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THE BUDGET AND THE jLAND.…

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THE BUDGET AND THE LAND. AGRICULTURISTS CONFER AT CHEPSTOW. A combined meeting of the Chambers of Agriculture of Monmouthshire, Glamorgan, and Gloucestershire was held at Chepstow 011 Saturday to consider the proposals of the Finance Bill as affecting agriculture. Mr. G. Percy Harding, Rogerstoue Grange, pre- sided. The Chairman said they were met to con- sider the last circular of the Central Cham- ber of Agriculture upon the proposals ot the Finance Bill. upon which the opinion of local chambers was invited. Captain Clive, M.P. for South Hereford, and a member of the Central Chamber, said that the first proposal of the Bill was an incre- ment value duty of 2D per cent. 0:1 the in- creased value of land, subject to such deduc- tions as the Commissioners allowed on agri- cultural land which was used solely for agri- cultural purposes. It was not clear what value was to be put 021 land still used as farms in neighbourhoods where land had in- creased in value. To show that Mr. Lloyd George did not feel satisfied with the Bill as it stood, he stated that the Chancellor had offered to relieve the first 5-3 per cent, of the recovery value from the burden of taxes, but nothing had been dome to put in for future discussion a new clause exempting small hold- ings formed by the owners themselves. The explanation of that was that agricultural land would have to take its chance. The next proposal was the duty on un- developed land, which was to be id. in the j..¡ en the annual value of land which was fuppored to be of higher value than agricul- tural land, but was not developed. A M. in the £ might -eem small cn the annual value, but at "24 years4 pureha'se it amounted to Is., and was very considerable indeed, as. only land exceeding £ 50 in value would be charred with the tax. Here, again, they would have to depend, without any appeal, on the COG- missioner-s. The pople who would be specially hit would be market gardeners in the neighbourhood of towns. Judging by the figures given when the Scotch Bill was intro- duced, he estimated the cost, of valuation of land at 61 millions, which would be a great burden, and intolerable in the present condi- tion of agriculture, and thould be resitted moist strenuously. If there were half a dozer, valuers they would differ as to the site value. Then. as to the cider tax, in which he was specially intereste<l. manufacturers a-nd wholesale dealers would have to pay a five-guinea licence, but Mr. Lloyd George said that farmers making eider with their own fruit would not be taxed. hut sub- sequently improved 011 that by saying that farmers growing their own fruit or pur- chasing an equal quantity would be exempt, It came to this, that if a farmer could not grow fruit, he was prohibited from buying fruit unles5 he tool; out a five-guinea- licence. If passed, the cider tax would be a serious blow to a growing and profitable manufac- ture. Another matter was that he (the sp^aket; received a catalogue from a French grower offering to supply in England a harrel or dozen bottles of eider at a certain price, allè. that firm wou1d escape both deaters' and manufacturers' licences. Everybody hoped that assistance would be given to agri. culture, for both parties were agreed that the Agricultural Rates Act was only a tem- porary measure, and in course of time would be re-arranged. In connection with land was the liquor licence, which decreased the value cf houses, and so decreased the rates from them. The number of landowners owning one acre and over was 369.457. so that it was not 0:11y tLc very rich who would b-e taxed. Another fact was t1:a,t. men who owned a large number of acres were not necessarily rich men. The death dirties would affect land very considerably. Mr. Lloyd George had been more sympathetic than any previous Chancellor as regarded the incidence of taxa- tion. and had stated that the 12 per cent, deduction for repairs was too little, but those were only friendly words. Mr. E. It. David <Glamo-ng?n Chamber) ccn- tended ttr.t the Bill would retard agriculture, more especially having regard to the terrible burdens which land had already to pay. Sir Ivor Herbert. M.P.. said tha.t Captain Clive took a too gloomy view of things. He j had lived in two countries, and could say that Tarn'f Reform was the worst, form of raising taxation. They were all agreed that what had been most injurious to(} agriculture was the pressure of local taxation. They had been oorne down by rates, ønd there had been Commissions a.nd Committees with- out end inquiring and endeavouring toO see how things could be relieved, but as yet had found Jl-C)- remedy. The Finance Bill would give considerable relief to agricultural land, whkh w{}Jllrl be a permanent and growing relief. They had Mr. Lloyd George's word that the increment tax was not coming upon agricultural land. r Voice: "Then why value it?") The increment tax was not a Land tax as regarded agricultural land: it was a tax which would create a very considerable source of revenue which had hitherto to be found from in- sufficient ratable value in urban areas. He ha.d distinct assurance that anything showing increment which would lie considered to spring from good husbandry or occupa- tion would not lead to a tax. The increment tax he considered a- most valuable reform. Mr. I.. C Wrigiey proposed "That in the in'ere.-ts- of agriculture these three chambers protest strongly against the new principles of land taxation introduced by the Finance Bill now before Parliament, and the burdens thereby proposed to be piaeed upon land. wTieh they consider will affect agriculture most aversely, and they trust that all inte- rested in the welfare of agriculture will oppose the Bill in every way. The resolution was seconded by Mr. G. Lipscomb and supported by Mr. R. Stratton, and was carried with only three dissentients. A prize at a beauty show in Pittsburg has been awarded to Mrs. Bridget Doyle, aged 70.

...". TENBY HORSE SHOW.

AGRICULTURAL SCHOOL FOR MONMOUTH..

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