TAXATION AND THE LANDOWNERS.

"One who helps to carry a Bigger Man on his Back' writes to the Daily News:- What with bad trade and a spirited foreign policy, we are likely to have heavy bills to meet both for rates and taxes, and it behoves us to see that the burden is fairly apportioned. What edifying discourses have been made on the immorality of objecting to church-rates aud tithes, on the ground that property was bought and sold subject to them! But how seldom do we hear of the feudal tenure under which the ancestors of our great landed proprietors were compelled practically to maintain the army, the relinquishment of which noble obligation never seems to afflict the consciences of their descendants? If, as we are often told, land only pays 3 per cent., it most decidedly has its advantages no less in the security of the capital than in that "influence" which obtains for great landowners a certain compensation through the complaisance of those authorities whose duty it is to regulate the incidence of local burdens, In presenting to your readers the following comparison between different assessments, I make my own case serve as one side of the illustration, not because it is at all exceptional, but because I have the facts at command. I may remark that the actual amounts are immaterial; the point is their relative proportion. In the area of rating in which I reside there is a nobleman's mansion, worth at least £100,000 but for the purpose of comparison I will value it at £80,000. This is assessed on a rateable value of £190 per annum. My own humble abode is worth £3,000, and is rated on £79 5s. 6d. Now by the application of the "Rule of three," it appears that if my assessment is correct and I do not complain of it -my noble neighbour's assessment is one applicable to a property worth £7,120 instead of £30,000; but if, on the other hand my noble neighbour's assessment is a right and proper one, it follows that I ought to be assessed on a rateable value of £7 28, 6d., which, I think, would be considered to represent a somewhat mean and paltry contribution to the various and creasing purposes of local taxation. In fact, I am rated about eleven times higher in proportion to value. If the noble proprietor leaves his mansion empty for ten months out of tweave, it is hardly to the pecuniary advantage of the neighbourhood. The injustice of the thing becomes far more serious and apparent when it is considered that the assessment of income tax under Schedules "A" and "B" is made on precisely the same unequal basis. I am told it is impossible to estimate a rental for such a mansion as I refer to; but the Act distinctly implies that a rental is so estimated, and I am inclined to think that my noble neighbour would regard with considerable scorn an offer of (say) £200 per annum for his beautiful residence and grounds, should he ever wish to let them. However, the difficulty of estimating a rental does not exist in the case of the walled fruit-and-vegetable garders connected with the mansion; these comprise about nine acre, and contain vineries and greenhouses worth about £3,000, besides three gardeners' dwellings. The whole of this is rated on £lô 78. 10d. per annum, and could be easily led, as a market garden, for £200; whilst my uninfluential self has to pay on a rateable value of £12 per annum tor three similar cottages, without a bit of garden belonging to them. It mav be said, "Why not apply to your assessment committee ?" Cariously enough, some of its humbler members are actually themselves complaining, and want some one to " bell the cat" for them. I believe that a notice in your columns would not only bring to light similar cases of injustice, but help to stimulate the county magistrates, and other "influential" gentlemen who sit on assessment committees, in the exercise of their quasi judicial functious. Some orchard ground in the same union is rated at £7 per acre, and garden ground, with Tinery, at £20 per acre.

THE RAINFALL OF 1879.- The Times says that during the past twelve months the yield of rain and snow amounted to 33in., which is more than 9in. in excess of the average of the same period, and is some 3in. over the depth registered in 1878. More than a third of the total quantity fell during the months of June, July, and August. In each of these months the amount was above 4in., the highest monthly total for the year being 488 n. in August. For the last quarter very little has fallen, the yield only reaching 2 25in. The smallest monthly fall was 070in. in September, and the largest amount in 24 hours was that of 1-78in, which occurred during the night of May 28-29.

AMERICAN DAIRY PRODUCE.

