A Treatise On the Valuation of Property for the Poors Rate Showing the Method

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The rate on such land is laid according to its improved state.
As the rate of any property should be when pro- raised on receiving substantial improve- ment, so it should be lowered when de- 90 ON RATING REAL PROPERTY.
otherwise, predated in value. Land and buildings able in a allowed to run waste or decay, for want of culture or repairs, become rateable in a less degree ; and if entirely neglected and un-, / occupied, cease to be rateable. But in regard to land in the occupation of a slo- venl
...y farmer, whose fields are rendered unproductive by carelessness and neglect, it is not usual to lay less rate on his lands than on those of his more industrious neighbour, when the qualities of both are alike. The rate is laid upon the supposed rent, or average annual value; and it is ex- pected that if the occupier be a tenant, he pays as much rent under careless manage- ment as others do on similar soils, who, at more expence or labour, obtain more abun- dant crops. If a person occupying his own farm suffer a part of it to go wild, and make no use of it, he probably may not be rateable for such as is not produc- tive ; because, in that state, it cannot be said to realise profit or annual value.

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