28 RATES AND TAXES 



even equity might be infringed to a greater 

 extent than under the old system. 



In theory, there is no reason why a com- 

 plete separation should not be made between 

 the administration and the expenditure of 

 funds on the one side, and their provision 

 and collection on the other. The State 

 might delegate any functions it thought 

 desirable to the local authorities, and 

 provide them with the requisite funds 

 entirely from general taxation. A redis- 

 tribution of functions and revenues of this 

 kind is at the basis of most of the popular 

 demands for the reform of local taxation 

 and government. What is desired is more 

 local control over the expenditure of greater 

 national funds. 



The great objection that is principally 

 urged against such schemes is that the con- 

 nection between the service and the real 

 cost may be overlooked. Even in the case 



