Tlie Country Gentlcmaiis Magazine 



89 



LOCAL TAXATION. 



THE Times, in a late number, gives 

 the first of a series of" articles on the 

 subject of Local Taxation. It founds its infor- 

 mation on the Blue Book just issued by Mr 

 Stansfeld's office. This brings down our 

 knowledge of the subject to the year 1869 

 and 1870. 



It appears that] the present Returns, though 

 pubhshed under the authority of the Local 

 Government Board, were collected by the 

 Home Office. The account of the local rates 

 and taxes heretofore printed in the annual 

 Blue Book represents in amount scarcely one- 

 third of these fiscal burdens. The publica- 

 tion before us is preceded by a table in which 

 is gathered up statistically the whole local 

 taxation of England for one year. The 

 authority for the additional statistics thus 

 brought to account is set out at the foot of 

 the table. By this means the reader is fur- 

 nished with a ready access to the original 

 documents. In co-ordinating the returns as 

 far as possible, the anomalous dates to which 

 the different accounts run are sharply disclosed. 

 The Poor's-rate year terminates at Lady-day ; 

 the Church-rate year at Easter; the Local Man- 

 agement (Metropolis), the Town Improvements 

 Commission, the Local Board of Health, and 

 the Harbour Board years terminate on any 

 day which precedes the month of June. A 

 similar latitude in the time of closing is exer- 

 cised with respect to many of the other rates. 

 The County rate year ends with Michaelmas. 

 The Highway accounts are closed at;Lady-day, 

 and those of the Turnpike Trusts on the 31st 

 of December. The Metropolitan Police Ac- 

 counts terminate yearly with the 31st of 

 March, while the City of London Police close 

 their annual statements with each year. The 

 City Sewers accounts are, however, made up 

 to Michaelmas. Hence it is quite impossible 

 to present an annual return of local-taxation 

 which shall cover for each tax a coincident 

 period of twelve months. All we can do is to 

 select for the annual table the returns which 



are nearest to each other in matter of dates. 

 This the present Blue Book has accomplished. 

 It shews that the whole amount raised in 

 England as local taxes for the year 1869-70 

 was, in round numbers, ;^2 1,275,000. 

 Arranging the figures according to the inci- 

 dence of the tax, we obtain the following 

 complete synopsis of our local burdens for 

 the latest period officially known : — 



LOCAL TAXATION OF ENGLAND FOR ONE YEAR, 

 1S69-1870. 



Received from 



Levied on consumable articles : — 

 21. Coal and Wine Duties 



(City of London) .. 198,197 



Total 



198,197 



^21,274,698 ;{;6,68i,034 ;iC27,955,7S2 



'* Poor's Rates. — Loans are not included among the receipts 

 of this return. 



With the municipal borough receipts from 

 tolls, dues, and rents a part of the revenue 



