per annum subtracted Net produce
L1000 L21 L979
2000 59 1941
3000 109 2891
4000 184 3816
5000 284 4716
6000 434 5566
7000 634 6366
8000 880 7120
9000 1100 7900
10,000 1530 8470
11,000 1930 9070
12,000 2380 9620
13,000 2880 10,120
(No of thousand (Total tax
per annum) subtracted) (Net produce)
14,000 3430 10,570
15,000 4030 10,970
16,000 4680 11,320
17,000 5380 11,620
18,000 6130 11,870
19,000 6930 12,170
20,000 7780 12,220
21,000 8680 12,320
22,000 9630 12,370
23,000 10,630 12,370

N.B. The odd shillings are dropped in this table.

According to this table, an estate cannot produce more than L12,370
clear of the land tax and the progressive tax, and therefore the
dividing such estates will follow as a matter of family interest. An
estate of L23,000 a year, divided into five estates of four thousand
each and one of three, will be charged only L1,129 which is but five per
cent., but if held by one possessor, will be charged L10,630.

Although an enquiry into the origin of those estates be unnecessary, the
continuation of them in their present state is another subject. It is a
matter of national concern. As hereditary estates, the law has created
the evil, and it ought also to provide the remedy. Primogeniture ought
to be abolished, not only because it is unnatural and unjust, but
because the country suffers by its operation. By cutting off (as before
observed) the younger children from their proper portion of inheritance,
the public is loaded with the exp