GENERAL PRINCIPLES 



methods. There is also further disagreement 

 as to the claims of ratepayers inter se, e.g., 

 rural and urban. 



These difficulties, no doubt, arise largely 

 from the complexities of the present system of 

 local finance, and if we seek for one general 

 explanation of these anomalies and com- 

 plexities, it is found in the fact that 

 particular remedies have been provided for 

 particular grievances without any regard to, 

 or co-ordination of, principles. Each case 

 has been dealt with on its own merits. 



With the breakdown of local barriers, 

 and the increase in national functions 

 assigned or delegated to local authorities, 

 this haphazard method, or want of method, 

 cannot be continued. The reform of local 

 taxation must be carried out on broad 

 principles, and the methods adopted must 

 be capable of continuous readjustment to 

 varying conditions. 



