BURDEN OF TAXATION.

New Zealand Herald, Volume LIX, Issue 18025, 25 February 1922, Page 12

BURDEN OF TAXATION.

MARQUIS TO LEAVE HOME. CLOSING HOPETOtm HOUSE. DISMISSAL OF EMPLOYEES. [FRO* ODS OWN CQBEESMNDEST.] LONDON, Jan. 12. One of (lie largest and most palatial of Scottish, family mansions—Hopetoun House, the seat of the Marquis of Linlithgow, near South Queensferry, on the shores of the Firth of Forth—is being closed because the owner cannot bear the burden of Ilia very (high rate of local and Imperial taxation. In a letter to the heads- of tho various departments of the estate he deeply deplores the necessity for this decision, but he is left without choice. Tliis step will inevitably entail many changes, and these, he fears, will not be effected without some hardships for many who' have given him loyal service in the past. For this, and for many other reasons, ho deeply deplores the necessity for such a step, but it is clear tfhat there is no alternative. To the Edinburgh representative of the Daily Telegraph the Marquis thus unburdened lnmself: "'Tempora mutantur ct nos mntaimir in illis.' The mutability of human, affairs is proverbial, and many are testing it ia these times. One is in good company, and muni face such an occasion with tie best heart fiat one may. I do not care to dwell on the personal aspect of the case, although, of to leave a house- which has been in continuous occupation from father to son since 1703 ia a terrible wrench, I am heartbroken, too, to have to part with so many of my employees and friends. Tha reduction in staff has been proceeding for some time in an attempt to cut down expenditure and in an attempt to keep things going. I had a comparatively small staff in 1916, because I was at that time still paying instalments of the death duty, and had parted with my pack of hounds and all the horses, except two chargers which I kept for military service. I had let the shootings. Nevertheless, I fear that the total dismissals cannot amount to fewer than about 70. I am truly sorry to have to close down the gardens, as they were of great interest to ourselves. Also, it was a satisfaction to know that the head gardener was a moving spirit in the allot ment movement and in tho encouragement of Scottish gardening, and it was always a pleasure to send him to various places to judge at local shows or to give lectures on horticultural subjects. The breeding of Jersey cows has teen a hobby of mine, and I have the pleasure of knowing lihat I have been ablti to introduce breeds of the best in several districts of the neigh--bourhood; but they have got to go. I cannot cut down -the charges for maintenance over the estate to any lower figure than at present without failing in my duty a s a landlord. As it is, the woodland on tho estate has fallen into a state of disrepair." '- • - "Votes that Count." Asked his views on the question of taxation, lord Linlithgow said:—"l do not pretend to know whether the present fnonnons rate of taxation is necessary, or whether the incidence of such taxation as between taxpayer and taxpayer is truly equitable; but if the reverse »a either count a fact, then I do not think that those who are responsible have much to answer for. It is common knowledge that representation has over and over again," been made both to the Chancellor of the Exchequer and to the Secretary for Scotland as to the paralysing effects of theTpresenfc scale of taxation upon all landed.property, but the Treasury claims to be in no position to hear any,case which involves the consideration of local burdens, and the Scottish Office is equally disinclined to discuss matters affecting Imperial taxation. When we go to Jack Spratt he tells ns that he is only eating . the lean, and his mate is as vociferous in his a/snracM that he is only consuming tk > fat, but between them I can assure you thev lick pretty clean. Take, for example, the committee recently appointed by the Secretary for Scotland, and which, under the chairmanship of Lord Dunedui, has been considering the matter of local taxation in Scotland. That committee is, by its remit, specifically debarred from extending its inquiries into the field of Imperial taxation, _ but clearly it is impossible to come to a just view of the position as a whole unless tie combined incidence of Imperial and local burdens on any on 9 estate is taken into account. My information is that mineral rovalty owners in Scotland pay about 3s in" the £ more in taxation than do their compeers in England. , That, surely, is hardly just. But I am afraid that it is votes that count in these matters, and, being classed for iiuch matters in a category with paupers and lunatics, I have not even one vote." Included in the Hopetoun estates are a. number of shale and oil ihines, but this field has been unproductive during the past 12 months. A Noble Mansion. • A palace in form and retting, Hopetoun is one of the finest mansions in Scotland, the domed roof tower, the Grecian frontage, and sweeping colonnades giving the structure a regal appearance. Built upon rising and wooded slopes about three miles from Queensferry, the house and grounds have been kept with great care. The gardens employed 27 gardeners, and were modelled on the Versailles gardens, and the deer park was one of the finest for reared deer. The grounds were at all times open to the public, and Hopetoun was a popular resort for picnic parties from Edinburgh. The principal approach is barred off by i'our stone jiphinxes Jinked. together by chains. The chains are only let down on great occasions, such as tho return homo of the owner and his bride or for a Royal visit. In the entrance hall are pictures by Rubens, Vandyke, and Titian. One splendid portrait hangs on a movable ihmge, and if known as the "Eandless Vandyke." It was painted by the master in answer tc, the charge of a cynic who declared thai the chief merit of his pictures lav in tht wonderful hands which he painted. Some reduction in the size of the marquis' 'Scottish estates has already taken place. For instance, the estate of Drem, in East Lothian, was broken up in 1919. Some of tho farms, which are in a district containing the best arable land, were bought privately by the tenants,. while others came up in the auction room. Drem Farm (556 acres), rented in the previous year at £1674 16s Bd, and bearing public burdens of £184 13s, made, under open competition, £27,000; while Muirtown Farm (316 acres), rented at £937 lis 6d, fetched £14,150, or £650 more than the "upset price." The present marquis served for 18 months in France with the Lothians and Border- Horse. Invalided home, he was appointed to the command of the 10th Royal Scots. Ho married in 1911 Miss Do'reen Milner, daughter of Sir E. Milner.