GENERAL PRINCIPLES 25 



From this point of view, it becomes still 

 more clear that the transfer of so-called 

 onerous charges from local to national funds 

 is by no means so simple as at first sight 

 appears, even when equity alone is con- 

 sidered. Unless account is taken of the 

 corresponding expenditure and benefit, the 

 readjustment might cause even greater 

 anomalies and inequities. There are no 

 doubt certain classes of public expenditure 

 in which no benefit can be assigned to 

 individuals or classes, or if there is any 

 special benefit, it is purely accidental. The 

 standing example of such purely onerous 

 charges is the expense of a great war. Even 

 in this case, however, certain industries may 

 benefit, and if taxes could be so arranged 

 these special gains might well be the objects 

 of special taxation. 



In more purely beneficial expenditure we 

 have the exact counterpart to the principle 



