The Sun.
London, England, 1846-06-04 00:00:00

tee, however, are of opinion, that the remission of the
taxes on horses ridden occasionally by occupiers of farms
under 5001. a year, on those used by bailiffs, shepherds,
&c., and on husbandry horses used occasionally for other
purposes, or let occasionally to hire, estimated by Mr.
Pressly, the Secretary to the Board of Stamps and
Taxes, at 79,096 L, must be considered to constitute a
special exemption.
3. Tax on shepherds' dogs.—Shepherds' dogs are ex-
empt from the duty levied on all other digs. This ex-
emption, according to the same witness, is equivalent to
9,8761.

Fire insurance on implements of husbandry and stock
must also be allowed to present a case of special exemp-
tion in favour of land. Mr. Pressly estimates the relief
afforded by the same at 50,000/.
The Committee do not consider the repeal of the other
taxes enumerated in the table produced by Mr. Pressly
as constituting special exemptions in favour of the land,
inasmuch as no similar tax is continued on any other
property. A special ex,-mption from taxation implies
the existence of a tax home by all property with th
exception of ono usirticu.ar .pecies of property ; and, in
order to establish the extmp,ion f the land from a par-
ticular tax, the existence of this particular tax on other
descriptions of property must be established. As there
is no tax on artizans, labourers, and others employed in
manufactoriest, mills, and shops, the absence of a dut)
on labourers employed in husbandry cannot constitute a
special exemption. In the same manner as clerks, in-
spectors, and foremen in mills, &c., are not taxed, the
absence of a tax on bailiffs and stewards forms no special
exemption.
The Committee place before the House in a tabular
form the exemptions from the window duty, showing
the compartive amount of such exemptions affecting the
agriculturist and the tradesman:—

