106 LOCAL TAXATION 



of preparing the way for a comprehensive scheme of local 

 administrative reform. 



The Rating of Machinery Bill re-introduced this year 

 obtained a second reading and was referred to a Select Com- 

 mittee. This Committee reported that, without going into 

 the question as to whether the law relating to the rating of 

 machinery had been altered by recent decisions, it was clear 

 that the system acted upon by valuers in different parts of 

 the country had varied considerably ; they recommended that, 

 as uniformity was important, the whole subject of rating should 

 be comprehensively dealt with by the Government with the 

 least possible delay. The Local Taxation Committee opposed 

 the Bill strongly, and it was again dropped. 



A Bill to promote Technical Instruction was introduced 

 by the Government, but as it threatened serious additions to 

 the rates was opposed and afterwards withdrawn. The 

 Allotments Act was carefully considered by the Committee, 

 but, as any expenses in carrying out the Act were to be levied 

 as a " special expense " under the Public Health Act, the 

 Committee approved the measure. 



1888. 



This year marked another epoch in matters relating to 

 local government, as the Local Government Act was placed 

 on the Statute Book, and thus effect was given to the views 

 which this Committee had urged ever since they passed 

 their resolution on 5th May, 1868, on County Financial 

 Boards. What they regarded as of almost equal importance 

 was that this Act afforded further relief to ratepayers by 

 grants from the Exchequer of over 2,000,000. This was 

 provided by the allocation of half of so much of the Probate 

 Duty as was levied in England, and by the transfer of certain 

 locally collected licences formerly paid to the Treasury. 

 Mr. Gladstone protested against the surrender of the Probate 

 Duty, but the contentions of the Committee were upheld 

 by Mr. Goschen and Sir Michael Hicks-Beach. 



