Star.
London, England, 1808-02-13 00:00:00

London, February 1, 1808.
THE undersigned Merchants and Factors, vcho,
prior to their late evacuation of Portugal, had commercial
,stablishments in that country, being impressed with the deepest
vtnse of the essential services rendered to the mercantile Interest
,f Great Britain in general, and to them individually, by JADILS.
GAMsiza, Esq. his Majesty's Conittl-General at Lisbon, and more
particularly for his strenuous and zealous exertions at the above-
mentioned period, uniting the most judicious counsel with the
most prompt and vigorous facilities for removing their property
and persons, consider it their duty to Mr. Gambier, to return him
their collective and public thanks for these services; and that their
unfeigned sentiments and testimony of his judicious and patriotic
conduct may be generally known, they have determined to make
this publication in the Newspapers, and to cause a copy of the same
to be transmitted to his Majesty's Secretary of Stare for Foreign
I airs, for his Majesty's information.
John Berthoe Arch. Brown
Dan. Parrnenter Rob. M'Kerrell
Geo. Koster (leo. T. Scaly
Wm. March Paul Berthon
Joseph White Wm. Oxenford
John Morgan Geo. Roach
Wm. Finnie Rd. Sealy
Thomas Gonne John 13u1kcley
Wm. Morgan Paar Bulkeley
John S. Leigh W. P. Alcock
W. Young and Acton James Bell
Rob. Lucas Sam. Winter
Charles Lee Jen Todd Naylor
Jos. Lyne Clement Royds
'Thomas March John Edwards
John Turner, jun. John Fleetwood
Thomas Barker John March 1.
John Stanley, jun. John Turner 4i:
Francis Lupton Thos. F. Dyson ;
John Crewel

