AGRICULTURAL RATES ACT. 123 



local purposes, and whether all kinds of real and personal 

 property contribute equitably to such taxation. 



The Liberal party ostensibly opposed this measure on the 

 ground that it would only benefit the owners, and termed it 

 the Landlords' Relief Act. The Royal Commission anti- 

 cipated this, and the Majority Report says (page 16 of 

 C. 7981) : 



" It may be alleged as an objection to this recommendation 

 that one result of carrying it out may be that owners of agri- 

 cultural land may ultimately share in the relief thus given. If 

 this is to be regarded as an objection to our proposal, it is an 

 objection which will apply to almost every recommendation 

 which can be made with any reasonable prospect of success for 

 improving the position of agriculture. It is indisputable that 

 the relief will go in the first instance wholly to the tenants and 

 occupying owners ; that no non-occupying owner can share in 

 it, until after the termination of existing tenancies ; that when 

 new contracts of tenancy are entered into, the owners will only 

 participate in the relief in cases where the land is rack-rented, 

 and the rates are taken into account in fixing the terms of the 

 new contracts ; and that if the present depression in agriculture 

 continues or increases, it will be only in exceptional cases that 

 the landlord will be enabled to obtain in the rent any increase 

 equivalent to the reduction in the rates." 



The Act came into operation on 31st March, 1897, and the 

 relief was felt when the rates were levied for the half -year ending 

 30th September following. The Local Government Board 

 presented a Return to Parliament on 30th July, 1897 (No. 379) 

 showing that the rateable values were as follows : 



Buildings 



Agricultural and other Total, 



land. hereditaments. 







England and Wales 



(excluding London) 24,534,290 ... 105,487,994 ... 130,022,284 

 London 30,785 ... 35,359,212 ... 35,389,997 



Total 24,565,075 ...140,847,206 ...165,412,281 



This Act has always been looked upon by farmers as a 

 great boon, and unquestionably it has saved their pockets 

 a very considerable sum in the aggregate. For a purely 

 temporary measure it may be considered not altogether bad, 

 and had the Government been prepared with a complete 



