34

ON POOR-RATES

AS CONNECTED WITH RENTS.

Poor rates ALTHOUGH poor-rates are exacted from the

payable out of the annual value of real estate.

Poor rates operate the

same as additional

rents.

occupiers, they are, in effect, borne by the proprietor out of his property in the occupation of another. Lands or buildings are let for less rent in consequence of the tenant having to pay the poor-rates; or in other words, the landlord would require more rent by the average amount of poorrates, if he were to engage to pay them. They are part of the surplus profits of farms, after payment of expences of management; and being payable before rents, operate in diminution of their amount. Both form a tax upon the balance, after the expences of cultivation are deducted from the value of produce. Therefore rates laid upon lands or buildings operate the

same with the tenant as so much additional
rent paid to the landlord; it being quite
immaterial to the tenant whether they are
paid to the landlord, or to their proper de-
stination, the overseer. Let it be supposed
that a farm be extra-parochial, or free from
rates, under a rack-rent of 100%. a year, and
that, on some account, rates are to be im-
posed in future to the amount of 201. a
year. The occupier will, of course, have
them to pay; but being already under as
high a rent as the farm will fairly yield, the
rent must be reduced to 80l. a year, or the
farmer will suffer a loss of capital of 201. a
year. If the rent in consequence be re-
duced to 80%. a year, the landlord in effect
deducts 201. a year from his share of the
profits to enable the farmer to pay the poor-
rates. The case is stronger in regard to
buildings; they yield no profit but the rent
or annual value, which in general is alone part of the
rateable; therefore the payment of rates
lessens the tenant's ability to pay rent in
proportion to their amount.
Thus it ap-
pears that where personal property is not

Rates may

be con

sidered as

rent of
buildings.

Why poor

rates are

paid by

tenants or occupiers.

rated, farmers and householders contribute little or nothing out of their own personality to the support of the poor. It is, however, certain they have them to pay; and when an advance takes place beyond what was calculated upon at the time of contracting for the rent, the tenant is subject to the whole increased demand. This is the great grievance complained of by tenants, which has been severely felt of late years; the poor-rates increasing with the occupier's inability to raise them. But, on the other hand, if times had been good, the poor well employed, and the rates reduced instead of raised, the tenant would have received the whole advantage. Therefore the risk is mutual, and it is the business of both sides, when contracting for rent, to form their own judgments as to the probable average amount of the poor-rates during the continuance of the lease or agreement.

Annual profits, on which the rate is laid, are produced by the cultivation of land and the occupation of buildings; therefore the payment of assessments is very properly the

business of tenants and occupiers, who are generally on the spot to guard against imposition or excessive expenditure. Poorrates are due, from property the same as rent; and the reason of their appearing the greater grievance, and being paid with more reluctance, is, they are oftener exacted, and are liable to vary in amount according to times and the wants of the poor. Occupiers are much interested in their regulation, and the good management of them depends upon their active superintendence. Poor-rates are under the tenants' direction, and it is natural for them to feel the most interest where they can exercise the most control, especially when by interference any expence can be saved: whereas, rent is generally fixed for many years, and requires little more consideration from the tenant than to provide two certain sums against two certain times of the year. Extraordinary exertions or industrious interference cannot alter the sums, although by such means the power of payment may be alleviated.

Poor-rates diminish rents.

Rate on

land.

Rents are in some measure regulated by the amount of poor-rates. An advance in poor-rates causes a diminution to the same amount in the value of rent; and the value of rent rises in proportion to the reduction in poor-rates.

The rent of a farm should be the sum which remains after deducting the average amount of all the necessary expences from the average value of the produce. A calculation for the purpose of ascertaining the average annual value of any farm would include a great variety of particulars, all of which would be liable to vary in different seasons and situations. In some seasons the crop is so deficient, and the prices of produce so low, that no rent can be cleared, although it must be paid; whilst, in others, crops are so bountiful, and prices so high, that much more than the rent is cleared. The medium betwixt these extremes forms The rent of buildings is a certain per centage on the capital invested in them, or their relative

Rate on the proper subject of rate.

buildings.

annual value compared with others in the