KIRKCUDBRIGHT, Feb. 5, .10011,11
AT a General Meeting of the Freeholders, Cora.
missioners of Supply, andHeritors of the Stewartry of Kirke
udbright called by nelilic Advertisements, made by the Cony&
non, in the Dumfries Weekly Journal, to consider of the expe--
dieney of addressing the Legislature, to obtain relief from the
unequal pressure of the Property Tax on tenants occupying Lands
in Scotland—and of the propriety of a similar appkcation to Parlia-
ment, for obtaining Relief to the Landholders in Scotland, from
the uneqtal manner in which the Property Tax attaches upon
Lands hitherto unimproved, and whilst the Proprietors are ex.
pending the greater part of their yearly rents in buildings, and
other improvements.
DAVID BLAIR, Esq. of Borgue, chosen Presses.
Mr. Mure, of Twynholm Mains, laid before the Meetin: a
printed copy of the Minutes of a Meeting of the county of Air,
held at Air on the 13th day of January last, for the purpose of con-
sidering of the expediency of addressing the Legislature, to obtain
Relief from the unequal pressure of the Property Tax on Tenants
occupying Lands in Scotland ; and the Meeting having reasoned
•n the subject, are unanimously of opinion—
Firr. t, That the general principle of the Property Tat act, im-
posing a duty on all Income arising from Capital, Annuities or In-
dustry, of 1-10th part of such Income, is unexceptionable, whilst
the exigencies of the State continue to require the aid of every
good subject, for prosecuting with effect the just and necessary
War in which these Kingdoms are engaged ; but that the manner
in which the tax attaches on tenants occupying Lands in Scotland,
in consequence of the data assumed in the act, that the income of
tenants occupying Lands in England, at rack-rent, is 2-3 els, and
in Scotland one-half of such rent, during the 'first seven years of
their leases, is a violation of the general principle of the act ;
because it is a well known fact, that in almost every instance,
the income of tenants occupying Lands in the Stcwartry of Kir-
cudbright, and in the other unimproved districts of Scotland, does
not amount to the 1-4th part of the rent payable by them in the
first seven years of their leases, and therefore the tenants labour
under an oppressive disadvantage, which must in a short time be-
come highly injurious to them, and check the progress of agri-
culture.
Second, That the data assumed by the act is more unfavourable
to the tenants in Scotland than to tenants in England, because
tenants in England, in many instances, pay tythes and poor-rates,
equal to the amount of the rent payable to the landlord, and as
the tax is assessed upon the rent payable to the landlord only, and
not upon the payments for tythes and poor-rates, the income of
tenants in England, instead of being a...3rd,, is actually no more
than 1-3 d of what would in Scotland be called the rack-rent of
the Lands; for in Scotland, the tythes, poor rates, and every
other public burden, are paid by the landlords, and the rent pay-
able by the tenants is the full yearly value of the I.ands ; and,
moreover, it is well known that in the unimproved districts of
Scotland, tenants are satisfied with much smaller profits than those
of the tenants in England.
Third, That the grievance complained of ought to he reme-
died by a new rule, fixing the data for ascertaining the income of
tenants occtrying Lands in Scotland at rack-rent, to be in no case
less than 1-4th, or greater than 1-3 d of their rents, in the first
seven years of their leases ; and giving power to the Commissioners
to tax them at their discretion, betwixt that minim, m and maxi-
mum rate of income, as the circumstances of the case may require,
The Meeting are also unanimously of opinion, that the rule
laid down by the Property Tax act, of making proprietors of land
liable to pay 10L per centum on their gross rents, without being
allowed deduction for the sums they expend in building, inclosing,
drain'n;, and subdividing the lands, to enable their tenants to pay
these rants, is a great grievance, and bears more severely on the
landholders in Scotland than on those in England. For in England,
generally, all the expensive permanent improvements have been
long since ?nide and any farther improvements that now become
necessary, together' with the expence'of repairs, are usually de-
frayed by the tenants, who, of course, pay less rent ; whilst in
Scotland, the great permanent improvements are only beginning
to be made, or in the train of execution ; and as for want of ca-
pital in the tenants, every improvement in Scotland is, and must
be made, at the expence of the proprietor ' • it may be averred with
certainty, that in many instances landlords have paid the tax for
double the income that came into their pockets. Besides, the
hardship and injustice of the case, it appears to be also highly ob-
jectionable in point of policy ; for as the law now stands, it pre-
sents a bar to the improvement of the country. According to the
principle of the act, the fair expence of every permanent agricul-
tural improvement, ought to have been deducted in the calcula-
tion of the taxable income of the proprietors ; and had this been
allowed, the tae, in place of opposing an obstacle to the cultiva-
tion of the country, would have operated in some degree as a
bounty on improvements; for although by thus holding out a
double inducement to a liberal outlay, the taxable income arising
from laid, particularly in the unimproved districts, may for a
time be diminished, yet in the course of a few years, the income
from land being so enereased by the additional capital employed
in agriculture, will in all probability do more than compensate
the Revenue for the temporary diminution. The peculiar circum-
stances of the times rends r the encouragement of agriculture a
dotty paramount to almost every other. A few years only have
elapsed since millions were expended in bounties on the importa-
tion of corn, to save the inhabitants of the country from famine ;
and, in the present obstructed and distracted state of commerce,
she risk of the return of a similar calamity is greatly encreased ;
and besides, our agriculture is the only source of our national
wealth, which is placed beyond the reach of our enemies.
The Meeting, therefore, commit to and appoint the. Earls of
Galloway and Selkirk, Sir John Heron Maxwell, Bart. the Hon.
Moirgomerie Granville John Stewart, the Representative of the
Stewartry in Parliament, Mr. Oswald of Aucheneruive, the Rev.
Dr. I.aniout of •Erncrogo, Mr. Maitland of Barcaple, Mr. Mait-
land of Dundrenr.an, Mr. Blair of Borgue, Mr. Thomson Mure
of Muncraig, Mr. Mure of Twynholin Mains,, Mr. Maxwell,'
younger, of Carruchan Mr. Ireland of Barney, Mr. Commelin
of Nether Balfier, rand Mr. Niven any three of whom to be
a quorum, as a Committee to correspond with the Representa-
tive of the Stewartry in Parliament, and with the Committees
appointed and to be appointed by the other Counties in Scotland
on the Subject, and to endeavour to obtain redress of the grie-
vances complained of; appoint Mr. Mure, of Twynboim Mains,
to be Convener to the Committee; and direct the Clerk to phl,lish
these minutes in the STAR, Edinburgh Advertiser, and Ihtn
Weekly Journal.
(S geed) DAVID BLAIR Pra:set.

conduct may b
this publicatior
to be transmitt
4. airs, for his
.1:1
AT a G
missioni
cudbright, ca
ners, in the
dieney of ad
unequal press
in Scotland—
ment, for of
the utseqtal
Lands hither
pending the
other unprov
DAV
Mr. Mure
printed copy
held at Air c
sidering of I
Relief from I
occupying I.
on the subj•
First, Th
posing a duo
dustry, of I
the exigenci
good subjeci
War in win
in which tin
in conseque
tenants °cc
in Scotland
their leases
because it
the income
cudbright,
• not amour'
first seven
under an °I
come high
culture.
Second,'
to the tena
tenants in
equal to tl
the tax is a
not upon t
tenants in
than I-3d
the Lands
other publ
able by ti
moreover,
Scotland, I
of the ten.
Third,
•
died by a I
tenants oc
less than
seven year
to tax the
mew rate
The M
laid down
liable to p
allowed d
• 1 drain'n:„
• • these rant
landholde
generally,
long since
necessary
frayed b 1
Scotland,
to be mac
pital in tl
be made,
certainty
double tl
hardship
jectionab
sent, a b
principle
tural imj
tion of tl
allowed,
don of tl
bounty
double
from La
time be
from bu
in agriel
the Rev
stances
&sty pa
elapsed
tion of
and, in
the risb
and be
treads,
The
Gallow
Itlotrg
St twat
Dr. Ia
land of
of Mu
Youngs
of No
a quer
tive o
aPPoir
on the
vance'
tobe(
these I
Week