WHISKEY MONEY 109 



of the Beer Duty of threepence per gallon ; this was estimated 

 to produce for that year 1,043,000, of which 300,000 was 

 earmarked for Police Superannuation, and the residue of 

 743,000 went in relief of local taxation generally. This 

 amount was handed over without any positive liability being 

 attached to it, but provision was made in the Act (Local 

 Taxation Customs and Excise Act, 1890) that the share falling 

 to any county or county borough council might be applied 

 for purposes of technical education within the meaning of 

 the Technical Instruction Act, 1889, and this permitted 

 diversion of funds intended for the relief of the ratepayers 

 for the benefit of one section of the community has been 

 largely taken advantage of, as a consequence of the plenary 

 delegation of powers by County Councils to their Education 

 Committees. The provision of 300,000 for Police Super- 

 annuation was considered by the Committee as an important 

 and fairly satisfactory settlement of a question which had 

 long been one of anxiety to local authorities. 



The Cattle Diseases (Pleuro -pneumonia) Act was also passed 

 this year, providing for compensation from Imperial funds 

 for animals slaughtered if affected, or suspected of being 

 affected, with that disease ; thus removing another charge 

 previously borne by the rates. 



An important feature of the grant in aid of this session 

 was that it was the first time indirect taxation was applied 

 (by means of the new Beer and Spirit Duties) to the relief of 

 rates ; thus extending, to some degree, the burden of rates to 

 other classes of the community. In this connection it may 

 be pointed out here that there is a distinct difference between 

 the grant given in 1890 and that given in 1888. In the latter 

 case, coming as it did from indirect taxes, it touched every 

 class of the community to some extent ; in the former, although 

 a share of the Probate Duty was handed over from the 

 National Exchequer as a contribution of personalty to the 

 rates, the actual charge upon personalty was not increased 

 to the smallest extent. Personalty merely contributed so 

 much less to general taxation, while the whole body of tax- 

 payers had to make up the deficiency so caused in the National 



