on. But on what principle of justice
is the burden of upholding churches exclusively laid on the land, when
all classes sit in churches, and enjoy the benefit of their
accommodation. The thing is evidently and palpably unjust, and won't
bear an argument.

[25] Lords' Report on Burdens on Real Property, 1846, p. 6.

The POLICE, LUNATIC ASYLUM, and BRIDGE RATES, constitute another burden
on real property to which no other property is subject, which, though
not universally introduced, are very oppressive in those counties where
their establishment has been found necessary. Mr. Blamire, a very
competent witness, estimates these incidental and partial charges at 2s.
1d. an acre.[26] The land is still liable also to a heavy disbursement
on account of the Militia, if that national force should be again called
out. There has been no return yet laid before parliament of these
partial burdens on land, but they cannot be estimated at less than the
church rate, or L500,000 a-year.

[26] Ibid. p. 7.

The STAMP DUTIES, from deeds and instruments which produce annually
L1,646,000 a-year, fall for the most part as a burden on real property.
This must be evident to every person who considers that real estates in
land or houses are the great security on which money is advanced in
every part of the country, and the extremely heavy burdens, in the shape
of a direct payment in the requisite stamps for deeds to government, is
imposed on the transmission and burdening of such property. It is
particularly severe, in proportion to the value of the subjects
burdened, in the mortgaging or alienating of small freeholds or
heritable subjects. It is stated in the Lords' Report, on the burdens
affecting real property, "The stamp on a conveyance of a certain length,
on a sale of real subjects of the value of L50, would cost 12-1/2 per
cent, or L6, 10s.; on a L100 sale, to 5 per cent; on a L200 sale, to
2-1/2 per cent; on a L500 sale, to L1, 14s. 3d. per L100; and above that
sum, to one per cent." The weight on the establishment of mortgages,
especially on small sums, is not less remarkable. The same report adds,
"A mortgage for L50 costs, in stamps, and law expenses, thirty per
cent.; a mortgage for L100, twenty per cent.; one for L450 seven per
cent.; for L1500 three per cent.; for L12,500 one per cent.; for L25,000
fifteen shillings per cent, and for L100,000 twelve shillings per
cent."[27] These burdens on the sale or mortgaging of real