I

free gap, under a penalty of £5, and £1 per day until the bed be restored.

967. Obstructions.-No person is permitted to place any obstruction, use any contrivance, or systematically do any act whereby salmon may be scared, deterred, or in any way prevented from freely entering and passing up and down a free gap at all periods of the year, under a penalty of £5 for a first offence, and £10 for each subsequent offence.

SUPERINTENDENCE OF THE HOME OFFICE.

968. The general superintendence of salmon fisheries in England is vested in the Home Office.

969. Inspectors.-The Home Office has power to appoint inspectors, and is required to lay before Parliament, annually, reports and suggestions.

970. Conservators.—Justices of the peace, in quarter sessions, are empowered to appoint conservators of any salmon streams within the limits of their jurisdiction.

971. Double Jurisdiction.—Fishing offences in a stream which divides two counties may be proceeded against in either county, no matter which county the offence may be committed in (911).

LAND TAX.

972. The removing of all pecuniary obligations from landbolders by 12 Car. II. c. 24 (89) was so obviously an unsound policy, that it speedily forced itself upon the consideration of Partament, and a compromise was devised; so that

LAND TAX FIRST IMPOSED.

973. Land tax was first imposed by 4 Will. and Mary, c. I, which Act imposed a rate of four shillings in the pound on the full yearly value of lands, tenements, and hereditaments, offices, and pensions, and on personal estates 245. per £100.

974. Annual Re-enactment.—The Act 4 Will. and Mary, c. 1, was only designed to operate for one year, but it was re-enacted from year to year, every session, until 1798; when

PERMANENT ENACTMENT,

975. The land tax became a permanent charge under 38 Geo. III. c. 5, which also levied it upon offices, pensions, and personal estates (976); but,

976. Exemption of Personal Estates.-Land tax (so called) was removed from personal estate by 3 and 4 Will. IV. c. 12.

SCHEME OF REDEMPTION.

977. Though the professed object of 38 Geo. III. c. 5, was to render the land tax permanent, yet, by a curious contradiction of objects, the same act provided for the " redemption" (1056), or extinguishment of land tax, in respect of any particular estate.

978. Pitt's Device.-Redemption of land tax was devised by the then prime minister, Mr. Pitt, for the purpose of acquiring ready money for the better replenishment of his exhausted exchequer.

THE COMMISSIONERS.

979. The management of the land tax is vested in the commissioners of land tax, in respect of each "hundred, lathe, wapentake, rape, ward, or other division," as originally appointed by the Act of William and Mary; and

LAND TAX ORIGINALLY EXCESSIVELY HIGH.

980. The land tax was originally at the rate of four shillings in the pound, or in the excessively high proportion of one-fifth of the entire rental of all land in the kingdom; yet,

NOW EXCESSIVELY LOW.

981. By a strange anomaly, the assessments have always been continued upon the amounts at which land was valued in the time of William and Mary, irrespective of the subsequent variable increase of value, and that "mockery of impartiality," as it has been called, was expressly continued by 38 Geo. III. c. 5; therefore,

PECULIARITY OF LAND TAX.

982. The levying of land tax is peculiar to itself, and in strange contradiction to the plans pursued in the imposition of all other

taxes.

983. Divisional Arrangements.-Each county pays upon a fixed capital amount, and each division upon its capital amount respectively, and each landholder pays, not his relative proportion in reference to the whole kingdom, but his relative proportion reference to the division in which his property is situate; thus,

in

984. Inequality of Burden.-Though there is no county where the land has remained stationary in value, yet there are some which have increased in value so little as to render their relative proportion of the tax excessive; while,

985. Nominal Payments.—Some districts have increased in value so much that the land tax upon them is a farce.

986. Districts of Ancient Importance.—Counties which were populous, and towns which were thriving in the time of William and Mary, having only increased in value by the force of progressive improvement, still contribute rather heavily to the land tax; but,

987. Districts of Modern Importance.—Counties and towns which were thinly populated or insignificant in the time of William and Mary, and which have consequently increased in value beyond all proportion, pay only an inappreciable share of the land tax.

