88 RATES AND TAXES 



rights, etc., have been included, and by 

 the growth of the railway system, factories, 

 and other kinds of fixed capital, the value 

 of rateable property has been increased. 



On the other hand, however, there has 

 been no attempt to bring personal property 

 under the rating system, and on the contrary, 

 as we saw, legal recognition has been given 

 to the actual custom that stock-in-trade 

 and other personal property should not be 

 liable. 



(2) Secondly, the increase in the national 

 duties imposed on the local authorities has 

 been recognised by relief granted from the 

 imperial Exchequer. In some cases, the 

 services have been taken over and provided 

 for by the central authorities. In others, 

 funds have been provided to be expended 

 under the management of the local authori- 

 ties. In this latter case, at first grants-in-aid 

 were given, the money being obtained by 



