par" 4 fistilikai. lot
rag mil ioiroPrioar•
Two*,

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1