will appear that after an estate exceeds thirteen or fourteen thousand a year, the remainder produces but little profit to the holder, and consequently, will pass either to the younger children, or to other kindred.
Table III
Showing the net produce of every estate from one thousand to twenty-three thousand pounds a year
N.B. The odd shillings are dropped in this table.
According to this table, an estate cannot produce more than £12,370 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 £23,000 a year, divided into five estates of four thousand each and one of three, will be charged only £1,129 which is but five percent, but if held by one possessor, will be charged £10,630.
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