which seriously confused the questions in dispute. Mr. Cobden stated that a five-shilling rate in Rochdale would amount to confiscation, while by others it was asserted, that a rate nominally of three shillings upon a distressed parish would virtually be a rate of four or five times that amount upon the solvent portion of the community. The plain fact, that in every poor-rate levied during the period of the Cotton Famine, the nominal rate in the pound represented the entire charge in respect of that poor-rate upon any property, carries the inquiry forward a considerable distance at a single bound. The deficiency caused by the excusals on account of poverty, or the temporary deficiency caused by the amount held over as uncollected, were in no case surcharged upon the wealthier portion of the parishioners.

It was sometimes assumed that the proportion which the number of ratepayers who were excused from payment, or with respect to whom collection was deferred, bore to the total number of the assessments, was very near to that which existed between the amount of rate uncollected and the whole amount of the levy. Such a suggestion was made with reference to Oldham, where there were 16,000 assessments, of which it has been said that 14,000 were in respect of small property. But these 14,000

small assessments, taken at 61. each, only amount to 84,000l., while the rateable value of the township of Oldham is 163,4461. And while it is a matter of fact, it is also a matter for congratulation, that the amount of rates collectable was very generally under estimated. It very rarely happened that the amount really lost upon any rate exceeded twenty per cent. of the entire value of the rate. The inability of a portion of the ratepayers has tended to raise the original poundage of the rates, because this was fixed at a sum calculated to meet the immediate wants of the overseers, who had previously estimated the deductions which the prevailing distress would occasion. But the obvious effect of this was to make the pressure of the rates appear greater than it really was. For if the parish officers estimated that their expenditure required funds equal to three shillings in the pound upon the rateable value of the property assessed, and that one-third of the proceeds of this rate must be carried forward as uncollected, or to be

excused, the course they adopted (to which no objection can be taken) was to lay a four-shilling rate in place of a three-shilling rate, on account of the difficulty of collection.

In November 1862, the Lancashire rates were, however, heavy enough to satisfy the most jealous southerner, and it is beyond denial that their pressure came at a time when many of the manufacturers were enduring serious losses from the closing of their establishments, and, in some cases, were making considerable expenditure in charitable relief. Yet it was not fair, when the climax of the distress was so nearly attained, and visibly so, because almost the entire cotton-working population was now dependent upon the boards of guardians and the relief committees, to answer the complaint of Mr. Kingsley and others with an estimate of annual rates founded upon an expenditure which was only just entered upon, and which it could not be supposed would be long maintained. During the winter of 1862-63 it will be found that the payments of the distressed unions, in respect of poor-rates, were exceedingly heavy. But this excessive taxation was only of short duration. The normal condition of these unions may be regarded as one of happy immunity from such burdens; nor had their charges in this respect been as yet very materially increased. Taking the seven of the unions which at all times contain the largest percentage of pauperism of any in the cotton district, their annual expenditure for the relief of their poor, based on that of the week ending November 22, 1861, a time of year when the rate of pauperism is in excess of the average, and a time not wholly unaffected by the Cotton Famine, was:—

For the year ending Michaelmas 1862, the expenditure of these seven unions, ‘in and about the relief of the poor,' had largely increased, and stood as follows:

From the circumstance that some of the rates were levied just within and others just outside the year thus taken, this statement is valuable in its general rather than in its particular features. But the deduction may safely be drawn that no union had made an expenditure in relief exceeding 38. 2d. in the pound in the year, while in the majority of the unions of the cotton district the expenditure had been considerably less than 2s. in the pound. It cannot be said that this was a disbursement calling for the interference of the Legislature. Hereafter the Union Relief Aid Act will be seen in operation, preventing the parochial expenditure from rising above 3s., and that of the unions from rising above 58. in the pound. But even then it will be apparent that not a very large number of parishes made the expenditure entitling them to call for a rate-in-aid from their unions, and that the unions which exceeded the limit of five shillings were never more than those of Preston, Blackburn, Ashton-under-Lyne, and Glossop.

From all this it will be gathered that while the poorrates in the cotton districts had not become very oppressive, and had not exceeded the amount customarily paid by many other parishes in the kingdom, yet that they were, at this time, paid in respect of property which was suffering temporary depreciation, and by persons many of whom were enduring losses from the same cause which had occasioned the unusual rise in the poor-rates. In the latter months of 1862, it was currently rumoured that the Lancashire unions would be charged with poor-rates exceeding 158. in the pound; but, thanks to Mr. Villiers, their liability could not henceforth exceed 5s. in the pound, for all the charges incidental to the relief of the poor. Yet when this rate, or even a less rate, has to be paid by a people who have lived and prospered with poor-rates averaging 18. in the pound, it may be regarded as certain

that they will complain more loudly of the excess than a much poorer people would do, who had been accustomed to larger sacrifices. Nor could it be expected that much heed would be taken of previous exemption; for if there be one action in this world which, more than another, habit makes easy and disuse renders more difficult, it is the payment of money for unselfish purposes.

CHAPTER IX.

DECEMBER 1862.

THE 2nd of December beheld a great event in the history of the Cotton Famine. Hitherto the class which had suffered least, and had contributed the least assistance, had been the landowners. Many of them had subscribed liberally, but they had not been called upon for any remission of rents, such as was common throughout the agricultural counties in the temporary depression of agriculture consequent upon the abolition of the Corn Laws; neither had the sudden and considerable rise in the poor-rates affected them in a degree proportionate to their responsibilities. Rates, in their average amount, are unquestionably a charge upon property, because the tenancy is entered upon with a full knowledge that such charges form a part of its liabilities. But an unlooked-for rise of rates involves a charge upon the profits of the occupier to the extent of the excess beyond the average amount. Yet there is an allowance to be made for the Lancashire landowner, owing to the peculiar condition of his property in the manufacturing districts. Agricultural leases are extremely rare, and therefore, in respect of agricultural land, any longcontinued increase of rates finds its way more quickly to the purse of the landowner than in districts where leases are the rule, and not, as in Lancashire, the scarce exception.

That principle of the Irish Poor Law which claims from the landlord one-half of the extraordinary poor-rate, might, with some justice, have been applied at this time in Lancashire; but it is always inadvisable to introduce exceptional legislation when by voluntary effort it can be avoided. And it must be said that the tenantry of Lancashire are generally very small farmers, possessed of but