The incidence is probably much the same as that of the income tax itself, though there are curious questions as to the ultimate incidence as between owners and occupiers of houses.
It would be hard, however, to persuade the mass of occupiers in England that they do not pay the rates, so that the expedient of dividing the rates between owner and occupier, though it cannot affect their real incidence to a substantial extent, constantly finds favour.
Aragon and Estremadura, the two most thinly peopled of all the old provinces, and the eastern half of Andalusia (above Seville), have all suffered particularly in this manner, later occupiers never having been able to rival the Moors in overcoming the sterility of nature, as in Aragon, or in taking
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