The Sun.
London, England, 1837-01-25 00:00:00

LAND TAX.

TO THE EDITOR OF THE SUN.
SIR,—I was happy to observe some observations in one of
your valuable papers of last month on the inequality of the
land-tax ; and, knowing that the greatest dissatisfaction pre-
vails in different counties, and in the Hundreds of each County
on this matter, I have waited in expectation that some more
experienced pen than mine might be brought to bear upon it ;
and prove to the public the great necessity of an immediate
equalization of this impost.
In my own experience, I am competent.to prove that in Cam-
bridgeshire and Norfolk there are hundreds of instances where
property is not charged at all ; and there are other lands sub-
jected to the tax that for years have been redeemed. This may
be owing partly to the mistaken notion people entertain of the
law, but it is chiefly ascribable to the inefficiency of the Commis-
sioners appointed under the Act. That Act distinctly states that
the Commissioners shall appoint assessors, for the express pur-
pose of equalizing the land. tax upon each hundred or watch.
By the 6th sec. the Commissioners for the year 1797 were
authorised to put the Act into execution ; and the 7th sec.
enacted that:they were to meet, and ascertain the proportion to
be charged on each hundred. Sec. Bis still more distinct, for
it enjoins the Commissioners to cause the sum charged upon
each hundred to be equally taxed, according to their judg-
ment. Unfortunately, however, Commissioners arc ap-
pointed who either do not comprehend their duty,—or rather
who do not choose to give themselves the trouble to compre-
hend the duties which the Act imposes on them. I, myself,
have known persons to have frequently applied to the Com-
missioners to be relieved—stating and proving the inequality of
the tax, whereupon the Commissioners laughed at the idea
of people coming upon such a foolish errand, stating at the
same time that they " had no power to alter the land-tax at
all 1,,

. .
The assessors, again, are as regardless of their duties as are
:he Commissioners ; for were they only to consult the letter
of the instructions issued by these very Commissioners them-
selves, they would discover that they have full power to adjust
the tax without further communication with the Commission-
ers, provided the assessment is made on an equal pound rate ;
and to prove to you and them that this position has been
acted upon, I need only refer to the South-brink Watch in
the parish of Wisbeach St. Peter's, in the Isle of Elv, where
the assessors had great difficulty in proving to the 'Commis-
sioners that they (the assessors) were bound' by oath to return
an equal pound-rate. To be sure, the Commissioners sent
them back more than once to make up their books on the old
and bad system ; and they went so far as to call a public meet-
ing with the view of intimidating the assessors ; but the
latter very properly and successfully insisted upon making the
impost on their own plan—which was, that they made the
assessment from the valuation in the Poor's-rate books—gene-
rally speaking, the highest rate collected in parishes—and
thus, they were not only more equal in the valuation, but they
exonerated themselves from all charge of partiality towards
any individual.
There will, however, be found in all parishes some property
not charged to the poor's-rate ; and in such cases the asses-
sors would find it very easy to value such property by compar-
ing it with other property valued ; but to convince you of the
present iniquitous mode, I again refer you to the Watch al-
ready mentioned, and where I can prove that some property
pays no more than three farthings in the pound, while there
erg other lands paying no less than two shillings and eight
pelice in the pound 1 At the same time, some lands had been
paying that for years had been redeemed ; while other lands
have not been charged at all 1
I think I have stated sufficient to justify you in again call-
ing public attention to this matter ; and trusting that you will
not think this expose unworthy of some space in your columns,
by which it may be the means of bringing forth similar cases of
neglect of duty or malversation of conduct in other qnarters,
I beg to subscribe myself`" A FRIEND TO EQUALIZATION,"
and your humble servant,T. N. B.
Norwich, January 20, 1837.