a higher proportion of assessment on buildings appropriated to trade, to remedy, in some measure, the omission of personal property.

principles

The general principles on which the rate- General ability of both real and personal property of rating. depend, may be comprehended under the following qualifications : The property rated must be within the meaning of the statute, and within the district for which the rate is made; it must be occupied, and must yield, or be likely to yield, a profit; it must not be rated twice. Unless all these circumstances concur in the subject under consideration, it is not rateable.

D

34

ON POOR-RATES

AS CONNECTED WITH RENTS.

Poor rates payable out of the annual value of real estate.

ALTHOUGH poor-rates are exacted from the 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 Poor rates the value of produce. Therefore rates laid upon lands or buildings operate the

operate the

same as

additional rents.

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 destination, the overseer. Let it be supposed that a farm be extra-parochial, or free from rates, under a rack-rent of 100l. a year, and that, on some account, rates are to be imposed 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 reduced to 80l. a year, the landlord in effect deducts 201. a year from his share of the profits to enable the farmer to pay the poorrates. 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 buildings. 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

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.