LOCAL AND IMPERIAL TAXATION 27 



X. Local and Imperial Taxation 



The development of agriculture is handicapped 

 by the unfair burden of local and Imperial 

 taxation which falls upon land. Not only is the 

 income tax payable in respect of land levied in 

 almost all cases on a sum which exceeds the net 

 income received, but the entire burden of local 

 rates (amounting to something like 6s. id. in 

 the £) falls upon land alone. With a view to 

 removing the unfair pressure of local taxation, 

 the incidence of local and Imperial taxation 

 must be readjusted. 



The cost of public services such as main roads, 

 asylums, police and a larger proportion of the cost 

 of education, should be defrayed out of the 

 Imperial taxes. The most recent figures available 

 prove the unfair proportion of the expenditure of 

 local authorities upon these services. 



The increased taxation should be imposed 

 equally upon realty and personalty. In this con- 

 nection it may be suggested that landowners 

 keeping proper accounts ought to have the option 

 of making income tax returns under Schedule D, 



