12 RATES AND TAXES 



incidence. The real or ultimate incidence 

 of what is apparently the same tax will vary 

 according to the economic principles that 

 are applicable, and also according to the 

 facts of the case. 



Still, even when it is fully admitted that 

 taxes fall on persons, it maybe objected that 

 it is not equitable to impose a tax for 

 national purposes on the occupiers (or if they 

 can shift it on the owners) of one great class 

 of property only, which is classed as rateable 

 chiefly because it is visible and immovable. 

 Those who do not own or occupy this rate- 

 able property escape altogether, and so far 

 as the rateable value is not adequate 

 evidence of the total ability of any ratepayer, 

 he also escapes. It needs no proof or 

 illustration that a good deal of the local 

 charges for onerous and national services 

 are not paid in proportion to the 

 total ability of the payers, even when 



