122 LOCAL TAXATION 



(Sir Alfred, afterwards Viscount Milner), which bore directly 

 upon the relative proportions of real and personal property, 

 and the amount of Imperial taxation falling upon each. 

 The Committee expressed their satisfaction at thus learning 

 from the highest official authority that the conclusions based 

 on the Treasury Return of 1885 (moved for by Sir R. Paget) 

 were substantially correct, as the figures of that Return had 

 been frequently challenged. (See page 104.) 



Owing to his retirement from Parliament at the general 

 election, Sir R. Paget deemed it necessary to give up the 

 chairmanship of the Committee, to the very great regret of 

 that body ; and Mr. J. Grant Lawson, M.P., was elected 

 to fill that office. 



1896. 



The Royal Commission on Agriculture issued its second 

 report in February, in which a considerable majority recom- 

 mended, inter alia, that in order to place agricultural lands 

 in their right position as compared with other rateable pro- 

 perties, they should be assessed at one-fourth only of their 

 rateable value. (Page 16 of [C. 7981] of 1896.) The greater 

 part of this report deals with the burdens on land, and 

 contains Sir Alfred Milner's figures referred to above. (Page 10. 

 C. 7981.) 



The Government were not willing to go as far as this report 

 proposed, but they introduced and passed the Agricultural 

 Rates Bill, in face of a very strong and persistent opposition 

 from the Liberal party in the Commons. Among the very 

 few of that party who did not vote against the Bill may be 

 mentioned Sir Luke White, Sir Robert Perks and Mr. E. 

 Strachey (now Lord Strachie). This Act relieved agricul- 

 tural land in England of one-half of the rates payable in 

 respect of buildings and other hereditaments. The Act was 

 definitely stated to be a temporary measure only, to give 

 immediate relief to agricultural land, pending a full inquiry 

 into the whole question ; and in August the Government 

 appointed the Royal Commission on Local Taxation to 

 inquire into the system under which taxation is raised for 



