This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1844 Excerpt: ...are exempted, farmers should be bound to compensate the owners of tithe for the advantage given to the traders. The claim of the tithe-owner in this respect is not, as we understand it, confined to those comparatively few parishes in which stock in trade was formerly rated, and in which they, in common with the farmers ...
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This historic book may have numerous typos and missing text. Purchasers can download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1844 Excerpt: ...are exempted, farmers should be bound to compensate the owners of tithe for the advantage given to the traders. The claim of the tithe-owner in this respect is not, as we understand it, confined to those comparatively few parishes in which stock in trade was formerly rated, and in which they, in common with the farmers and other persons not rateable for stock in trade, have actually lost something by the exemption of stock in trade; but we understand the claim to be made for a more general compensation, to extend not only to those parishes, but also to parishes in which stock in trade never has been rated, and even to the parishes in which no stock in trade exists to be rated. It must be observed that the question of rating stock in trade is a question in no way affecting the stock used by the farmer in rendering his land productive. The liability for stock in trade was confined to ' inhabitants.' The liability of the farmer was as ' occupier' of the land, and his liability was always measured by the annual value of the land, produced by his manurance and the use of his stock. The distinction was established in the first case Remedies, in which an attempt was made to tax a farmer distinctly for his stock. i Besides the general reasons to which we have adverted, as the grounds for the claim of the tithe-owners to a compensation for the withdrawal of stock in trade from the Poor's Rate, we are informed that they also urge the existence of more specific grounds for this claim. It is alleged that, at the time when the Tithe Commutation Act was in progress, there was a distinct understanding in Parliament that the tithe-owners, in consideration of their acceptance of a fixed instead of an improvable income, were to be secured against any variation in the mode of...
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