TAXATION. 353 



some, because it causes the people to place a value on the social 

 institutions which they themselves aid in establishing and main- 

 taining : so far, then, I give full approbation to the principle 

 involved in the Territorial Ordinance. The export tax, which it 

 has replaced, though apparently more fair and less grievous in its 

 operation, was yet unjust, since it affected those only whose pro- 

 ducts were exported, whilst the articles consumed in the island 

 were exempted from its operation. 



The rates payable under the Territorial Ordinance on lands, 

 houses, &c., are, to all intents, applicable only to local purposes. 

 This principle, though apparently as unexceptionable as the 

 former, is, however, subject to many exceptions, and requires a 

 great deal of discretion, in its application. What are the exact 

 limits between local and general purposes ? And are not these 

 limits subject to contraction and extension, according to the more 

 or less advanced state of the civilisation of each country ? The 

 answer to these questions is not as easy as some may imagine ; 

 and to be able to answer them, as far as Trinidad is concerned, 

 let me ascertain what are the items placed to the charge of the 

 wards. " Each ward shall be charged with the making and keep- 

 ing in repair of the public roads, within the ward ; the cost of 

 establishing and maintaining public schools of instruction, and 

 the payment of the teachers ; the establishment of houses of 

 refuge for the destitute ; the establishment of dispensaries, &c. ; 

 and shall be bound to contribute to the expense of the general 

 police-force, and to pay the expenses of the maintenance of per- 

 sons admitted into the Colonial Hospital." (Clauses VIII. and 

 XXI.) In addition to these, there are charged against the wards 

 the expenses of Criminal Justice, and of Inquests ; it is also now 

 proposed to add thereunto the costs of public executions. 



As a rule, all appointments tending to the benefit of the com- 

 munity at large, ought to be defrayed from the general funds 

 such as, the general police, public education, hospital relief, &c. 

 Moreover, whenever there arises any doubt as to whether certain 

 expenses ought to be charged to the general outlay, or defrayed by 

 the ward-funds, the latter should certainly have the benefit of 

 exemption. Otherwise, not only would the least populated, the 

 remotest, and generally, the poorest districts, be made to bear a 

 larger proportion of taxation, but such might be the nature of cir- 

 cumstances, as even to deprive them, if not altogether, in a very 



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