Farmhouses under 2001. a year £26,291 19 7
Outhouses_ 3,952 8 9

Total 30,244 8 4

Trade offices and counting-houses
Shops

Total 51,396 12 10

Trade
Land 30,244 8 4

Balance 21,152 4 6
The Committee need scarcely remind the House that
the whole of the window duty is a tax upon real pro-
perty only ; and that, while farmhouses where the rent
is above 2001. a year are assessed to the duty, shops,
trade offices, and counting-houses, whatever may be their
annual value, are exempt.
The exemption of manure from tolls on turnpike roads
is counterbalanced by the liability of the land to the re
pairs of the roads in case the funds of the trust are not
found sufficient for the purpose.
From the documents before them, the Committee feel
pleasure in being able to state that the exclusive burdens
on real property appear to be lighter in Scotland and Ire
land than in England and Wales. Under the recent
Scotch Poor Law Act, as well as under the ancient law,
means and substance are liable to the charge for the main-
tenance of the poor. If this principle were fully acted on,
the burden would fall equally on every description of pro-
perty ; but hitherto the pressure of this charge under the
law has been mainly, if not entirely, borne by the land.
The teinds fall much lighter on the land in Scotland
than the tithe rent-charge does on the land in Eng-
land, in consequence of the teinds having been
valued at a remote period, and the proprietors of the
land being allowed to buy them at a reasonable rate of
purchase. From the evidence, the land-tax, the building
of the churches and manses, rogue-money, prison-
money, repairs of bridges, commutation of statute la
bour on the roads, building and endowing schools, ann
paying schoolmasters, appear to be the chief burdens on
land in Scotland. The returns made to Parliament d.
net enable the Committee to place before the House the
exsct am aunt levi si under these differ. nt heads.
In Ireland, the mor-rate and county cess seem to have
amounted to 1,414,8501 ;to which must-be added the
rent-charge for tithes, the vestry-cess for coffins for the
poor, the charg s under the Boards of Health, the found-
ling-tax, and the ministers' money.
The Committee do not consider the large sums levied.
both in town wad agricultural districts, for purely local
objects, as special burdt na on real property, but refer t.‘
the various rates for paving, sewerage, lighting, &c., ie
towns, and the heavy charges for drainage, repairs of
dikes, embankments of rivers, &c., in the agricultural
districts, as evidence of the outlay incident to. and inse-
parable fi om, the improvement of real property.
The income-tax falls more heavily on land than on per-
sonality, in consequence of the mode in which the two
descriptions of property are assessed. Neither the land-
lord nor the tenant has any escape from the strict provi-
sions of the law. The owner is assessed upon the gross
rental, or on what the surveyor would consider a fair
rent. No allowance is made for repairs, agency, or ar-
rears; in consequence of which it results that a landlord
invariably pays a per tentage to the income-tax on a
larger sum than his net receipts. The incomes of trades
and professions, on the contrary, are generally ascertained
by the voluntary declaration of the parties.
The agricultural witnesses complain also of the re-
striction in the choice of labourers imposed on the far-
mer by the law of settlement ; and Mr. Coppock, the
clerk of the • Stockport union, bears evidence .to the
hardships and expenses occasioned by the present state
of that law.
The question having been raised as to the principle
adopted in rating railways to the poor-rate, the Commit-
tee have examined Mr. Coode and Mr. B. Russell on
the subject ; and it appears from their evidence that the
uniform principle of assessing all fixed property at the
net rent or clear amount at which it can be let has not
been departed from. Railways are rated as improved
land on the net rent a company of carriers would
give for the occupation of the same ; and as the
rents of a railway would depend materially on the
profits derived from the carrying trade on it, the profits
are taken as a guide to arrive at the net rent. Mills are
rated on the same principle, namely the rent for which
the mill, with its appurtenances, would let. Considering
the changes occasioned by the creation of real property,
as well as those taking place in the relative value of dif-
ferent descriptions of real property, the Committee need
scarcely point out the advantage as well as justice of
periodical and uniform valuations.
The Committee earnestly request the attention of the
House to the important evidence of Mr. Stewart, on the
evils proceeding from the length of deeds connected with
real property - and while the Committee acknowledge
the benefit of the Act passed last session respecting satis-
fied outstanding terms and short deeds, they are at the
same time anxious to impress on the House the neces-
sity of a thorough revision of the whole subject of con-
veyancing, and the disuse of the present prolix, expen-
sive, and vexatious system.
The Committee have received evidence on the advan-
tages of a registration of deeds in Scotland and Ireland,
and on the great facilities afforded by means of similar
institutions to dealings with real property in foreign
States. The Committee, however, limit themselves to
the expression of their opinion, that a registry of title to
all real property is essential to the success of any at-
tempt to siirality the system of conveyancing.
The practical inferences which may be drawn from
the evidence and from the preceding observations are
very important. In some cases remedial measures,
founded on sound principles and past experience, have
been suggested foe evils not admitting of much doubt or
controversy. In other cases, various reforms have been
recommeneed, which are entitled to serious and imme-
diate attention.
In conclusion, we recapitulate some of these recom-
mendati,ns :-
1. The improvement of the law of real property ; the
simplification of titles and of the forms of conveyan^e ;
the es atilishtn. nt of souse effective system for the regis-
tration of deeds.
2. An exteosion of the measure of 1835, by relieving
the counties and boroughs from the portion of expense
to which they continue liable for criminal prosecutions,
as well as the maintenance and conveyance of prisoners.
This measure, however, should be accompanied by an
adoption on the part of the state of an effective control.
3. The adoption of the liability of the owners of
houses under the annual value of 101. to the rates at
which the same are assessed.
4. Where establishments exist or may be required for
the support of lunatics, and where there are obvious
reasons, both of economy and humanity, for centralising
the administration ; and where, above all, the resources
of the state can be made available, without any risk of
aggravating or increasing the evil proposed to be reme-
died, the Committee are not prepared to justify the im-
position of the whole cost upon one description of pro-
perty. The Committee, therefore, submit that the charge
for the maintenance of pauper lunatics the oughout the
empire ought to be undertaken by the public.
5. To a certain extent
:the observations made on
lunatic asylums may be applied to some branches of the
expenditure for the maintenance and relief of the poor.
Mr. Coode shows, from official documents, that the
l
tepelhvso7ee7t aorp.
charge,
iratasarkhi
ngsemedum.
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tnoshotst
eant charges,
tesshet
sohasta ti
expenditurehnec
al inclusive sci vh ea charges
go ef
forsalaries,m gu thet
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do
for by the government, without leading to any evil
consequences in the administration of the poor law.
6. A charge is periodically cast upon the land for the
milit; this is not now levied, the militia being
disembodied ; but, considering the subject of the militia
to be general, and not confined to the interests of a par.
ticular class, the Committee are of opinion that this charge
should be provided for by Parloshisuaeomldmeexehnpattehv;reeicmraaeuersntep
responsibility
being,ofnros rtiauthority
testing t
oht yo wo
in-
sure
the
progress
r efficiency
ess
o f
malting o f the b faortralecsteha.t. h
that
dgieofsviterhraenb publicmlee tnh
foriwi
tht
the
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personsf
ingcattloefsboul d be
acknowledgedre
6,,,,,nr,einuiltttuere
elo be These measures appear to then
neces-
sary, because they are just. They s have confined their
recommendation, of change in the ournrcaesttLresorpoewnwshheiiocohlif
ceevretrayininctleiarregsetsissleioquoladilybecodneefrearyneedd, toand
the
which ought to be shared by all.
The Committee considered themselves limited
thweithcultthivjas;
to an inquiry into the relative burdens on
different descriptions of property within the
kingdom ; a more important consideration would
probably
be thine pthroispontr,tninontryo!
aburdens
compared on
foreign countries borne bfylatnhde cultivators of intended to
Competition with them in into
go
ri
Fn
rcaonuenet;rihe
but
tbtoir-
btoersadomitted
market. On this subject some information has fallen
and Banfield,. who. have been ac-
quainted
from Messrs.
wir with
Curl
uering on the Baltic, an
description of inquiry.
them from following up this
minutes or evidence,
The Committee have directed the
Committee were of opinion their instructions. precluded
aenCtpnichiciit;in
t(h)fefnaorralthin
your Lordships,
with an appendix and index thereto, to be laid bvtore