126 LOCAL TAXATION 



1902. 



In February the Chamber considered the Final Report 

 of the Royal Commission, and unanimously adopted a report 

 of their Local Taxation Committee upon it. This constituted 

 such an excellent summary that it is given in full : 



REPORT OF THE LOCAL TAXATION COMMITTEE ON 

 THE FINAL REPORT OF THE ROYAL COMMISSION 

 ON LOCAL TAXATION. 



The Final Report contains, in addition to the Majority Report, 

 which is signed by twelve out of the fifteen members of the 

 Commission : 



Special recommendations by Lord Balfour of Burleigh 

 (Chairman). 



Reservation by Mr. C. B. Stuart -Wort ley. 



Reservation by Mr. E. Orford Smith. 



Memorandum by Mr. James Stuart. 



Minority Report by Sir Edward Hamilton and Sir George 

 Murray. 



Separate Report on Urban Rating and Site Values, signed 

 by Lord Balfour of Burleigh, Lord Blair Balfour, Sir E. 

 Hamilton, Sir George Murray and Mr. Stuart. 



Separate Report by his Honour Judge O'Connor, K.C. 



The grievances of the ratepayers are summarised thus by the 

 Commissioners : 



(1) Complaint is made on behalf of ratepayers in general 

 that there is thrown on the rates too much of the cost of 

 certain national services which the State requires to be 

 undertaken, and the burden of which, it is alleged, ought 

 consequently to be borne on the broader back of the tax- 

 payer. 



(2) Complaint is made on behalf of ratepayers in certain 

 districts that the burden of these services is heavier than 

 in other districts. 



(3) Complaint is made that local expenditure is met in 

 too large a measure by what is in effect a tax levied in respect 

 of the occupation of rateable property, or, in otherwords, 

 that sufficient variety has not been given to the means by 

 which the revenue required by local authorities is raised. 



(4) Complaint is made that those who possess and enjoy 

 property not rateable are placed in too favourable a position 

 as compared with the owners and occupiers of rateable 

 property. 



(5) Complaint is made on behalf of special classes of rate- 

 payers (e.g., those interested in agriculture and in certain 

 industries and trades) that, inasmuch as they require for 

 their business an amount of rateable property very large 



