GENERAL PRINCIPLES 



ought to be relieved, wholly or partially, of 

 the provision for various services of a national 

 and onerous character. Anyone who reads 

 the evidence on the existing conditions will 

 probably agree with this opinion, and a 

 general belief that such a redistribution of 

 burdens is required is no doubt the first 

 step to reform. But as soon as we pass from 

 this very general opinion, and consider the 

 means by which the redistribution is to be 

 effected, unanimity is replaced by conflict. 

 To take but one example, it is found that 

 two principal methods of relief to local 

 taxation are at present in use. By one of 

 these methods a grant in aid is given to the 

 local authorities for certain purposes from 

 the consolidated fund; by the other, the 

 yield of certain specified taxes is assigned to 

 the localities, the funds being partly allocated 

 to particular purposes, and partly given 

 without conditions. The opinion of the 



