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CHAPTER IV. 



LOCAL TAXATION FROM 1871 TO 1898. 



1871. 



AT the beginning of this Session Sir Massey Lopes asked the 

 House of Commons to pass the following motion : 



" That inasmuch as many of the existing and contemplated 

 charges on the local rates are for National Purposes, and that 

 it is neither just nor politic that such charges should be levied 

 exclusively from one description of property (viz., houses and 

 land), this House is of opinion that it is the duty of the Govern- 

 ment to inquire forthwith into the incidence of Imperial as well 

 as Local Taxation, and to take such steps as shall insure that 

 every description of property shall equitably contribute to all 1 

 national burdens." 



The Government, however, moved the " previous question," 

 which they carried by 241 to 195, on their undertaking to pro- 

 duce at once comprehensive measures of their own. This 

 was the first occasion on which members of the Committee 

 felt justified in pressing their motion to a division, and they 

 were highty gratified by the result ; it appeared that they had 

 reason to know that the majority would have been considerably 

 smaller had the motion been met by a direct negative. 



Ten Bills which would have increased the ratepayers' 

 burdens were strenuously opposed by the Committee this 

 Session. Among these were the Rating and Local Govern- 

 ment Bill and the Local Taxation Bill, which proposed a large 

 reconstruction of the then existing forms of local administra- 

 tion, based on a system of Parochial and County Boards. 

 These latter proposed to divide the primary incidence of the 

 rate between owners and occupiers and suggested the surrender 

 at some future date of the Inhabited House Duty to Local 

 Authorities ; but they repealed the provisions of the old 

 Act of Elizabeth which fixed the area of rating on " ability ? ' 



