Note 48 — Chapter XVIII · ON SPANISH AGRICULTURE.
Reading edition
Taxation falls heavily enough on the farmer direct. Land-owners are asked by the State for about one-fourth of the rental. The tax on tenant-farmers is equally heavy, estimated by a cumbrous assessment, based on the number of draught-oxen employed, or the head of grazing stock. A large proportion of the taxation leviable is, however, evaded.