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strengthened. Regere imperio” who loves mankind in general was the motto of the Indian Civil and hates his neighbour in parService from its birth to 1857. ticular, the average ass, the man Now, education, a growing press, with a fad, the demagogue with a greater facilities of visiting Europe, following, the creature of sentithe admission of natives into the ment, the enthusiast, who would Civil Service, the opening given rig out his coloured brothers with by the Indian bar, closer intimacy a pair of breeches each and a with men and minds in England, ballot-box,—all these the Indian have made that motto less rigor- civilian may count as his enemies. ously appropriate. Is it not the Their name is legion. Between

. peculiar business of the civilian this many-headed adversary and of the present hour to weave for its aims he alone, and he so long himself a fresh device? It must only as he commands regard, inbe one in which the gradual terposes. He will fail to comchanges that are occurring are mand regard if he fails to do as recognised-one in which govern- much justice to the liberal system ment, not indeed by, but with, under which he enters the service the people, rather than the mere as did the Hailey bury man to his ruling of the people, rather than close nomination. He cannot do mere dominium, will be indicated justice to that liberal system till as the goal to be attained. He he has recognised, and has acceptmust turn from the old adminis- ed as the groundwork of his new trative roads, not because in their design the recognition, that, like day they were other than safe India herself in 1857, he must guides, but because they are super- part company with whatever is no seded by later highways, and are longer appropriate or possible; that commencing to be so crossed and he must devote his efforts more recrossed by a network of inde- and more unreservedly as the years pendent paths that they no longer pass to teaching the people to take point to progress. The success of an active and intelligent part in the competition men in accomplish- the conduct of their own affairs, ing this, and in keeping such aims and must in the same degree relax steadily in view, will be the mea- the attitude of sole authoritative sure of their achievement-it

may

rule. If he clings blindly to the be, the condition to them of life. administrative scheme of the old There are many to-day, and there service, when the conditions no will be more to-morrow, who would longer exist in which that scheme gladly welcome the destruction of could operate, without doubt he the Indian Civil servant. A popu- will perish miserably. He will lar Government, based on general not be shrivelled by Burke; Mansuffrage, can regard with but little gal Pándé will not murder him ; confidence a great system of cen- he will be done to death by the tralised officialdom. The men in elector of Finsbury. women's garments, the women in

AUCKLAND Colvin. men's garments, the philosopher

AGRICULTURE TAXED TO DEATH.

Two bills are now before Par- local, upon land, to show how and liament involving the most serious when they were first imposed, and dangers to the landed interest. to sum up the effect which the two By the Finance Bill the duties bills now under discussion would payable to the imperial Exchequer have if passed in their present form. on death are multiplied manyfold ; The clearest method by which and by the Local Government we can state and prove our point Bill for Scotland new duties, in- is to give details of the taxation volving new charges on land, are actually paid in a given year at created, and old duties are placed the commencement of the present in new hands under conditions reign, and contrast it with the last which make increased expenditure year available— 1893. We have inevitable. It is supposed that received, by the courtesy of those these measures may raise little responsible for their management, popular opposition because they information in regard to estates directly attack landowners, a class situated all over Scotland, and possessing but slender power at shall make use of many of the the polls, and traditionally de- details given a few pages lower. tested by the dominant political In the first instance we give a faction. It is forgotten that the comparative table of the outgoings landed interest includes much more on an estate situated in the norththan landowners, that tenants east of Scotland, where the manageand labourers are affected in an ment has been on a large, not to equal or even superior degree, and say a princely scale. In the last that the proposals of the Govern- 40 years the total expenditure on ment are not only unjust in them- improvements to land and houses selves, but destructive of the pros- has been £710,000. The estate is perity of every family living by now practically the same as in the or on the land. Our purpose is to year of contrast—1839; but what examine, with the utmost brevity, little difference there is, is in the the existing burdens, imperial and direction of contraction of area.

COMPARISON of Public and PAROCHIAL BURDENS for the years 1839 and 1893. Class 1.-Imperial Taxes. 1839.

1893. 1. Property and income tax,

1. Property and income tax, £1870 2. Land tax,

320
2. Land tax,

304
£320

- £2,174

£...

