REPORT OF ROYAL COMMISSION 127 



in proportion to their general ability, an undue share of 

 local burdens is imposed upon them, as compared with 

 persons who neither own nor occupy any rateable property 

 except their own residence. It is felt especially strongly 

 that the increase of an onerous rate falls with great inequality. 



(6) Complaint is made by urban ratepayers and rate- 

 payers other than agricultural in agricultural districts that, 

 relief having been given under the Agricultural Rates Act 

 to agricultural ratepayers, no corresponding relief has been 

 given to urban ratepayers, or to ratepayers other than 

 agricultural in agricultural districts. 



(7) Complaint is made on behalf of urban ratepayers that 

 all the rates are paid by the occupiers and none by the 

 owners of land (at least directly), although the owners 

 of land benefit largely by the development of towns and 

 by expenditure from the rates on improvements. (Page 11.) 



The most important features of the main report are : 



(1) The confirmation of the old principle which has been 

 so long the text of the Central Chamber " That principle 

 is the distinction between services which are preponderantly 

 national in character and generally onerous to the rate- 

 payers, and services which are preponderantly local in 

 character and confer upon ratepayers a direct and peculiar 

 benefit more or less commensurate with the burden." 

 (Page 12.) 



[NOTE. To this Sir E. Hamilton and Sir George Murray 

 agree, and they, with the majority, further agree 

 that to " Onerous " expenditure persons should con- 

 tribute according to ability, and to " Beneficial " 

 expenditure according to benefit received. (Page 14.) 



(2) National or Onerous services are named and commented 

 on as follows : 



(a) " Poor relief, including the maintenance of pauper 

 lunatics, the provision of asylums, the minor onerous 

 services administered by Boards of Guardians and 

 Overseers, viz., registration, valuation, vaccination and 

 some others. 



(6) " Police and criminal prosecutions. 



(c) " Education is also national in a high degree. 

 This includes technical and secondary education. 



(d) " Maintenance of main roads we also consider to 

 some extent a national service, and likely to become 

 more so." (Page 12.) 



(3) Towards the cost of these services the Majority propose 

 that the main principles of Mr. Goschen's policy of 1888 

 should be adhered to, i.e., the transfer of the proceeds of 

 certain assigned revenues instead of direct grants in aid ; 

 the central authority reserving control. (Pages 17, 18, 19.) 



