76 RATES AND TAXES 



to our own day in the papers submitted 

 to the Commission by Sir Edward Hamilton 

 and others, so clearly that any future writer 

 may take the details for granted. My object 

 is simply to show the bearing of the historical 

 argument on the present situation. 



" Almost all the money raised by English 

 local taxation at present is raised either by 

 means of the poor-rate, or by means of other 

 rates, which, though they have names of 

 their own, are, in reality, nothing but 

 additions to the poor - rate." l The poor- 

 rate is based on the famous Act of 1601 

 (43 Eliz. c. 2), and the principle of that 

 Act, as modified by actual practice and 

 legal interpretation, is still the basis of 

 the whole system. 



The question, then, which seems to be of 

 special importance in reference to the idea 



1 Cannan, p. 2. See also First Report of Co mm. on 

 Local Taxation, p. 7. 



