LOCAL TAXES 93 



the Exchequer, or the proceeds of assigned 

 revenues, as in the nature of free gifts, which 

 may be spent with the most reckless extra- 

 vagance ; and secondly, it is assumed, on the 

 other hand, that if the ratepayers provide 

 the money, they will also look to the efficiency 

 of the expenditure. It seems to me that both 

 of these time-honoured objections need quali- 

 fication in the light of experience. In the 

 first place, the tendency to extravagance in 

 the expenditure of national funds may be 

 held in check. The grants afforded by 

 Parliament ought to be given only under 

 proper limitations and conditions. Care 

 should be taken that the central funds should 

 be spent on national objects only, and the 

 amounts assigned should be such as to require 

 efficiency and economy in the administration. 

 The Local Government Board, or other central 

 authority, must exercise acontrolling influence 

 over the administration ; and above all, there 