Professor Willard, of New York, delivered a lecture in that city on December 12 before the American Agricultural Ass0ciation, on "The Dairy: its Profits and Prospects." Referring to the co-operative system in that State, he said that in 1874 New York had 1,139 of these co-operative factories, at which more than 23,000 farmers were delivering the milk of 308,353 cows. As the factories of New York have been considerably increased since 1874, it is estimated that at least 30,000 farmers and as many farms are now identified with the dairy interest. The dairy conventions, which for sixteen years have had remarkable sway, are an outgrowth of the co-operative system. These have stimulated inquiry and a desire for improvement. At Little Falls more than 25,000,000 lb. of cheese from the factories annually change hauds, and at the Utica Board of Trade much more. For the last twenty years, or up to 1879, dairying of all kinds has been very remunerative. American dairymen have a foreign market for all their surplus. The annual consumption of cheese in England is estimated at 501,000,000 lb. The British make has been estimated at 312,000,000 lb., and is now, according to Professor Sheldon, 282,000,000 lb., leaving 222,000,000 lb. as the annual amount required to supply the English demand for consumption. For the year 1878 American cheese exports amounted to 134,000,000 lb., while the Canadian exports, during the same time were about 42,000,000 lb. The import of cheese into England from Holland and other countries on the Continent was not far from 64,000,000 lb, making a total of 240,000,000 lb., or 18,000,000 lb. more than is ordinarily required in Great Britain for a free consumption. In view of these figures, it became plainly evident a year ago that the surplus cheese of 1878 carried over to the spring of 1879 must sell at low prices, making a loss to holders. It is now estimated that the make of English cheese, owing to the bad season, is one-quarter less this year than that of 1878, showing a decrease of 70,000,000 15. The American and Canadian crop, it is believed, will fall short 50,000,000 lb. from that of 1878. This total decrease of 120,000,000 ib. is good reason for the recent advance in prices, Whatever may be the disposition of the crop of 1879, it can hardly be expected that the cheese crop of 1980, in ordinary circumstances, can be marketed at much above 7 cents. The turn in the Fall trade has influenced dairymen to keep full herds, and it will stimulate an extension of business in new districts, especially in Canada, which has become a formidable competitor for the English trade. The cattle and dead meat ocean trade will also exercise some influence on the price of cheese. The best brands of American cooked corned boneless beef, put up in tins, sold in London at 50s. per 100 lb.; Australian mutton in tins at 5d. per lb.; and American bacon at 44s. to 46s. per cwt.; while secondary American cheese is quoted at 52s, to 54s. per cwt. The maintenance of such bigh rates on cheese would drive consumption upon meats. The real prosperity of American dairymen is not to be promoted by high prices. Low prices mean the reduction of the make in England and an outlet for an increased exportation from America. American cheese-makers have made some mistakes in the past, in devoting all their energies to one style of product, in looking forward too exclusively to a foreign market and neglecting home wants. The home market is the best in the world if properly supplied with a variety of goods.

WARNING FOR WARNING - Our American cousins are very kind in sending us forecasts of storm from their side of the Atlantic. It would only be civil if our political weather seers were to return the compliment by some such cablegram as the following, a propos of Mr. Parnell, Agita o and M.P.:-STORM WARNING. A centre of d sturbance las left Irish Coast, travelling westwards. Will probably resea American side by 30th inst.; may be expected to affect all he Northern States within their Irish degrees of latitude and longitude. Thunder, lightning, and windy weather, with higher temperatures, likely to follow. Warn all parties (par. ticularly Irish) to lay aside metallic substances on their persons, as from highly electrical conditions of atmosphere such substances may be likely to melt.-Punch.

H

THE CONTAGIOUS DISEASES of the new Animals Order is a highly dangerous

(ANIMALS) ACT.

Act

The Orders of Council, given herewith, appeared in the London Gazette of the 16th December, and came into operation on the first day of the present year. It will be seen that the first Order is merely a revocation of certain Orders which have been made from time to time under the provisions of the Contagious Diseases (Animals) of 1878, which came into operation, partially, on the first of October, 1878, and completely on the first of January, 1879. The second Order is a consolidation of the Orders above mentioned; so that the Animals Order, as it is called, which was made December 15, 1879, and which came into operation on the first day of January, 1880, contains the simplified and consolidated details which have been elaborated under the broad andelasticprinciples of the Act of 1878, and is now the only general Order of Council in existence which has been made under that or any former Act. The Dairies, CowSheds, and Milk-Shops Order of July 9, 1879, together with twenty-seven Orders made at various times during the years 1878 and 1879, referring to the definition of parts of ports for the reception of foreign animals, the movement of animals in certain towns, and the prescriptions of certain infected areas, still remain in separate existence with the general Animals Order cited above.

