FARM TENANCIES.
(To THZ EDITOR or THE " SPECTATOR.") SIR,—Referring to "Land Agent's" letter, if landlords are not to disturb their tenants for the period of the war, surely they them- selves should be freed from the very serious financial disturbance resulting from increased mortgage interest and enormously enhanced tithe. No other section of the community has suffered so much from the war, both in purse and person, as the class of hereditary landowners, and they have suffered in silence; but this is no reason why we should ignore the fact that with the cost of upkeep and repairs at least doubled, with mortgage interest increased one-third or one-fourth, and with tithe 30 to 40 per cent. higher, they are, many of them, faced with bankruptcy unless they can raise their rents considerably or sell to advantage. The real cause of tenants' uneasiness is, of comm., the professional land-jobber, who buys• to•sell again aad makes enormous profit-,
which, for some reason, the Revenue authorities do not treat as liable to Income Tax or Excess Profits Duty.—I am, Sir, 41:c.,
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