The Sun.
London, England, 1802-01-23 00:00:00

AND OTHERS.
ThIS-suit-excited considerable interest. It was
brought to determine whether it was not the bour-
den duty of Parish Officer to rate stock in mule
for- the relief of the poor ?
The Parish Officers of Great Marlow, in June
'last, rated stock in-trade to the reliefof the poor
and several appeals were made ,against their rate at
the MichaehnasSession.. According to the custom
of the Court (and we believe of other County
Courts) the onus ase4andi, cases of appeal, lies
with the Appellants:, In this instance, however,
the- custom was reversed ; and the.. Parish. Officers
were called upon .to justify their rate, by proving
that the stock in trade of each person was fully
equal to the sum at which they hid assessed it.—
It was adMitted, on an sides, that stock in 'trade
was rateable by law ; but it Was asserted by the
Appellants' Counsel, that it was impradicable to
carry that law. into execution ; unless tradesmen
themselves would voluntarily come forward. and give
an acccount of their stock. 'The proof ,required of
the Parish Officers proved insufficient to establish
the amonut of stock in-several, cases, though effec-
tual in others ; and.the Court ordered the various
charges on stock in trade to be struck out of the
rate altogether.
•By this decision the main question
was left undetermined.; and the present suit was
brought by a Parishioner against the Officers, to ob-
lige them to spew cause, why they had not inserted
in their subsequent rate such stock, in trade as was
proved to, exist ?
Mr. as Counsel for the Plaintiff, said, that
stock in trade was rated to,. the relief of ;he poor
in London. That it 14as also-rated at Bristol, Nor.
wick, Exeter, and all the great commercial towns,
for the relief of their respe&ive poor. That the
county of Buckingham possessed a considerable in..
',land trade, 'and some important branches of manti-
fadtire, particularly in 'paper and lace ; but that the
trade of this rich and populous county did not con-
tribute one penny piece to the, relief of the la3or.
The whole_ of this very heavy burden fell upon the
land, and had increased the price of it to the cul-
tivator -so materially, as to influence,' in no small,
degree, the price of the absolute necessaries of life.
- It was proved- that -the land in the parish of
treat Marlow let, tweipty years ago, from 3 to les.
an acre. The Poors-rates were then COMMUIIibUS
anni:, SS. in the pound, that is, from zs. to 35. an
acre ; the land-therefore cost the 'farmers from rps.
to ts's. an acre, rent and I'oon-rates; At prezaent the
rents have been advanced.by the landlords to res.
and 25s.-an acre; and the Poors,rates, ire zos. in
the pound and upwards, on those advanced rents, so
that the very.same lands which were hired only zo
years back frem cos. to 1-55. rent and Poorsarate,
now cost the cultivators from 30s. to sos. an acre.
This was an advance of about 300 per cent. and was
chiefly owing to the increase of Poors-rates ; which
fell the heavier upon -the land, as the trade of the
county did not participate in bearing, a just and
equitable proportion of the burden.
Mr. BEsT-argued, that the present high price of
provisions, though exorbitant, was not- s-7-; high, in
proportion as the rise which had taker, place in the
hire of land ; and that. if new and improved modes
of cultur;s had not been of late years discovered,
and much larger capitals employed than ever were
before in the amelioration of lands, yielding na-
turally an indifferent produce, there is great rea_
son to believe, that the price of provisions would
have been still higher. This, however, he was
fearful, might be averred with certainty, that
whilst the land continued so burdened, (for the case
of Marlow was far from singular) it would be
vain to entertain an hope of seeing -the price of
'the necessaries of life return to its former stan.
dard. It had been too much the pritaice of late,
he said, for people to set their faces against farm,
ors, whilst they thought that trade - and manufac,
tures could licit be too much favoured ; but the
farmerwas in reality a manufadurer,' and .the Jana
was- his raw material.:. nay. more, his. was the first
and most essential of .our manufadureS,.
sithce all
the rest depended upou2it. If this prinla,rY pro-
cess is clogged by impolitic bordens, if the article
does not come neat to the consumer, free from an
charge, impost, intermediate profit, front 'every,
expence, in short, not absolutely necessary, thebad
effed is 'not confined to the manufaddre7, but ,is
felt and extended to the whole political system.
If any species of manufa&ure ought to claim ex-
emption from nublic burdens,. it is that called farm--
ing ; but in ;is county, policy diredlyhoStile to
connnon'sense prevailed : for here farining alone
was saddled with the wluile burdens of the pro-
vince,, whilst every other species of trade and ma-
nufadure was exonerated. . No Wonder then, that
the faimer fotind his raw material had risen upon
him to the enormous height of 300 per cent. .and
that it was utterly impossible for hint to bring his,
article to market on. the same terms he had done
formerly. Mr. BEST observed, that 'county
rates were always paid' out of the Poors-rates. It was
obvious, therefore, that it was not the maintenance
of the poor alone, but the administratioo of justice ; -
in short, 'all the-expences - and,calamities that betel
the province, which were charged Opon the farmer.
Here, however,- he must explain himself: it was far
from his intention to say that the farmer paid those
taxes-; it was evident that they were brought to
market with his produce, and there paid by the
consumer. This was in reality a tax upon bread ;
and far better would it be for the Public, if
the tax was laid upon the- bread as' it came out of
the baker's oven, than that it should be colleded
in the present indirect and more ruinous way. If
the invention of man was employed for the express
purpose of iloin„o• mischief, it could not more ef-
fedually fulfil that purpose than by such a mode
.Of taxation. It was a load which--pressed like an
,incubus 9n the heart and vital circulation of. the
body politic, and which, if removed from thence,
and placed equally upon the shoulders of the peo.
pie, would be borne with ease and alacrity ; for this
country possessed-a degree of matchless Herculean
strength that astonished the rest of Europe ; but
it was the most wretched policy to burden her,

TO L.Evr,
ALarge TOWN- RESIDENCE,.fit for the: kn.'
mediate. Reception- of. a' 'Law Family ; it is well
FU KNZSFIED ; makes. up from t :10 Beds ;- Offici;
of
every.descripticin, toach-houses; and Stabling for 6 .1-lOrse•, ;
situated No. 2, llatvweir-square.- AlsO a very neat Furnish-
ed House in Hones-street, and Nos: 6.; and in NVelbeck-.
street, Cawundish-Square, all ii;:arly-rrzw Furnished, and per-
fealy clean. .
For further Particulars, apply to Mr: Bull. No. 21, Wel-
bet:lc-street,' Cavendish,scluare.
•

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At the Stira.othoE No, irz Pran7, ivhere Advertiser:en/I, Order, for the. P4r,-,Letters for the Editafl 84e mttst addresscd.
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