988. Comparative Analysis.—Some idea of the inequality with which counties are assessed to the land tax may be gathered from the following table of rates in the pound levied in the following counties:

989. Variation Explained.-The reason of the variable rates of land tax is, that the whole sum claimed from each county is Evariable, irrespective of its relative increase of value; thus,

990. London and Westminster.—In the time of William and Mary, London and Westminster, being already populous and thriving, contributed, the former £123,399, and the latter £63,092, to the and tax, which amount is still paid; but,

991. Lancashire.-The whole county of Lancaster, though of late years so busy and populous, was in the time of William and Mary of small value and of little comparative account, so that it was assessed, and still is assessed, to contribute per annum only about £20,000.

DIVISIONS.

992. Land tax divisions are infinitely various, and are governed by no rule other than mere precedent; thus :

993- Southampton.-"The town and county of the town of Southampton" is a land tax division, and is required to contribute annually £794 10s. Id.; while

994. Isle of Wight.-"The Isle of Wight is a land tax division, contributing £6,273 16s. od.; and

995. The Rest of Southampton.-"The rest of the county of Southampton" is a land tax division, and has to pay the excruciating amount of £47,872 5s. and five-sixths of a penny.

996. Bedford.-The town of Bedford is a land tax division, which is called upon to pay £692 11s. Id.; while

997. Bedfordshire.-The rest of the county of Bedford (exclusive of the county town) is a land tax division, and is required to contribute £27,862 3s. 10d. per annum.

998. Derbyshire.-The county of Derby (inclusive of the county town) is a land tax division, and is required to contribute each year £24,093 19s. 9d.

999. London. The city of London is a land tax division, liable annually for £123,399 6s. 7d.; while

1000. Sergeants' Inn.—“Sergeants' Inn in Chancery Lane" is a land tax division, all to itself, and has to pay every year £31 4s. oď.; and

1001. Dunwich.-The obscure borough of Dunwich is a separate land tax division, responsible for £40 3s. 6d.

SUBDIVISIONS.

1002. It is not to be supposed that such a land tax division as Sergeants' Inn requires to be subdivided; but,

DISTRICTS.

1003. Most of the land tax divisions are subdivided into districts, and each district, irrespective of its relative increased value, pays the like quota now as it did in the time of William and Mary, independently of any changes which may have taken place in any other district of the division; thus,

1004. Marylebone and St. Pancras.-The land tax districts of Marylebone and St. Pancras, though part of the division of the county of Middlesex, pay, the latter less than a farthing in the pound, and the former only 2d. in the pound, independently of what the rate may be in other districts of the same division, averaging tenpence.

1005. Great as is the disproportion of land tax, as between one county and another and one district and another, the disproportion between one division and another is still more monstrous; thus,

1006. London, Westminster, and Holborn.--In some parts of the

city of London, where property has but slightly improved, the rate of land tax is still as high as 3s. in the pound, and in Westminster 25., and in St. Andrew, Holborn, Is. 10d.; whilst,

1007. Liverpool.-At Liverpool, which was but a village in the time of William and Mary, the total amount required being still the same, and the value of property having increased enormously, the rate of land tax, as in St. Pancras (1004), is less than a farthing in the pound.

UNALTERABLE BOUNDARIES.

1008. Every land tax division or district, whether large or small, whether poor or rich, which was a division or district in the time of William and Mary, is, with few exceptions, a division or district still, and paying the like total amount; so that,

1009. The District Test.-In ascertaining whether any particular property is fairly rated to land tax, it must be estimated in reference to the district in which it is situated; for,

1010. District Uniformity.—Though the rate per pound differs between one land tax division and another, and between one district and another in the same division, the rate per pound in each district should be uniform.

HOW TO GET AT IT.

1011. Persons who wish to test the correctness of the claim made spon them in respect of land tax, must first ascertain the extent of the district in which the land is situated, then inquire at the office of the commissioners of land tax what amount is payable by the whole district, then apply at the office of the assistant overseer to know what the total assessment of the district is to the poor's rate, and out of those particulars, a correct amount payable by the individual as land tax may be deduced.

1012. Example.—If a given district is called upon to pay a total of £500 of land tax, and the annual value of all the land in the district is assessed under the Poor Law at £10,000, the proper proportion to pay, by each person liable to land tax, is one shilling in the pound upon his assessment under the Poor Law.

LIABILITY OF FREEHOLDERS.

1013. The land tax is directed to be demanded of the freeholder, if he can be found; but,

1014. Tenants Answerable. If land tax is levied upon an occupying tenant he must pay it.