100 LOCAL TAXATION 



are called rates, and they were now levied upon all men according 

 to the amount of land or houses which they may possess ; they 

 may possess very large resources, and yet escape altogether 

 contributing to the administration of the local government. I 

 hold it to be an indispensable part of any reform of your local 

 government that it should include the sanction of this great 

 principle that all men should pay according to their ability." 



Mr. G'adstoiie announced his intention of dealing with 

 local government, and promised " to rectify the balance of 

 taxation as between real and personal property." In doing 

 this, however, he stipulated for the withdrawal of all relief 

 now drawn from the general income of the community through 

 the Consolidated Fund, and intimated a desire to further 

 extend the taxation of land " during life and upon death.'' 

 Mr. Gladstone thus foreshadowed the Finance Act of 1894. 



The Committee appear to have taken up a slightly more 

 militant attitude at this election than they did in 1868 (see 

 page 79 ante), for it was pointed out to local Chambers from 

 the Central Office that " it must obviously rest with the 

 associated bodies what, if any, steps it may be desirable for 

 them to take with a view of bringing these points under the 

 notice of candidates," and it was suggested that it was 

 expedient that a general effort should be made to secure the 

 return of representatives favourable to the views entertained 

 by the Chambers. 



Among other measures which the Committee opposed 

 this year and which were withdrawn was one introduced by 

 Mr. Jesse Collings, entitled the Peasant Proprietary and 

 Acquisition of Land by Occupiers Bill. This proposed to 

 burden the rates with any loss arising from the undertaking, 

 and with the cost of administration. On these grounds the 

 Committee recommended opposition to it, but it was eventu- 

 ally dropped without discussion in Parliament. This session 

 also appears to have seen the birth of the Rating of Machinery 

 Bill, which gave the Committee much work in subsequent 

 years. It proposed to exempt from rates all machinery 

 except fixed motive powers, fixed power machinery, and 

 pipes for steam, gas, and water. Had it passed it would have 

 relieved the owners of the exempted machinery at the expense 



