LOCAL TAXES 103 



Continent various plans are actually adopted 

 which have the effect of introducing an 

 income tax for local purposes. It is not 

 possible to do more than allude to this 

 point. I am quite aware that there is high 

 authority against the possibility of a local 

 income tax. All that need be said is that 

 if it is not possible, some other method 

 must be adopted of making the owners of 

 non-rateable property, and the receivers of 

 incomes from other sources, contribute to 

 all the local charges that do not directly 

 benefit property only. 



In any case, the agricultural interests 

 ought to come in for a large measure of 

 relief. 



There can, however, be little doubt that 

 whatever reforms are effected in local taxa- 

 tion, still more relief must be afforded from 

 the imperial Exchequer. Accordingly, a 

 few observations may be offered on the 



