PREFACE 



THIS volume is based on the Gilbey Lectures 

 delivered in the University of Cambridge in 

 the May Term, 1905. 



Although the subject is treated with 

 special reference to agriculture, the main 

 object is to consider the principles which 

 should be applied in the reform of English 

 local taxation. The Report of the recent 

 Royal Commission on Local Taxation has 

 shown conclusively that the present system 

 is in urgent need of reform, and the evils 

 are so deep-seated that a critical examination 

 of the foundations is a necessary preliminarv 

 to any thorough amendment. Such a pre- 

 liminary inquiry as is here attempted involves 

 an examination of the origins of the system. 

 We must consider what were the principles 

 or ideas intended to be applied, and how far 

 the application was modified by practical 

 difficulties and historical accidents. Only 



