PREFACE vii 



theories that are only true under hypothetical 

 conditions. 



The conclusions and criticisms here offered 

 may not be accepted, but they will serve 

 the purpose intended if they help to confirm 

 the presumption that in the reform of local 

 taxation nothing can be taken for granted. 



From one point of view, the present work 

 may be considered as supplementary to the 

 " History of the English Corn Laws " pub- 

 lished last year. The general conclusion of 

 that work was to the effect that in their 

 origins the various corn laws were reasonable 

 from the standpoint of the time, but that 

 under present conditions the ideas on which 

 they were based are undesirable and 

 impracticable. 



The general conclusion of the present 

 argument as affecting agriculture is that 

 the continuance of the old system of local 

 taxation imposes an inequitable burden on 

 the agricultural interests, and indirectly is 

 detrimental to the public good. The practi- 

 cal unanimity with which the Agricultural 

 Rates Act was continued in the last 