Class II.-Parochial Burdens,

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1. Ministers' stipends,
2. Churches and manses,
3. Schoolmasters' salaries,
4. Poor rates,

£3153

1. Ministers' stipends, £2695
2. Churches and manses,

735 540 Nil

£4128

1094
3. Education rate, £1365
Do. paid by tenants, 1260

2625
4. Poor rates,

2198 Do. paid by tenants, 2080

4278

-£10,692

Carry forward,

£4748

Carry forward,

£12, 866

ges, &c.,

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Class III.- County Assessments. 1839.

1893. Brought forward, £4748

Brought forward, £12,866 1. County rates, military and

1. County assessment, police, parliamentary road as

registration of voters,
sessments, rogue-money,

lunacy, roads and brid-
rural police, &c.,
£358

. £2603 2. Commutation road money,

228

2. Policé assessment, regis-
586 tration of voters, roads

and bridges, &c., paid
by tenants,

1180

3,783 £5334

£16,619 The property and income tax was Very little need be said about imposed in its present form by Sir the land tax. It originated at a Robert Peel in 1842. As a tax on very early period, and was made incomes of all kinds, whether de- permanent-subject to redemption rived from land or from person- -in 1798. As its name implies, alty, there is no need to enter to it is exclusively a tax upon land, detail. The Exchequer wanted and is therefore an element in money, and it placed a tax on any comparison between the taxawealth, and landowners had no tion of land and money; but in ground for complaint, except in a comparison between the years so far as the tax on lands is levied about 1840 and the present day on gross income, and that on no change has to be

be noted. personalty on net income. Thus Ministers' stipends, though appearthe payment on account of income ing in every estate account, are tax on the estate above men- not, strictly speaking, a burden on tioned in 1893 was £1870, being the rental, because teind is really levied on the gross rental, after a separate property in the soil of deducting land tax and owner's the parish. This, and the item

. rates—a very much larger sum for maintenance of churches and than the landlord ever received as manses, are ancient heritable obliincome. Sir William Harcourt gations on the proprietor, and renow proposes to remedy in part quire only the most casual notice, this injustice. He says >

since they are not in "It is obviously just that if real sense taxes. property is to be assimilated in bur- Schoolmasters' salaries amounted den to personalty under the death to no more than £540 in 1839, duties, it has a claim which cannot be and this sum had increased to neglected to be relieved from the ex

£2625 in 1893 in the shape of educeptional charge which, in most cases, it bears under its assessment to the

cation rates, of which half was income tax. The fact that real paid by the landlord and half estate is, as a general rule in Great by the tenant, but the whole out Britain, assessed upon its gross and of the produce of the land. The not upon its net income has long been obligation on the heritors to proa ground of complaint."

vide school buildings and to pay Proceeding on these lines, the schoolmaster's salary originated Chancellor of the Exchequer pro- in very early times. In 1616 the vides for a reduction of 10 per bishop, with consent of the hericent from the gross rental. This tors and commissioners, was authwill reduce but not remove the orised to impose a tax for the present injustice,

school on every plough of land.

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In 1646 an Act was passed pro- the duties of distressed school viding for the foundation of a boards. In the estate which has school in every parish at the ex- been taken as an example, the pense of the heritors, but the prin- burden amounts, in some parishes cipal Education Act before the more, in some less, but over the Union was that of 1696. This whole to more than 8d. in the Act requires the heritors to "pro- pound. vide a commodious house for a We now come to the most serious school, and settle and modify a of all the charges that have been salary to a schoolmaster which cast upon the land during the last shall not be under one hundred half-century the

poor assessmerks nor above two hundred.” ment as levied under the Act of The cost was to be provided by a 1845. Before the passing of the stent laid on each heritor accord- Poor Law Act of that year, the ing to his valued rent, and one- primary source of maintenance for half the outlay could be recovered the poor was church collections. by him from the tenants.

