278 OUR ENGLISH LAND MUDDLE. 



landowners generally are opposed strongly to 

 rating on site values. A joint Memorandum of 

 the Rating Surveyors' Association, the Local 

 Taxation Committee of the Central and Asso- 

 ciated Chambers of Agriculture, and the Farmers' 

 Club, to the Departmental Committee on Im- 

 perial and Local Taxation stated without 

 hesitation : — 



' We wish to put some views before the 

 Committee with regard to the practicability 

 of the suggestion of rating on site values. 

 . . . From a theoretical point of view, the 

 basis of site value for rating purposes 

 sounds alluring, but it breaks down when 

 put to a practical test. We have come 

 to the unanimous conclusion that the pro- 

 posals of the United Committee for Taxa- 

 tion of Land Values are absolutely un- 

 workable, unjust, and also unfair in their 

 incidence as affecting individuals." 

 In November 1912 the Hon. E. G. Strutt, in 

 his address to the Surveyors' Institution, took 

 the same view : — 



" In round figures about one hundred 

 millions sterling is required annually for 



