DEATH DUTIES A BURDEN ON REALTY 121 



realty should bear directly by rates or taxes 4,769,294, and 

 that personalty should bear directly by rates or taxes 

 11,923,237. 



(2) Or the whole of 17,000,000 required might be raised 

 directly by Income Tax. This would have the effect of 

 imposing on all incomes a burden for expenditure of a national 

 character now saddled on one class of property alone. 



(3) Or the cost of the poor, lunatics, police, prosecutions, 

 highways, reformatories and education might be trans- 

 ferred to the Imperial Exchequer, subject to such conditions 

 as to efficiency, economy and departmental supervision as 

 Parliament might deem necessary. (For example, it has 

 been proposed that contributions should be paid to local 

 authorities, based on the average of three years' expendi- 

 ture.) And in the event of this being done, all agricultural 

 land, pasture or woodland should be assessed to local rates 

 on one -fourth its value, as is now done for expenses under 

 the Public Health Act, 1875. 



(4) Or as a very partial relief, the Inhabited House 

 Duty (amounting to 1,440,627), and the Land Tax (amount- 

 ing to 1,003,111) levied in their districts, might be trans- 

 ferred to local authorities. 



18. We are not insensible to the fact that objections may be 

 made to these proposals, but we are of opinion that the necessities 

 of the case demand that drastic and comprehensive measures 

 should be taken. It may be that some better means may be 

 devised for accomplishing the object which we have in view, but 

 in the meantime we venture to submit that by these or some other 

 methods the gross in] ustice of the present system of local taxation 

 ought forthwith to be dealt with. 



R. H. PAGET, Chairman. 

 EDWARD BIRKBECK, 

 ROBERT DIMSDALE, . 

 JOHN E. DORINGTON, 

 J. GRANT LAWSON, 



Executive 



Committee. 

 JAMES RANKIN, 



CLARE SEWELL READ, 



J. ROUND, 



MARK J. STEWART, 



WlNCHILSEA, 



R. HENRY REW, Secretary. 



Mention is made in the annual report for this year of the 

 important evidence given before the Royal Commission on 

 Agriculture by the Chairman of the Board of Inland Revenue 



