84 LOCAL TAXATION 



incidence of rating, giving also his own views of a measure for 

 applying one comprehensive road system to the whole country, 

 the motion was withdrawn. 



As a result of pressure by the Committee, a Select Com- 

 mittee was appointed on 21st February, on the motion of 

 Mr. Goschen. In the debate arising on this proposal Mr. 

 Gladstone is reported to have said : 



" Real property enjoys an exemption which it would not be 

 possible to maintain for a single moment after you removed the 

 exemption of personal property from local taxation." 



And again : 



" Real property in various forms has borne the main part of 

 Local Taxation, and personalty the main part of Imperial 

 Taxation." 



The inquiry of the Select Committee was limited to consider- 

 ation as to whether it would be expedient that the charges 

 now locally imposed upon occupiers of rateable property 

 should be divided between owners and occupiers, and what 

 changes in the constitution of Local Bodies now administering 

 the rates should follow such division. On this the Local 

 Taxation Committee said : 



" By this it appears that no extension of the rateable area is 

 contemplated, and no readjustment of our local burdens upon a 

 more equitable basis is to be proposed. The vital principle for 

 which we contend is not touched, and any recommendation 

 simply to adjust the payment of rates between the same parties 

 is illusory, and will bring no alleviation of our just grievances." 



The Committee also denied the accuracy of Mr. Gladstone's 

 statements, and challenged the fullest and most impartial 

 investigation into the facts of the case. 



Only live daj^s after the appointment of this Select Com- 

 mittee the Government brought in their Elementary Educa- 

 tion Bill, which aggravated the ratepayers' grievances by 

 increasing local rates more than any other measure, save 

 perhaps the Education Act, 1902. On the 8th March the 

 Chamber protested against School Boards being empowered to 

 borrow money to be repaid out of the rates, and to levy a rate 

 of threepence, as increasing an injustice already inflicted on 



