RATES AND TAXES 



become practical without an agreement on 

 principles. 



If relief to local taxation is to be given 

 from national revenues, it follows again 

 that, so far, the two systems of national 

 and local finance must be treated together. 

 It is futile to say that certain local 

 charges must be thrown on the Exchequer, 

 unless at the same time the sources of 

 the additional revenue are indicated. 



The simultaneous consideration of local 

 and national finance seems also requisite 

 from the point of view of equity. 

 Opinions may differ as to the ideal of 

 equitable taxation, but whatever view, or 

 combination of views, is adopted, it is 

 clear that national burdens ought not to 

 vary merely according to localities. If, for 

 example, additional revenue must be raised 

 for war or defence, no one would propose 

 that the income and other national taxes 



