By this it will appear that after an estate exceeds thirteen or fourteen thousand a year, the remainder produces but little profit to the holder, and consequently, Will pass either to the younger children, or to other kindred.
TABLE III Showing the net produce of every estate from one thousand to twenty-three thousand pounds a year No of thousand Total tax per annum subtracted Net produce L1000 L21 L979 2000 59 1941 3000 109 2891 4000 184 3816 5000 284 4716 6000 434 5566 7000 634 6366 8000 880 7120 9000 1100 7900 10,000 1530 8470 11,000 1930 9070 12,000 2380 9620 13,000 2880 10,120 (No of thousand (Total tax per annum) subtracted) (Net produce) 14,000 3430 10,570 15,000 4030 10,970 16,000 4680 11,320 17,000 5380 11,620 18,000 6130 11,870 19,000 6930 12,170 20,000 7780 12,220 21,000 8680 12,320 22,000 9630 12,370 23,000 10,630 12,370 N.B.The odd shillings are dropped in this table.
According to this table, an estate cannot produce more than L12,370 clear of the land tax and the progressive tax, and therefore the dividing such estates will follow as a matter of family interest.

An estate of L23,000 a year, divided into five estates of four thousand each and one of three, will be charged only L1,129 which is but five per cent., but if held by one possessor, will be charged L10,630.
Although an enquiry into the origin of those estates be unnecessary, the continuation of them in their present state is another subject.

It is a matter of national concern.

As hereditary estates, the law has created the evil, and it ought also to provide the remedy.

Primogeniture ought to be abolished, not only because it is unnatural and unjust, but because the country suffers by its operation.