LOCAL TAXES 89 



ordinary taxation ; but later, under the 

 high authority of Mr. Goschen, approved 

 by Mr. Gladstone, certain national revenues 

 were assigned to the local authorities. 



We may defer for the present the con- 

 sideration of the relative merits and defects 

 of these two methods of grants-in-aid and 

 assigned taxes, and fix the attention on the 

 central fact that, for the last sixty years, it 

 has been recognised that in some form or 

 other, the local revenue obtained by rates 

 should be supplemented by the proceeds of 

 general taxation. In other words, it has 

 been acknowledged that either the local 

 authorities must be relieved of some of their 

 functions, or else they must obtain assist- 

 ance from the State to meet the expenses. 

 The progress of the relief given from the 

 national funds has been well described in the 

 Memorandum of Sir Edward Hamilton. 



In 1842-3, in England and Wales, the total 



