168 OUR ENGLISH LAND MUDDLE. 



handed it over to the local governing bodies in 

 full, and it goes in relief of local rates. Victoria 

 in 1906 collected £92,000 for the general revenue 

 by a land tax ; it only applies to estates over 

 640 acres in extent ; its rate is 1 J per cent, 

 on the capital value, but no land can be put 

 higher in value than £4 per acre. Except to 

 meet the exigencies of party controversy, it might 

 be said that Victoria has no land tax. South 

 Australia has a land tax of Jd. in the £, with 

 higher rates (rising to lfd. in the £) for big 

 estates, and a surtax on absentee landlords. It 

 is an economic rather than a fiscal tax, being 

 designed to discourage big estates. West Aus- 

 tralia imposes a tax of Id. in the £ on unimproved 

 land, and reduces the tax by 50 per cent, if the 

 land is improved in any way — that is, built upon 

 or cultivated — though in all cases the unim- 

 proved and not the improved value is taken for 

 rating. Tasmania has a tax of |d. in the £ on 

 estates under £5,000 in value ; on estates of 

 higher value the tax rises gradually to Id. in the 

 £. These taxes are in the total inconsiderable. 



A fair statement of the position in Australia 

 is that the landowner pays no poor rates, no 



