110 LOCAL TAXATION 



Exchequer. It was a withdrawal of part of the previous 

 contribution of personalty to Imperial taxation. It is true 

 that to that extent local rates were relieved, but the money 

 was provided by all classes of taxpayers, and not specially by 

 owners of personalty. 



The net result of the financial rearrangement made by the 

 Local Government Act, 1888, and the Local Taxation (Customs 

 and Excise) Act, 1890, for England and Wales was as follows, 

 the figures being taken from the 20th Report of the Local 

 Government Board : 



Year ended Mar. 31st, 1891. 



Proceeds of local licences 3,037,304 



Share of probate duty 1,930,935 



Local beer and spirit duties 1,040,376 



6,008,615 



Deduct amount of discontinued grants which 

 ceased to be paid out of the Exchequer by 

 reason of the transfer of these revenues to 

 the Councils 2,860,384 



Balance being the gain to local taxation in 



England and Wales 3,148,231 



Major Craigie, who had been Secretary to the Local Taxa- 

 tion Committee since 1871, retired from that post early this 

 year, and Mr. R. H. Rew was appointed in his place. 



1891. 



Little of consequence occurred during this session, but on 

 27th February Mr. Provand (Blackfriars, Glasgow) moved 

 a resolution in the Commons claiming that " the proportion 

 of taxation which falls upon, and is payable by land and its 

 rentals, is insufficient, and ought to be increased." Mr. 

 Gladstone strongly supported the motion, but the Govern- 

 ment opposed it. Sir R. Paget expressed the Committee's 

 views, and the House rejected the proposal by 58 in a House 

 of 205 members. 



On 23rd April the Chancellor of the Exchequer, in his 

 Budget speech, made a statement to the effect that any recon- 

 struction of the Death Duties involving an increase in taxes 



