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It was at Athenry that I first obtained a precise legal definition of the term Congested District, to the effect that wherever the land valuation amounts to less than 30s. per head of the population the district is held to be congested, and may receive assistance under the Act of 1891.
"That is to say, 'Loading, ye shall load him, likewise every one of his family, with as much as he can take with him abundant benefits. And if it be avariciously asked, "How much must I give him?" I say unto you, not less than thirty shekels, which is the valuation of a servant, as declared in Ex. xxi. 32." Maimonides, Hilcoth Obedim, Chap. ii.
In practice the tax-collectors often took as much as they could get. and a shrewd peasant would let his house go to pieces and pretend to be utterly destitute in order that the assessors might not increase the valuation of his property. The other direct taxes were the poll tax, i.e., a certain sum which everybody alike must pay, and the income tax, usually a twentieth part of the income.
There is even a tendency in present estimates to reverse the ancient valuation and allow superiority to nature. Such a transformation is strikingly evident in those sensitive recorders of human ideals, the Fine Arts. Let us see what at different times they have judged best worthy of record.
His family watched his progress with a gaping, half-contemptuous amazement, till he announced himself as safely installed at Oxford, having borrowed from a Whinborough patron the modest sum necessary to pay his college valuation a sum which wild horses could not have dragged out of his father, now sunk over head and ears in debt and drink. From that moment they practically lost sight of him.
She has never sought personal advertisement; on the contrary, she has shrunk from any kind of publicity even that which would have accrued from a proper valuation of her work. "She is one of those artists whose talent is equalled only by her modesty, who, enamoured of her art and aiming at a patient, painstaking realization of her ideal, has been content to work on in silence.
He never then forsook me, and he never since has forsaken me, but still remains my faithful and sympathizing friend a friend whose valuation is beyond gold, and for whom I entertain the deepest feelings of gratitude. I returned home with my father and remained several months, keeping sober all the while.
Five years are allowed for the completion of improvements house, clearing, fencing, cultivation, etc., which in valuation must equal 10 shillings, 5 shillings, or 2 shillings 6 pence per acre respectively, according to the classification of the land.
Mr Griffith, the able engineer under whose superintendence the government valuation is being made, and who, as he states himself, has walked over nearly every part of Ireland, and has personal knowledge of almost every locality, is asked "In the county of Tipperary, can you say whether the tenant-right prevails there?"
Martine vaguely felt this change in Helen long before he understood it. He saw only a warmer glow of sisterly affection, too high a valuation of his self-denying work, and a more generous attempt to give him all the solace and support within her power.
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