Compulsory power of assessment So things went on till 1872, was indeed given by an old Act when Parliament determined, on of the Scottish Parliament passed grounds of public policy, that in 1579; but no instance of adschool attendance should be com- vantage having been taken of this pulsory; that there should be a power can be found before the school board in every parish; and year 1693. Gradually the large that the ultimate source from urban parishes began to find aswhich the necessary money was to sessment necessary, and in 1820, come to supplement school fees out of the 885 parishes in Scotand grants was a rate upon the land, 192 were subjected to assessland. This rate has varied with ment, and in 1839 this number the circumstances of each parish. had risen to 238. Still it is in In some it is trivial; in others it the main true that as an effecis crushing in its severity; and in tive principle compulsory assessa few it has grown so intolerable ment was not in force in the rural that parochial bankruptcy ensued, and agricultural districts of Scotand the Education Department land until after 1845. The Rewas obliged to step in in order to port of the Poor Law Commission prevent the schools being closed in 1844 sayswholesale. In 1893 there

“Throughout the Northern and many parishes where this burden, Western Highlands, and nearly the this new rate on land produce, whole of the parishes comprised in exceeds ls. in the pound; while in the Synods of Shetland, Orkney, an appreciable number,—such as Sutherland, and Caithness, Ross,

, Glenbucket , in Aberdeenshire; Glenelg, Argyll

, and Moray - emHarris, Glenelg, and North Uist, bracing in territorial extent almost

one - half of Scotland the church in Inverness - shire; and several collections, with such small sums as Shetland parishes,-2s. and over is

may accrue to the kirk-session from levied. The rates to meet the fees, fines, &c., aided in a few inexpense of education grew to the stances by occasional donations from enormous total of more than 5s. heritors or casual visitors, form the in the pound in at least one parish only public fund to which the poor

can look for relief.” before the Scotch Education Department came to the rescue and Landlords and tenants, therefore took over both the burdens and -in other words, the agricultural

are

were

a

interest

not practically Out of the twelve parishes in Zetcalled upon to contribute a rate for land there are only two where the the relief of the poor. The present poor rate is less than 4s. in the rates, whatever they are, are thus pound. Instances such as these are the product of Victorian legisla- rare; but even in the case of the tion. The return [No. 104) pre- estate selected for illustration, the sented to Parliament by the Sec- average rate in all the parishes retary for Scotland on the 4th concerned is 1s. 2d. in the pound, May shows what is the effect being a new burden within the of this new burden. The varia- last half-century of close on 6 tion is enormous,-far more con- per cent of the gross nominal siderable than is the case with rental. education rates. Fifty years ago The county rates, consisting of the charge on every parish in the rogue-money and assessments for Highlands, and on the vast ma- certain roads, amounted, in 1839, jority of rural parishes throughout to £586. By legislation within Scotland, was nil; now it varies the last fifty years the burden has from as little as 3d. to as much as increased sevenfold, and 7s. Parliament sought to obtain amounts to £3783. Rogue-money a national good, and the result has was first authorised by an Act been that in some cases the burden passed in the eleventh year of is scarcely felt, while in others it George I. for “the more effectual is absolutely ruinous.

disarming the Highlands in that There are fifty-nine parishes in part of Great Britain called ScotScotland where the poor rate land." Notwithstanding the limistands at 2s. in the pound or tations in the title of the Act, over; and while the great majority general power was given to the lie in the Highland counties, in- freeholders to assess themselves in stances can also be adduced in

order to provide funds for the apsuch counties as Aberdeenshire, prehension of criminals generally Banffshire, and Linlithgow. The throughout North Britain. Up to extreme cases in 1893 were as fifty years ago no general addition follows:

to county burdens took place, but

since 1840 the following statutes, Argyllshire, Kilbrandon, 4 1 Inverness-shire, Kilmuir,

which have imposed successive

4 9 Ross-shire, Barvas,

7 4 burdens upon land, have been Zetland, Walls,

7.4.

enacted :

now

s. d.

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Name by which Rate is Assessed.

Statute of Imposition.

Highest Rate of Assessment in 1893.

31 & 32 Vict. c. 82, }24d., Orkney.

1. County General,

1868

20 & 21 Vict. c. 72, 2. Police,

1857 3. Registration of Voters,

24 & 25 Vict. c. 83 4. Lunatic Asylums,

20 & 21 Vict. c. 71 5. Valuation,

17 & 18 Vict. c. 91 6. Other Rates, including Sheriff S 23 & 24 Vict. c. 79

Court-houses and Militia, 7 17 & 18 Vict. c. 106 7. Contagious Diseases (Animals), 41 & 42 Vict. c. 74 8. Roads Rate,

41 & 42 Vict. c. 51 9. Public Health,

30 & 31 Vict. c. 101

.

3.}d., Bute. Inconsiderable. 2d., Peebles. Inconsiderable. Inconsiderable. Inconsiderable. 19 d., Orkney.

.

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