Taxation of Land Values As It Affects Landowners And Others

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The reform has commended itself to the landlords and agents as well as to the croftersi " I was opposed to the Act in 1886," said the owner of a large Highland estate to one of its supporters ten years later. " I was opposed to the Act. I have changed my mind now. I had the name of getting rents before, but did not get them. Now I know what I am going to get, and get it." Every one is better off under the new system.
There is no class of land users in a more sound * " The Ross-shire Crofters' C
...lub Show was held at Tain yes- terday, when there was an increase in the entries on last year's show. The quality of stock in all departments was reasonably high, particularly in horses and cattle, which were a revelation to large numbers of southerners who are tenants of shootings in the district, and who were present in the show- yard during the day." — Glasgow Herald, August 9, 1911.
50 Taxation of Land Values economic position than these small holders in the Highlands of Scotland. Security of tenure and a just valuation for the payment of rent and rates have enabled them to become independent, and to free themselves from poverty and its fear, and this without imposing any strain on the financial resources of the State, and without permitting or encouraging the farmers to involve themselves in mortgages, the fatal principle of Danish, Ger- man and French small ownership.


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