Juki; 3, 1899.
THE ESTATES GAZETTE
944
raised is assessed on all yearly profits from land and hereditaments of whatever nature, situated and arising in the parish, according to the annual value thereof, at an equal pound rate, which, however, since the Finance Act of 1896, must not exceed Is. in the pound. The Finance Act of 1898 exempted owners from land tax whose income was under £160, and where the income does not exceed £400 only half the Land Tax is charged. The deficiency arising from these regulations is now made good by the Treasury.
The assessment for Land Tax should be made annually, but the authorities are often very lax in this respect, and simply continue the same assessment from year to year, and Land Tax is therefore often erroneously looked upon as a fixed charge on a property, but this, of course, is not so, as it is liable to alteration at every fresh assessment.
THE ROYAL AGRICULTURAL SOCIETY.
The 60th anniversary general meeting of the Royal Agricultural Society of England was held on Monday at 13, Hanover-square, W. The Earl of Coventry (the president) occupied the chair, and there was a large attendance of governors and members, including his Royal Highness the Prince of Wales, the Duke of Westminster, the Earl of Jersey, the Earl of Ravensworth, Viscount Baring, Lord Brougham, the Hon. Cecil T. Parker, Sir W. Gilbey, Sir Massey Lopes, Sir John Thorold, Mr. Long, M.P. (President of the Board of Agriculture), Colonel Sir Nigel Kingscote, Sir Jacob Wilson, Sir R. Paget, Sir J. Swinburne, Mr. Clare Sewell Read, Mr. J. T. Wiltshire, etc.
Mr. Long proposed r< That his Royal Highness the Prince of Wales be elected president of the society for the year following the Maidstone meeting ” (cheers). The association of his Royal Highness with that great historic society had, he said, been very close and of very long duration. He believed his Royal Highness first attended a show of that society when he was only 8¿ years of age, and since then he had manifested the interest he took in agriculture and in that society in particular, not only by his attendance at their shows and by the regularity and the skill with which he had taken part as an exhibitor in those shows, but also by the practical interest which he had evinced in their welfare by occupying on several occasions the responsible position of president. Evidence of the capacity of his Royal Highness for the position of president was to be found in a cursory study of the speeches which he had from time to time made when he had been present at meetings of that society. His Royal Highness’s claim to their confidence rested, not only upon the fact that he was the Prince of Wales, but also upon their knowledge that when he accepted a position of that kind he did so with a determination not to be a mere figure-head, but a practical, working leader of the body of which he ■was, for the time being, the head. He was confident that in asking them to pass unanimously that resolution he was doing that which was in the best interest of that society and in the best interest of agriculture as a whole (cheers).
Mr. C. Sewell Read seconded the resolution, which was carried unanimously and with acclamation.
The Prince of Wales, who was heartily cheered on rising, said : —Lord Coventry, my Lords and Gentlemen,—I consider it a very high honour that you have again elected me as president of this great and important society. The words which fell from my friend Mr. Long were really far too flattering. I will only say thdt, whatever my services may be, they shall be cordially and cheerfully given, and I will endeavour to attend to my duties such as they are—and I do not think they will be very difficult ones—to the best of my ability (hear, hear). It is a long time now since I first became associated with this great society, and I have held the office of president three times—first at Manchester 30 years ago, then at Kilburn, and, thirdly, at Norwich. I also took the Queen’s place, to a certain extent, when she was president, at the memorable show at Windsor. And now, for the fourth time, you have kindly asked me to assent to your wishes that I should become president at Tork. I am glad to think that we shall commence the new century in one of the large and important towns of the kingdom, and I have little doubt that the show will be a very fine one. I thank you once more for your kind reception and for having again elected me as president, and I can assure you that the deep interest I take in everything regarding agriculture will always remain the same (cheers).
Sir J. Thorold was then elected as a trustee in the room of Sir A. K. Macdonald, resigned, and Sir Jacob Wilson was elected as a vice-president.
