96 RATES AND TAXES 



economy as he is interested as a payer 

 of rates in local economy. It is absurd 

 to suppose that the same person considered 

 as a ratepayer is a miser, but considered 

 as a taxpayer, is a spendthrift. Of course, 

 the real source of the confusion is this. 

 The ratepayer hopes that if he is relieved 

 in his rates he will not suffer in his taxes. 

 And no doubt the very object of the 

 relief is that, on the whole, the ratepayer 

 should benefit. The object is to equalise 

 taxes for national purposes. But the rate- 

 payer will not escape altogether, because 

 every ratepayer is also a taxpayer. If the 

 ratepayers throughout the kingdom, as a 

 body, get some relief, then the taxpayers, 

 as a body, must get some additional 

 burden. In the redistribution of burdens, 

 the relief to the ratepayer is not all pure 

 gain ; he also will have to pay more taxes, 

 and so far, he is interested in national economy. 



