FINANCE ACT, 1909-10 151 



only proper end for bare land. In Committee it was conceded that 

 there were other " best possible uses," which, put shortly, are : 

 Parks, gardens or open spaces which are open to the public 

 as a right. 



Woodlands, parks, gardens or open spaces, where access 

 is of public benefit. 



Land kept free from buildings in the interest of the public. 

 Land occupied by glasshouses. 



Land used for games and recreation under certain restric- 

 tions. 



18. The Chamber considers that the use of lands for intensive 

 cultivation by market gardeners and ^allotment holders is the 

 " best possible " use, and of greater good to the community than 

 if forced into the market for building, thus displacing much 

 labour at present employed in such intensive cultivation. The 

 Chamber fails to see why golf courses, football grounds, and land 

 occupied by glasshouses should be free from taxation, while 

 allotments and market gardens are to be taxed. 



The fact is perhaps not generally known that, before the 

 Bill was introduced, the Cabinet had decided to treat agri- 

 cultural land still more unfairly than was eventually the case ; 

 and it was only because of the strong opposition to this pro- 

 posal by a section of their own followers that the Government 

 agreed to make such exemptions in the case of agricultural 

 land pure and simple as were made. Before the Bill passed 

 in 1910 certain amendments were agreed to which met a few 

 of the minor objections raised by the Chamber. Thus Sec. 69 

 of the Act gave some relief to landowners under Schedule A. 

 not to the extent, but in the direction advocated in the Local 

 Taxation Committee's Report (page 361). The proposed tax 

 on cider was also dropped. Still the Act remains an incubus 

 on agriculture, and an all the more mischievous incubus 

 because in many ways its effects are indirect. 



191O. 



When the Old Age Pensions Bill was before Parliament 

 in 1908, the Local Taxation Committee expressed pleasure 

 that at last this long talked of measure was about to become 

 law. Spokesmen for the Government did not forget to point 

 out what a relief this would prove to the poor rate in a few 

 years' time, but it was hinted more than once that in view 



