138 RA TES AND TAXES 



of relief. In this way, part of the general 

 burden may remain on the tenants. 



It is, in reality, a kind of additional 

 income tax on their profits. 



Now, no one would say that the tenant 

 can get his income tax out of his rent. If 

 the income tax were raised to 2s., that 

 would make no difference to the bargain 

 for rent. And so far as the rates correspond 

 to a kind of income tax, they cannot be 

 transferred. 



On this point the comparison with urban 

 rates is instructive. There the usually 

 received theory is, that in the normal case, 

 rates really fall on the occupier. They are 

 regarded as a kind of local income tax. 

 The idea is, that rental gives a rough 

 measure of ability. 



J. S. Mill says that in most cases nearly 

 all the tax on dwelling-houses falls on the 

 occupier. This is, of course, taking the case 



