26.85

410 %

which,

the due

in addition to the English form of transfer= they might consider necessary for security of their title to the

& ground.

Into the tax to be levied might, of course, if expedient, be merged the present Police

rates! this is a

is a tax upon the estimated

annual value of houses and lands, and is, in truth, identical with that proposed to be substituted for the present ground rents,

that it is collected, in the first instance from the tenants: (the land tax in

Saying

England, is collected in

is collected in the same

the same way).) But,

though so collected, it is obvious that it must be ultimately paid by the proprietor.

Ma

pays

Sum

a person reside in a house for which he

is

one

and this

hundred pounds a year,

afford for house

p what he can

Just

rent, if a tax of Five pounds a year

imposed,

be

he will have to pay for his house

One hundred and

five pounds a year,

which is five pounds

more than he can

afford:

he

must therefore seek a house with

that is, one

the original rent

hundred pounds

a lower rent;

which added to the tax is one

a year.

the

is

of

thus incon

venienced,

but not

pecuniarily taxed. The classes above him are similarly affected; until the proprietors of houses bearing the highest rents find that they

must either reduce their rents or lose their tenants. they will of

course

prefer to do the former: those with houses lower in the scale

much then do the same; and so, rents will

find their former level, and the tax will fall wholly on the landlords.

But

Blank though the police tax and the

& property tax would be paid by the same

real

person,

and

ARD (W

effect identical, thou art

on any cogent reasons why they should remain, as at present, separate. To levy both

poms the tenants would be

the

Chinese

could

hardly

a measure which

be made to

understand now, and which thereforde

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