To this sum are to be added the poor-rates.

Though all pay taxes in the articles they consume, all do not pay poor-rates.

About two millions are exempted: some as not being house-keepers, others as not being able, and the poor themselves who receive the relief.

The average, therefore, of poor-rates on the remaining number, is forty shillings for every family of five persons, which make the whole average amount of taxes and rates L14 17s.6d.

For six persons L17 17s.