34 RATES AND TAXES 



To come to the most important case in 

 this controversy on the equities of local 

 finance, it is said that many charges on 

 land the poor-rates, for example are to 

 be regarded, from the point of view of 

 equity, not as taxes at all, but as rent 

 charges reserved in favour of the public, 

 or rather of the poor. The poor-rate has 

 been described as "the first charge on 

 land/' and other rates and taxes have 

 been described as "hereditary burdens." 

 And these phrases have not been the 

 inventions of the enemies of the landed 

 interests, but have been accepted by 

 responsible statesmen as indicating, at 

 any rate, one of the elements that must 

 be always considered. 



In considering the question of relief 

 to the landed interests, it is then 

 of vital importance to consider how 

 far this theory of hereditary burden 



