“The question as to who shall pay the rate, and in what proportions, is next to be considered. The parties immediately interested are the owner or person possessing the beneficial interest of the property assessed, and the tenant or occupier. Between these therefore, it seems both equitable and expedient to apportion the rate. Where the two are combined, the same person would be answerable for the entire rate. The Irish Poor Inquiry Commissioners appeared to be of opinion that the owner should pay two-thirds of the rate, and the occupier one-third; and it seemed to me, at first, that this would be a suitable division: but after further consideration and inquiry, I thought that each should be called upon to pay half the rate.[74] I was mainly influenced to adopt this view, by the consideration that at present nearly the whole support of the destitute falls upon the tenantry. It is to the occupiers that the mendicant resorts, and from them he receives his daily rations. There is thus in reality, a rate now levied, although not sanctioned by legal enactment; and no occupier, however limited may be his means, turns away the mendicant empty-handed from his door. The pressure of these continual calls upon the occupiers, help to bear them down, and keep them at their present low level; but if the destitute classes were relieved by means of a general rate upon property, of which the occupiers were called upon to pay half, they would be relieved from nearly one-half their present burthen. A poor-law, if rightly administered, although it ensures relief for the destitute, will not increase their number, or eventually swell the fund appropriated to their support. On the contrary, I believe it will help to lessen both. But admitting that the number and the amount remain the same, still the occupiers will then have to pay only one-half, the landlord the other; whereas now the occupier contributes nearly the whole. ----- [74] In Scotland the rate is divided equally between the landlord and tenant. -----