LOCAL TAXES 113 



well brought out in the principal Final Report (p. 55) as 

 regards machinery. See also (p. 46) the whole chapter on 

 exemptions. 



The Memorandum prepared by Mr. Rew (Appendix to the 

 " Minutes of Evidence," vol. i. (1898), p. 337, s<?.), gives 

 examples of the unfair rating of farms compared with other 

 property. 





