THE SCOTTISH FEUING SYSTEM.
[TO THE EDITOR OF THE "SPECTATOR.")
SIR,—In your admirable article in last week's issue on the Taxation of Land Values (Scotland) Bill, there is one error which I think should be corrected. You say :—"A man buys a feu, paying down a sum of money and covenanting to pay a yearly fen-duty." This may be the case on a few estates, but as a general rule there is no money paid down, but merely an annual sum in name of feu-duty, with sometimes a dupli- cand or double feu-duty every nineteenth year, but for that year only. Of some two hundred fens given off here during the last twenty years, nearly seventy have been taken by working men for the purpose of building their own houses; but should this Bill pass as it is, it will undoubtedly 1111 the system which works so admirably in this respect. The great majority of Scottish landlords do their utmost to encourage feuing, and lay out large sums in drainage and street-making, which often yield no return for many years ; bnt if all buildable land is to be assessed on its site value, then landlords will cease to do this, and the growth of small towns and villages will be seriously checked. There would be no injustice in rating the ground-rents of future feus as they are given off ; but the landlord would probably protect him- eel f by raising the rate of feu-duty, and so the feuar would in most cases be the sufferer.—I am, Sir, 8tc.,
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