provision. Chapter 28 introduces slightly different
wording in the quarantine regulations, Section 96
stipulating that the animals must be for purposes
of exhibition or for other exceptional purposes,
whereas, the former stipulation was for purposes of
"exhibition, acclimatisation, or domestication;"
but it does not follow that any change in the re-
gulations is thereby intended, as in any case the
approval of the Privy Council must be obtained
by special application through the Commissioners
of Customs. Paragraph 1 of Section 64 provides
that a horse-box, guard's van, or other railway
vehicle not being a railway "truck," may be
cleansed by sweeping the floor and sponging the
sides, if the animals which have been carried
therein have been certified as intended for exhibi-
tion or other special purpose, and declared not to
have been exposed to infection. This regulation
is evidently intended to induce railway companies
to reduce their charges for carrying pedigree stock
in horse-boxes; these excessive rates being imposed
on account of damage done to the padding of
horse boxes by the ordinary cleansing with lime.
Sections 13 and 19 provide for the movement of
animals out of infected places or districts for
slaughter or ordinary purposes connected with the
breeding of animals; but paragraphs 2 in both
these sections-referring to pleuro-pneumonia and
foot-and-mouth disease-stipulate that a Local
Authority shall have no power to grant a licence
for the movement of animals out of such infected
districts or places for the purpose of sending them
to "a markets, fair, sale yard, or place of exhibi-
tion." Section 48, (see paragraph "r" of division
E) provides that the Privy Council alone shall
have power to declare an infected place or
district in consequence of pleuro-pneumonia,
foot-and-mouth disease, or swine-fever being
discovered amongst animals in transit; and
Section 59 provides that a local authority shall
have no power, unless authorised by the Privy
Council, to "prohibit or regulate the exposure or
sale" of animals in markets, fairs, sale-yards, auc-
tions, or exhibitions. So the Privy Council, very
wisely, retains in its own hands the regulation of
the traffic in living animals, so far as it may be
affected by discovery of diseases during transit.
The Privy Council alone have power to declare an
infected area or district under any circumstances.
Section 86 stipulates that sheep which have been
shorn within sixty days may not be carried by
railway without being clothed, unless the van or
truck is so constructed as to afford them proper
shelter, between the first of November and the
thirtieth of April, inclusive. Section 121 provides
an "exceptional qualification" for Veterinary In-
spector in England, Wales, and Scotland, namely,
that the person was so employed under the Act of
1869, in conformity with Order No. 448, of Octo-
ber 25, 1878.

To breeders, traders, and all parties concerned by the provisions of the Act, this consolidation of the details of cattle-disease legislation, up to the present time, will be a great boon, and a perusal of the new Animals Order will show that the whole thing has been rendered as simple as it can possibly be; in fact, as clear as it was formerly perplexing. Chapters 6 and 7 contain extensions of the Act of 1878 in respect of the diseases termed glanders, farcy, and swinefever. Chapter 32 provides that ships' cows and goats shall not be deemed foreign animals on the return of the ship, if they have not been in contact with, or on board the same vessel with, any diseased foreign animal, in conformance with the Order, No. 468, of Feb. 13, 1879. The safety of this last regulation will depend entirely on the transmissibility of pleuro-pneumonia. If that disease can be communicated by any form of mediate contagion, then ships' cows will be very dangerous material to land on our shores. It has not yet been proved that pleuro-pneumonia is so communicable; but, with the exception of Chapter 32, the whole of the restrictions relating to that disease in the Act, and in this recent Animals Order, are based on the presumption that it may be conveyed by various mediate means. That being so, it would appear to follow that Chapter 32 is not in accordance with the letter and spirit of the legislation of which it forms a part. Cattle taken on board mail and passenger steamers at foreign ports as ships' stores are about as dangerous material as can well be imagined, and the butcher attends to the ships' cow. Therefore, either the bulk of the regulations as to the disposal of hides, carcases, litter, &c., in cases of pleuro-pneumonia, as provided by the Act, are useless, or this Chapter 32 | animal-has been performed when he has notified

The whole of the regulations are now in small compass and clearly intelligible; and with regard to setting this machinery in motion, Mr. C. L. Peel, Clerk of the Council, has recently given an unofficial statement to the effect that the whole duty of man-regarded as the owner of a diseased

the fact (of the existence of disease) to the nearest policeman."

