QUESTIONS OF TAXATION. 169 



tithes, nothing to the upkeep of asylums, very 

 small general revenue taxes, and has from one- 

 half to three-fourths of the cost of his local 

 works found for him by the Central Government. 

 Not even in probate duties is he called upon 

 to contribute much : they range in Australia 

 from 1 to 10 per cent. On the other hand, he 

 enjoys all the subsidies and advantages I have 

 enumerated. 



Admitting all this, some one may object, 

 Where is the pertinence to English land taxa- 

 tion ? Australia has her local conditions, and 

 meets them in her own way. There is no reason 

 to argue for imitation on England's part. I do 

 not wish to argue for imitation, but to maintain 

 two theses : — 



That the rate of taxation of agricultural 

 land should fairly be discussed side by side 

 with a consideration of the benefits con- 

 ferred by the community on that land by 

 community action, just as in an urban area 

 it is fair to judge the rates not only by the 

 actual degree of the impost, but by the 

 advantages received in return, such as light- 

 ing, paving, drainage, water supply, etc. 



6 a 



