LOCAL TAXES 105 



different rates. But this was not intended, 

 or at any rate, has not been done. The 

 assigned taxes are not genuine local taxes, 

 but simply the yield, or part of the yield, 

 of certain national taxes granted to 

 localities. 



As regards the actual allocation, it is so 

 complex, obscure, and full of anomalies 

 that l no general principles are discoverable. 



The broad principle, however, on which 

 aid ought to be given to local authorities, 

 is that the central government is really 

 answerable for certain services, although, 

 for administrative means, it entrusts the 

 carrying out to the local authorities. 

 These authorities being, so to speak, 

 merely agents for the central authority, 

 should receive the cost from the national 

 funds. In order that the national funds 

 may not be used for purely local benefits, 

 1 Report, p. 114. 