The countries from which all animals are entirely prohibited are as under the former Orders; namely, Austria-Hungary, Greece, Italy, Russia, Turkey (including the Provinces of Bosnia and Herzegovina), and the Principalities of Roumania and Montenegro. Cattle from Germany and Belgium, and any cattle, sheep, or goats "being, or having been, on board a vessel at the same time," are also prohibited; but it has been, and probably will be, the dangerous practice to make a special Order to admit cattle from a part of Germany, SchleswigHolstein, from June to December each year. Animals from Canada, Denmark, Norway, Sweden, Spain, and Portugal, may be landed at specified perts of Great Britain, in which "landing places" have been defined; and after twelve hours detention, during which time they undergo inspection, if they show no signs of contagious diseases they are free to travel all over the country. Cattle from all other countries, and sheep and goats from Germany and Belgium, must be landed at specified ports in which "foreign animals wharves" have been defined, and must be slaughtered within the limits of such defined parts of these ports before the expiration of fourteen days from the date of landing. Some of these ports have both "landing places" and "foreign animals wharves" defined within their limits, and the arrangements will be best shown by the following table :

Landing places

Foreign Animals Wharve Landing places
Foreign Animals Wharve Landing places

Landing places

Foreign Animals Wharves Landing places
Landing places
Foreign Animals Wharves Landing places
Foreign Animals Wharves Landing places

Landing places

Landing places

*Foreign Animals Wharve Landing places
*Foreign Animals Wharves Landing places

Foreign Animals Wharves Landing places
Foreign Animals Wharves Landing places
Landing places

Foreign Animals Wharves

Great Britain only; but a corresponding measure will presumably be enacted for Ireland by the Irish authorities.

We have now had a year's experience of the working of the Contagious Diseases (Animals) Act of 1878, and there can be no doubt that, within its scope, it has worked well. The simple principle of defining a circle round affected animals, constituting it an infected "place" in which no movement of animals is allowed, and defining a second circle round this infected place, constituting an infected "area" or "district" in which restricted movement is permitted under veterinary supervision, is a sound and effective one for dealing with home diseases. If no contagious diseases of animals were henceforth to be imported, this system would in time suffice to narrow down the centres of diseases until they could be grappled with-by making a rush-and stamped out. Footand-mouth disease is almost or quite in such a position at the present time. But that part of the Act which relates to the importation of foreign animals does not go far enough to afford the necessary protection to our flocks and herds. We cannot be practically free from the danger of imported cattle diseases so long as we continue to allow foreign animals to be landed on our shores. Presuming that pleuro-pneumonia is not communicable by mediate contagion-and it must be borne in mind, as already pointed out above, that the Act itself does not presume this much-it would be within the bounds of possibility that pleuro-pneumonia could be safely received at our foreign animals wharves. But foot-and-mouth disease is transmissible by mediate contagion, and therefore it is not within the bounds of probability that it will not escape from the limits of foreign animals wharves. To confine cattle-plague within such limits would be an utter impossibility. Therefore, if the breeding and feeding of cattle on arable land is to be an important feature of future farming, and if the breeder's industry, in the breeding districts proper, is to be entered into again with energy and confidence, there must be a total prohibition of foreign animals for trade purposes from our shores. Until that is done it is not likely that the restrictions and regulations of the Act, ct, excellent as they are, will suffice to stamp out home diseases; and until that is accomplished, home producers cannot have the confidence of security which is essential to the prosperity of their industry. However, present legislation does not go so far as that. Its modified principle is slaughter at the ports of landing; and we notice, with as much approval as we can extend to a measure which does not meet what we consider to be the necessities of the case, that no time has been lost in making ample preparations for waterside slaughter. That is evidently to be the programme for the inmediate future. Yet it is not completely carried out. The United States protested that she had no contagious diseases of animals, and has sent us pleuro-pneumonia, foot-and-mouth disease, and swine-plague. Canada protests she has no such diseases, and has sent us swine-plague to begin with. Canada is known to have traded largely in United States cattle; yet the Privy Council does

The port of Southampton, in addition to foreign animals wharves and landing places, as shown above, has a part defined as a Quarantine Station; and is the only port in Great Britain to which foreign animals may be sent for quarantine. The foreign animals wharves marked * in the above table, at the ports of Plymouth and Portsmouth, are stated to be "for naval purposes only;" but the Order of Council, No. 459, dated December 17, 1878, which was in force when the cargo of sheep from the Argentine Republic was not allowed to be landed there, did not contain any stipulation to that effect. This new Animals Order applies to

the thirty-first day of December, one thousand eight hundred

Former Orders remaining in force after the commencement of and seventy-nine.