The Secretary (Mr. E. Clarke) presented the report of the council. It stated that the number of governors and members now on the register was 10,879, as against a total of 11,094 members at the same period last year. The total
sessed for rating purposes at far beyond its due proportion, and that this fact is generally recognised is proved by the passing of the Agricultural Rates Act. A farmer who pays £300 a year rent for his farm is assumed for Income Tax purposes on the Schedule B basis to make a profit of £100. A more general estimate would be £150, but even supposing he made an income equivalent to the rent out of the farm, he still contributes far more in proportion than the tradesman or professional man making a similar income in a shop or office, for which he pays one-fifth the rent; in addition to which the latter gets all the benefit of the sanitation, scavenging and lighting, and other “ advantages of civilisation,” for which the farmer helps to pay. This only refers to local taxation, but there are in addition the heavy burdens of Land Tax and tithe which the farm has to bear, and which, by reason of the enormous increment in the value of town property, have become there only matters of a few pence. It is to be hoped that before long some scheme may be devised by which such expenses as are general and for the benefit of the community at large, will be assessed on the original principles, that is, according to a person’s ability to pay, while, at the same time, each one shall contribute to the cost of special improvements according to the benefits he derives from them.
The Imperial Government makes considerable contribution towards the expenses of local government. Among these grants in aid may be mentioned the quota to be made up in consequence of the loss sustained by local bodies in allowing the 50 per cent exemption of land from poor rate under the Agricultural Rates Act, and the grants made to Poor Law unions towards the cost of officers’ salaries, maintenance of pauper lunatics, and the purchase of drugs and medical appliances.
Under the Local Government Act, 1888, the county councils also receive grants in aid, being the proceeds of specified licenses taken out in the county and a proportion of the Death Duties, which are to be expended for particular purposes, among others, in the payment of half the cost of police, and half salaries of medical officers and nuisance inspectors, and the organisation of technical education.
Turning to imperial taxation, we find that this is of two kinds, direct and indirect. Indirect taxes are such as the Estate, Legacy and Succession Duties, licenses of all kinds, Excise and Stamp Duties, and can hardly be classed as regular estate outgoings.
The direct taxation takes the form of In«ome Tax, Schedules A, B, C, D and E (of which only the first two are charges upon landed property), Land Tax and Inhabited House Duty. Of these the Land Tax is the oldest, and consequently the least understood. The first land tax was the “Danegeld,” raised in the time of the Danish invasions, and which lasted at recurring periods till 1163. Another tax, called “ Carucage,” was also levied occasionally till 1224. Simultaneously there were the ordinary payments of “ Scutage ” by military tenants of the Crown in substitution of their liability to service under arms, and “ Tallage ” by non-military tenants. In 1188 these were all practically merged into a sort of income tax, called the Saladin Tithe, from its being first raised to meet• the expenses of the Crusades. This, however, was charged upon personal as well as landed property, and amounted at first to one-tenth of the annual value, but varied, until in 1334, in consequence of evasions, it was made a fixed quota on the various parishes, so that each man would have an interest in seeing that his neighbour had paid his full share. It was levied in the proportion of one-fifteenth on counties and one-tenth on towns, and in this form (usually referred to as " Fifteenths and Tenths ”) it lasted till the Commonwealth. _ On occasions of special expenditure the “ subsidies ” were levied as well at■ the rate of 2s. 8d. in the pound on movables, and 4s. in the pound on the annual value of land. The Commonwealth levied monthly assessments by which a required sum was fixed and apportioned on both personalty and realty, but at the Restoration the old fifteenths and tenths were reverted to. They did not prove satisfactory, so in 1692 a tax of 4s. in the pound was imposed, and continued annually at a pound rate till 1697, when, owing to attempts at evasion, the same remedy was adopted as in the case of the old fifteenths and tenths, that is, a fixed quota was charged upon each parish. Under this Act salaries and incomes from employment were taxed at 3s. in the pound, personal property was assessed on ! an assumed 6 per cent, income, and the balance was raised on realty by means of an equal pound rate. During the century following the same process was at work as we have seen in the case of the poor rate. Personal property gradually escaped assessment, till in 1798 the tax on most of that was removed, and in 1833 it was re-I mitted from salaries and other personal pro-. perty not previously exempted, leaving only the i part chargeable on land. This is our present Land Tax, which stands now as follows: —
| The quota for each parish is a fixed quantity 1 and cannot be altered, except so far as it is reduced by redemption. The net amount to be
and for their efforts to promote the success of the meeting.
