RATES AND TAXES 



Commissioners was divided on the merits of 

 these two methods of relief. There are, 

 besides, variations in these methods accord- 

 ing to variations in the proportions of 

 fixity and control, both as regards the amount 

 of the relief and the allocation to different 

 objects. The actual complexities of the 

 system are so great that in the separate 

 report by two of the most able members of 

 the Commission (Sir Edward Hamilton and 

 Sir George Murray), it is stated : " It is not 

 easy to explain the anomalies of the present 

 system, or rather systems, of allocation. Per- 

 haps it is not too much to say that it might 

 not have lasted as long as it has, if its 

 obscurity and complexity had not made 

 it almost impossible for the public to follow." l 

 It is plain that whilst it is generally agreed 

 that relief should be given to the ratepayers, 

 there is no general agreement as to the 



1 Final Report, p. 115. 