5. In this Order

Interpretation.

The Act of 1878 means The Contagious Diseases (Animals)
Act, 1878:

Customs means Her Majesty's Customs:

Disease includes, with the diseases specified in the Act of 1878, glanders, farcy, and swine-lever:

Carcase includes, in addition to its meaning as defined in the Act of 1878, the carcase of a horse, ass, or mule, and part of such a carcase, and the flesh, bones, skin, hoofs, or other part of a horse, ass, or mule, separately or otherwise, or any portion thereof:

Master includes a person having the charge or command of a vessel:

Railway pen means a stationary pen or other place being in, about, near, or on a station, building, or land of a railway company, and used or intended to be used by or by permission of a railway company, or otherwise, for the reception or keeping of animals before, alter, or in course of their transit by railway:

461 Dec. 17 Southampton-Foreign Animals Quarantine

Van means a vehicle constructed for moving animals by

road:

Station.

462 Dec. 17 Edinburghshire - Pleuro-Pneumonia

ment.

The Lords and others of Her Majesty's Most Honourable Privy Council, by virtue and in exercise of the powers in them

Schedule means Schedule to this Order:

Other terms, unless it is otherwise expressed, have the same

meaning and scope as in the Act of 1878.

PART II:
DISEASE,

CHAPTER 1.-CATTLE PLAGUE.
Notice of Cattle-Plagne.

6.-(1.) The constable to whom notice of the fact of an animal being affected with cattle plague, or with disease supposed to be cattle-plague, is given, under Sec ion thirty-one of the Act of 1878, shall immediately give information thereof to his superior officer, who shall immediately transmit the information by telegraph or other rapid means to the Clerk of the Privy Council, Whitehall, London.

(2.) The constable shall also forthwith give information of the receipt by him of the notice to an Inspector of the Local Authority, and to the Local Authority.

Movement out of Place where Cattle-Plague exists. 7. No animal, horse, ass, or mule, and no dog shall be moved alive out of a building or inclosed place in which cattleplague exists or has within ten days existed.

Movement out of Place infected with Cattle-Plague. 8. Pending the arrival of an Iuspector or other officer of the Privy Council

(a.) No animal shall be moved alive out of a cow-shed, field, or other place which has become a place infected with cattleplague; and

(6.) No carcase, and no dung of animals, horses, asses, or mules, and no litter, manure, or fodaer shall be removed

thereout.

Duty of Local Authority and Police in Cattle-Plague. 9.-(1) Where, by virtue of the declaration of an Inspector of a Local Authority (under Section ten of the Act of 1878). a cow-shed, field, or other place has become a place infected with

vested under The Contagious Diseases (Animals) Act, 1878, cattle-plague, the Local Authority shall take all necessary and

and of every other power enabling them in this behalf, do order, and it is hereby ordered, as follows:

PART I.
PRELIMINARY.
Short Title..

1. This Order may be cited as the The Animals Order. Parts.

2. This Order is divided into Parts as follows:

PART I-PRELIMINARY (Arts. 1-5).

PART H.-DISEASE (Arts. 6-59).

PART III.-DISINFECTION (Arts. 60-76).

PART IV.-TRANSIT (Arts. 77-88).
PART V-FOREIGN (Arts, 89-120).

PART VI.-GENERAL (Arts. 121-137).

Extent.

3. This Order extends to England and Wales and Scotland only.

Commencement.

proper measures, pending the arrival of an Inspector or other officer of the Privy Council, to enforce the observance of the law relating to cattle-plague, including the placing of constables or other proper officers at the entrance of that cow-shed, field, or other place.

(2.) After the arrival of the Inspector or other officer of the Privy Council, the Local Authority and all constables and police officers shall assist him to carry into effect and enforce the law relating to cattle-plague, and shall do or cause to be done all things from time to time necessary for the effectual execution of the same.

CHAPTER 2:- PLEURO-PNEUMONIA..
Notice of Pleuro-Pneumonia.

10. The constable to whom notice of the fact of cattle being affected with pleuro-pneumonia, or with disease supposed to be pleuro-pneumonia, is given, under Section thirty-one of the Act of 1878, shall forthwith give information thereof to an Inspector of the Local Authority, who shall forthwith report.

4. This Order shall take effect from and immediately after the same to the Local Authority.