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only be 1s. 4d. The underwoods would contribute, in ordinary years, upon the lastmentioned assumption of the annual value of the rateable property in the parish, 47. annually; whereas in the cutting year they would contribute little less than twenty times that sum, viz. 75l. It is hardly necessary to state, that a mode of rating, which might produce such differences to the owner of this description of property, and to the parish, if he contributed only in the cutting year, cannot be the true rule; and the only other rule is a constant contribution, which will, at all times, fall equally upon this and every other species of property. The objection to this, in argument, is, that the property ought not to be rated until the produce of it has been severed from the land, and until it has supplied the occupier with the means of paying. But we are of opinion, that it is not necessary that any of the profits should have been actually reaped or taken from the property during the period for which

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the rate is made; but that the property is, at all times, rateable according to the improvement in its value, or in the rent which might fairly be expected from it. Instances continually occur in which the occupier is rated, though he has derived no profit during the period for which the rate is made. A new tenant, upon an arable farm, reaps none of the produce till the autumn after his tenancy commenced, and yet he must pay up to that autumn according to the rent or value of the estate; he must pay before-hand for the future probable produce. His farm is constantly in a progressive state towards producing profit; and he pays for that progress. So underwoods are annually improving in value, and the rates the occupier pays are for that improvement. This may possibly be hard upon tenants for life; but if the laws have thrown this burden upon the property, they take it with that burden. We think, for the reasons we have mentioned, that the law has so thrown it; that

the property is, at all times, liable to be rated whenever rates are made; and, consequently, that the order of sessions ought to be quashed, and the rate confirmed."

Woods and plantations are liable to be rated to the highways according to their full annual value, including both timber and underwood.

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216

PERSONAL PROPERTY.

THE law passed for the relief of the poor in the 43 Eliz. enacts, that competent sums shall be raised " by taxation of every inhabitant, parson, vicar, and other, and of every occupier of lands, houses, tithes impropriate, and propriations of tithes, coal mines, or saleable underwoods in the parish, according to the ability of the parish." Here the statute particularly mentions. lands, houses, tithes, coal mines, and saleable underwoods, which are all real property, but omits to name any species of personal property, such as stock in trade, goods, money, and the like. This omission has given rise to much doubt as to the original intention of the legislature in framing the act, whether any other description of property was meant to be taxed, except those which were introduced. But as it is

provided that

every

inhabitant shall be taxed

according to his ability, personal property, and the means by which a man is enabled to keep a regular stock in trade, must constitute part of the ability contemplated by the act.

of inhabit

in three

ways.

A person's ability to maintain himself The ability and family, and meet other payments and ants arises expences, arises in three ways: first, from the profits of real property; second, from the profits on capital employed in trade or other occupation; third, in the absence of capital, "what arises from the ingenuity of a man's head, or the work of his hands." The first is clearly rateable by the naming of real property, such as land and houses, in the statute. The second is included under the term " ability of the parish." But the third, being personal labour, and dependant on a man's earnings, whether he be able to work or not, has never been a subject of rate. The judges have decided that the poor's rate is a personal tax, in respect of local, visible, real and personal property, and that the statute does not

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