Mr. Thomas Dyke seconded the motion, which was unanimously carried.
On the motion of Sir Richard Paget, Sir Thomas Acland was thanked for presiding, and in reply the hon. baronet said it had afforded him pleasure to preside over an Exeter meeting of the society, in which his late father took such an active interest during the greater part of his life (applause).
It was mentioned at a meeting of the council of the society on Wednesday that Bath would be visited next year and Croydon in 1901.
ESTATE MANAGEMENT.*
By H. W. RAFFETY, F.S.I.
RATES, TAXES AND OUTGOINGS. Urban district councils make and collect their own rates, which are called general district rates. These do not require signature by the justice, but are made under the seal of the council. The assessment is the same as for the poor rate, but tithes, land, railways, canals and some other property are entitled to 75 per cent, deduction. A School Board in a borough send their precept to the borough authority to be included in and collected with their rates, whether they are borough or general district rates.
The Rating Act of 1874 makes woodland and sporting rights (which were not previously rated) assessable. Woodlands are to be assessed “ as if they were let and occupied in their natural unimproved state,” which it is very difficult to get overseers and assessment committees to do, as they often, despite the Act, assess them at their full value. As regards sporting rates, the occupier of land, where the shooting is severed from the occupation, is to pay the rate and deduct it in his next payment of rent to the landlord.
The Agricultural Rates Act of 1896 directed that agricultural land was to be separately assessed from the buildings and shooting, and to be then entitled to a 50 per cent, deduction for poor rate purposes. This Act does not, however, allow the deduction on all the classes of property which benefit by the 75 per cent, exemption, under the Public Healths Acts, but makes an invidious distinction in the case of parks, woodlands and tithes. The Act, moreover, is a temporary measure and is only to remain in force for five years.
Local rates are payable by the occupier, but in the case of cottages and other small property, the owner usually “compounds,” i.e., agrees with the overseers to pay the rates on being allowed a substantial discount, usually 30 per cent., for so doing. Some landlords, where the rates are high, assist their tenants by paying the School Board, sanitary or other specially onerous rates, but this is, of course, only a voluntary arrangement. Care should always be taken by the agent to watch the poor rate valuation lists, and see that the tenants are fairly assessed therein, and get them to appeal when their assessments are too high, as we shall see later on that the poor rate assessment is taken as the ׳bans and is usually adopted for land tax purposes, and, to a certain extent, for income tax also.
It will be seen from the above that the burden of local taxation which landed property is called upon to bear is a very considerable one. In a rural district the combined poor rate (including the expenses of the county council, rural district and parish councils, the^ cost of poor relief, overseers’ expenses, and in some cases School Board expenses), often equals 4s. in the pound per annum, and under the most favourable circumstances is rarely less than 2s. 6d. in the pound. The sanitary rate varies considerably, from sometimes nothing at all to Is. or Is. 6d. in populous parishes, where there are public water supplies and drainage systems, and, perhaps, additional expenses under some of the adoptive Acts. Where an agricultural estate is so unfortunately situated as to be within an urban district, instead of a sanitary rate, it is saddled with the far more onerous general district rate, with little corresponding advantage, and the decided disadvantage of far more stringent hard and fast regulations in regard to sanitary matters and so-called nuisances. True, land is entitled to a three-fourths exemption from the general district rates, but what advantage does an agricultural estate derive from the carrying out of extensive works of drainage, paving, watering and scavenging, to say nothing of the construction and maintenance of public buildings in a town a mile or more away, and towards the cost of which it has to contribute a large share. \Ve are told, of course, that the fact of its being in the vicinity of a town benefits the estate by enhancing its rental value, but as an increased rateable value follows the increased rent, the fact is only to add to the burden. The truth of the matter is that land is as-
* From LAND AGENCY, new edition, revised and brought up to date by H. W. Raffety, F.S I.
medals—one for the best hunter filly, and for the best hunter of either sex or any age.
