REPORT OF ROYAL COMMISSION 129 



of Lord Blair Balfour, of Mr. Orford Smith, of Mr. Stuart- 

 Wortley, and of Mr. James Stuart ; we therefore feel justified 

 in saying that the Report on the whole supports the policy 

 advocated and the claims put forward by this Committee ever 

 since its formation. 



Sir Edward Strachey has been granted a Return, the issue of 

 which may shortly be expected, as to the methpds adopted for 

 raising a Local Income Tax in certain countries for local purposes, 

 and an examination of this Return may modify the views the 

 Commissioners have expressed on this matter. 



The report on valuation and collection of local rates was dealt 

 with in the report issued by this Committee on 31st October, 

 1899, and we arc glad to see in the King's Speech that this portion 

 of the reform of local taxation is to be dealt with this year. 



Your Committee do not hesitate to state their conviction that 

 whether the contribution comes from the central aiithority in 

 the shape of k ' assigned revenues " or " direct graiits-in-aid," 

 no arrangement can be considered equitable which does not 

 provide that local authorities have an amount assigned from 

 the Government fully representing the interest of the general 

 community in local expenditure on onerous services. We are 

 further convinced that such an arrangement would not encourage 

 extravagance if the local authorities were empowered to raise, 

 by a local rate, the amount needed to cover any excess of expen- 

 diture over the Government grant. 



In conclusion, your Committee wish to express their satis- 

 faction that the contentions of the Local Taxation Committee 

 and of the Central Chamber of Agriculture have been so thoroughly 

 endorsed by the Royal Commission, and trust that before long 

 their opinions may bear fruit in permanent legislation. 



JOHN E. DOKINGTON, Chairman. 



At the April, May and June meetings the Council con- 

 side 'ed the Government's Education Bill, and protested 

 strongly against the enormous additional charges it proposed 

 to throw upon local authorities. On 13th June a strong 

 deputation waited upon Mr. A. J. Balfour (Leader of the 

 House of Commons, and in charge of this Bill) to urge their 

 views upon the Government, All the speakers dwelt on the 

 statements of the Royal Commission regarding national and 

 onerous services ; and it certainly was extraordinary, in view 

 of this recently issued report, and bearing in mind some of Mr. 

 Balfour's own speeches in earlier years on this very question of 

 the burdens on ratepayers, that he should have proposed to 

 add to those burdens, as he did by this Bill.* His reply to the 



* Page 116. 



