RATES AND TAXES. 119 



observations before the public, whicli distinctly 

 go to show that Liberals as well as Conservatives 

 really stand committed to reform in the matter. 

 So far back as May, 18G8, Sir Massey Lopes 

 moved in Parliament a motion to the effect that 

 it was neither just nor politic that the local 

 charges on real property, which had been con- 

 stantly increasing, should be levied exclusively 

 from such description of property. In March, 

 1869, Sir Massey Lopes again brought forward 

 the question, and asked for a Eoyal Commission 

 to enquire into the incidence and effect of local 

 taxation. Mr. Gladstone was not willing to 

 appoint this, although he did promise that the 

 whole subject should be taken in hand as soon 

 as the Irish Church Disestablishment question 

 was got rid of, and it was on this understanding 

 that the motion for the Commission was with- 

 drawn. In February, 1870, Mr. Goschen 

 appointed a Select Committee, whose enquiries, 

 however, were somewhat restricted, as, instead 

 of enquiring into the incidence of local rates, it 

 rather sought to ascertain the mode of collecting 

 them — a very different thing. One thing, how- 

 ever, which this Committee did was to recommend 

 that whilst occupiers should be held responsible 

 for a certain proportion of the rates, the general 

 incidence of taxation ought to be taken into 

 account before any such division of rates could 

 be made. In February, 1871, Sir Massey Lopes 

 again came forward with a motion seeking to 

 ascertain the incidence of Imperial as well as 