The cattle classes were ־well up to the standard. Among the prize winners some of the Somershire breeders more than held their own. In the old Devon bull class the second prize went to the Hon. E. W. B. Portman, of Taunton, and in the two-year-old class all the prizes went Somerset way, Mr. Bowerman, Hon. E. W. B. Portman, Mr. E. J. Stanley, M.P., and Sir C. T. D. Acland, Bart., standing in respective order. The Shorthorns mustered to the number of 72, and the best known breeders were well represented. Mr. J. D. Willis took first and second in the young bull class with Bapton Emperor and Royal Jeweller, the third going to Mr. C. F. King’s Chewton Cornelius. Herefords and Sussex showed fairly well, and the Channel Islands cattle mustered, as usual, in very strong force, the winners in the Jerseys including Mr. A. Gibbs, of Tyntesfield, and Mr. J. Brutton, of Yeovil. The special prize offered by Sir James Blyth—consisting of a challenge bowl—for the best cow or heifer in milk in any of the Jersey classes, was won by Mrs. C. McIntosh with Havering Carnatie.
There was a really excellent display of the various breeds of sheep scheduled. The Devon long-wools were indeed a credit to the county, and such merit was shown that in class after class the judges made special recommendations that a further prize should be given. Mr. J. Flower, of Salisbury, won many prizes in the Hampshire Down classes. There was no competition in the Somerset and Dorset horns, although Mr. W. R. Flower’s (Dorchester) pens were so good that he received a first prize in each case.
The pigs made a fine show. Mr. J. A. Fric-lcer, of Mere, Wilts, took first prize for a pair of Berkshire boars farrowed in 1899, Mr. E. Burbidge, of South Wraxall, Bradford-on-Avon, being a good second. Mr. Arthur Hisoock, jun., of Motcombe, was first in breeding sows farrowed before 1899, Mr. Flicker being held in reserve. The last-named and Mr. Burbidge respectively took first and second prizes for pair of sows farrowed in 1899.
There was an unusually large number of entries in the farm produce classes. The cheese classes did not fill at all well, having regard to the show being held in the West of England, within reach of the Cheddar districts.
The council of the society have reason for gratification in the excellent response to their efforts to improve the cider made throughout its district. Devon cider was well in evidence, the keenest competition being noticeable in the cask class. Mr. W. T. S. Tilley, of East Compton, !Shepton Mallet, not only took every first prize, but captured the champion prize for the best exhibit of cider in the yard.
Of poultry there was an excellent show. The entries numbered nearly a hundred more than last year, and -in nearly every class there was keen competition. The most important were the large classes for five birds—a novelty at the society’s exhibition which proved most satisfac-tory.
Messrs. R. A. Lister and Co., Limited, of Dursley, Gloucestershire, had a large and complete stand of dairy machinery and utensils. Occupying a prominent position was their new steam turbine plant. The labour difficulty is becoming acute with farmers, and this turbine plant will meet a long-felt want, as with it a large amount of milk can be separated quickly and thoroughly by a jet of steam, no hard turning whatever being required. The cost of fuel is less than one penny per hour. As a matter of fact the expense of running the steam turbine plant is probably less than that of a hand separator, because hot water is necessary for cleansing the utensils in any case, and ■the boiler which drives the turbine separator can be utilised for this purpose, thus taking the place of the old-fashioned kitchen boiler, and any dairymaid or lad can attend to the plant, whereas with large hand separators two persons are required.
The annual meeting of the members of the society was held on Friday in the council pavilion.
Sir Thomas Acland, who presided, nominated the Marquis of Bath as president for the ensuing year. His lordship had, he said, taken a very active interest in the welfare of the society, and he was sure they would !have in him throughout ■the year a most efficient president.
Mr. C. Major seconded the motion. He said he was glad the next exhibition was to be held at Bath, and he ventured to hope that it would be a record of success at the close of the 19th century. The Marquis of Bath had shown an active interest in ■agricultural matters, and would make an excellent president.
The motion was carried by acclamation.
On the motion of Sir Richard Paget■, seconded by Mr. A. O. Skinner, the Duke of Northumberland and Mr. E. G. Williams were elected vice-presidents of the society.
Mr. Martin proposed that the thanks of the society be given to the Mayor of Exeter and the members of the local committee for the cordiality with which they had received the society,