|  | Gentleman's Magazine 1766 p.582 for corn exported out of Cumberland; on the contrary, 
we import from the counties favoured by providence in their  
situation, and which are therefore taxed, many ship loads of 
corn every year, and it comes much cheaper than we can grow  
it.
 We also pay the same duty for malting our bigg, you do for  
barley, and your malt is one third stronger than ours, and  
therefore we find it cheapest to bring our malt from  
Southampton, it being near a shilling a bushel  
cheaper than ours, the goodness considered, notwithstanding  
the great charge of bringing it. I might add ale, and other  
things wherein we pay the same duty for a worse commodity  
than you have.In a country like this, you may be sure there  
is a great deal of land let for little money, because the  
cost of fencing and working it is so great, the markets few  
and far off, the corn neccessary to feed the horses procured 
at great expence of labour and manure, the hay short and  
late got, and very often bad weather to get both corn and  
hay when cut.
 There are about 30 lords and gentlemen, who perhaps may own  
a fourth of the county (most of the money remitted to them  
is spent at London;) some of these are lords of the  
manors of the greatest part of the other three-fourths of  
the county, fine arbitrary, which keeps the tenants poor to  
a proverb; the rest, to the number of about ten thousand,  
are land-owners, from ten to a hundred pounds a-year; there  
are not 40 farms in the county of 100l. a year each,  
mostly from 10l. to 50l. a year. These petty  
land owners work like slaves, they cannot afford to keep a  
man servant, but husband, wife, sons and daughters, all turn 
out to work in the fields; they wear wooden shoes, shod like 
a horse's foot with iron, sackcloth shirts, yarn stockings,  
home-spun linsey, and cloth that comes about 2s. a  
yard, felt hats, their diet is whey, potatoes, turnips,  
oatmeal bread, and oatmeal and water; theye very seldom  
taste meat, or wheat bread; and work very hard upon this  
diet; they breed many children, and this coarse fare,  
expanding the stomach, by the great quantity they eat to  
supply the nourishment necessary to the constitution, makes  
them grow large in bulk, and (as you may suppose) when they  
grow up, they post away to happier climes, and make you very 
good servants.
 Now, Sir, since notwithstanding this miserable way of  
living, they save nothing, you will easily see they must  
either starve or go naked, if they pay the tax, for they  
cannot either feed or dress meaner; else they must leave off 
breeding, for they have no trade; and as this breeding  
county seems necessary to the state, I hope their condition  
will supply the place of a better advocate, for an  
industrious, frugal, virtuous, and loyal people.
 Yours, &c.
 Cumberland.
 
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