David Ricardo：On the Principles of Political Economy and Taxation, Excerpt 293

The poor rates are professed to be levied on the farmer in proportion to his rent; and accordingly, the farmer who paid a very small rent, or no rent at all, should pay little or no tax. If this were true, poor rates, as far as they are paid by the agricultural class, would entirely fall on the landlord, and could not be shifted to the consumer of raw produce. But I believe that is not true; the poor rate is not levied according to the rent which a farmer actually pays to his landlord; it is proportioned to the annual value of his land, whether that annual value be given to it by the capital of the landlord or of the tenant.

Source： https://www.gutenberg.org/ebooks/33310
Locator：Excerpt 293 · Verified：2026-10-19 · Verification：Short excerpt

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