82 LOCAL TAXATION 



This report was unanimously adopted, and from this time 

 until 1898 the Committee had a separate existence, though 

 always working in the closest harmony with the parent body. 



It is open to question whether greater success was attained 

 by a separate body than would have been the case had the 

 Committee remained an integral part of the Chamber. 

 Undoubtedly a separate existence made for greater concen- 

 tration on the part of those interested in this particular work, 

 and it is difficult to over-estimate the importance of this 

 concentration. On the whole, however, it seems that separa- 

 tion attained the best results. Certainly the Committee 

 accomplished wonders on a small income, which exceeded 

 600 for one year only, and was seldom more than 300 per 

 annum. 



The new Committee at once got into harness, stating its 

 objects thus : 



" To endeavour to obtain a reform and readjustment in the 

 present unjust system of levying Local Taxation exclusively 

 upon income arising from real property (land and houses), 

 by extending the present area of assessment, and by transferring 

 the expenditure for national objects from Local to Imperial 

 Taxation." 



Surely there never was a more complete statement made 

 in so few words. It forms the basis, and covers the whole 

 ground, of the contentions fought for by the Chambers from 

 that day to this, and will still serve to-day as an excellent 

 form of resolution for a debate upon this subject. 



The creation of this Committee did not, however, relieve 

 the Chamber from dealing with this matter, for the Committee, 

 desiring always to have the weight of the parent body behind 

 it, kept in view the fourth paragraph of the report which 

 called them into being, and almost every month presented 

 a report to the Chamber, the adoption of which kept the two 

 bodies in perfect touch with each other. Moreover, the 

 Chamber frequently held debates on different aspects of the 

 question, without waiting for the Committee to raise them. 

 Thus on 4th May they registered the opinion that 



" Though approving the object of the Valuation of Property 

 Bill, in aiming at uniformity of assessment, in view of the opinion 



